Pursuant to the authority granted by § 20-b of the
General City Law of the State of New York, a tax equal to 1% of its
gross income from and after July 1, 1937, is hereby imposed upon every
utility doing business in the City of Glens Falls which is subject
to the supervision of the State Department of Public Service, which
has a gross income for the 12 months ending May 31 in excess of $500,
except motor carriers or brokers subject to such supervision under
Article 3-b of the Public Service Law; and a tax equal to 1% of its
gross operating income is hereby imposed from and after July 1, 1937,
upon every other utility doing business in the City of Glens Falls
which has a gross operating income for the 12 months ending May 31
in excess of $500, which taxes shall have application only within
the territorial limits of the City of Glens Falls and shall be in
addition to any and all other taxes and fees imposed by any other
provision of law for the same period.
Such taxes shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the City of Glens
Falls, notwithstanding that some act is necessarily performed with
respect to such transaction within such limits.
GROSS INCOME — Includes receipts received in
or by reason of any sale, conditional or otherwise, except sales hereinafter
referred to with respect to which it is provided that profits from
the sale shall be included in the "gross income." made or service
rendered for the ultimate consumption or use by the purchaser in the
City of Glens Falls, including cash, credits and property of any kind
or nature, whether or not such sale is made or such service is rendered
for profit, without any deduction therefrom on account of the cost
of the property sold, the cost of the materials used, labor or services
or other costs, interest or discount paid or any other expense whatsoever;
also, profits from the sale of securities; also, profits from the
sale of real property growing out of the ownership or use of or interest
in such property; also, profits from the sale of personal property,
other than property of a kind which would properly be included in
the inventory of the taxpayer if on hand at the close of the period
for which a return is made; also, receipts from interests, dividends
and royalties derived from sources within the City of Glens Falls
other than such as are received from a corporation a majority of whose
voting stock is owned by the taxpaying utility, without any deduction
therefrom for any expenses whatsoever incurred in connection with
the receipt thereof, and also profits from any transaction, except
sales for resale and rentals, within the City of Glens Falls whatsoever.
GROSS OPERATING INCOME
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchaser
of gas, electricity, steam, water, refrigeration, telephony or telegraphy
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator, telephone or telegraph
service in the City of Glens Falls, including cash, credits and property
of any kind or nature, without any deduction therefrom on account
of the cost of the property sold, the cost of materials used, labor
or services or other costs, interest or discount paid or any other
expenses whatsoever.
PERSON
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees of rents, any person
acting in a fiduciary capacity or any other entity and persons, their
assignees, lessees, trustees or receivers appointed by any court whatsoever
or by any other means, except the state, municipalities, political
and civil subdivisions of the state or municipality and public districts.
UTILITY
Includes every person subject to the supervision of either
division of the State Department of Public Service, except persons
engaged in the business of operating or leasing sleeping and parlor
railroad cars or of operating railroads other than street-surface,
rapidtransit, subway and elevated railroads and also includes every
person, whether or not such person is subject to such supervision,
who sells gas, electricity, steam, water, refrigeration, telephony
or telegraphy delivered through mains, pipes or wires or furnishes
gas, electric, steam, water, refrigerator, telephone or telegraph
service by means of mains, pipes or wires, regardless of whether such
activities are the main business of such person or are only incidental
thereto or of whether use is made of the public streets.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
Every utility subject to tax under this article shall keep such
records of its business and in such form as the City Controller may
require, and such records shall be preserved for a period of three
years, except that the City Controller may consent to their destruction
within that period or may require that they be kept longer.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
At the time of filing a return as required by this article,
each utility shall pay to the City Controller the tax imposed by this
article for the period covered by such return. Such tax shall be due
and payable at the time of filing the return or, if a return is not
filed when due, on the last day on which the return is required to
be filed.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
A. In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the City Controller and if a corrected or sufficient
return is not filed within 20 days after the same is required by notice
from the City Controller or if no return is made for any period, the
City Controller shall determine the amount of tax due from such information
as he is able to obtain and, if necessary, may estimate the tax on
the basis of external indices or otherwise. The City Controller shall
give notice of such determination to the person liable for such tax.
B. Such determination shall finally and irrevocably fix such tax, unless
the person against whom it is assessed shall, within 30 days after
the giving of notice of such determination, apply to the City Controller
for a hearing or unless the City Controller, of his own motion, shall
reduce the same. After such hearing, the City Controller shall give
notice of his decision to the person liable for the tax.
C. The decision of the City Controller may be reviewed by certiorari,
if the application therefor is made within 30 days after the giving
of notice of such decision. An order of certiorari shall not be granted
unless the amount of any tax sought to be reviewed, with penalties
thereon, if any, shall be first deposited with the City Controller
and an undertaking filed with him in such amount and with such sureties
as a Justice of the Supreme Court shall approve to the effect that,
if such order be dismissed or the tax confirmed, the applicant for
the order will pay all costs and charges which may accrue in the prosecution
of the certiorari proceeding or, at the option of the applicant, such
undertaking may be in the sum sufficient to cover the tax, penalties,
costs and charges aforesaid, in which event the applicant shall not
be required to pay such tax and penalties as a condition precedent
to the granting of such order.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
Any person failing to file a return or corrected return or to
pay any tax or any portion thereof within the time required by this
article shall be subject to a penalty of 5% of the amount of tax due,
plus 1% of such tax for each month of delay or fraction thereof, excepting
the first month after such return was required to be filed or such
tax became due, but the City Controller, if satisfied that the delay
was excusable, may remit all or any portion of such penalty.
[Amended 12-18-1997 by L.L. No. 8-1997]
The tax imposed by this article shall be charged against and
be paid by the utility and shall not be added as a separate item to
bills rendered by the utility to customers or others but shall constitute
a part of the operating costs of such utility.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the City Attorney shall, upon the request of the
City Controller, bring an action to enforce payment of the same. The
proceeds of any judgment obtained in any such action shall be paid
to the City Controller. Each such tax and penalty shall be a lien
upon the property of the person liable to pay the same, in the same
manner and to the same extent that the tax and penalty imposed by
§ 186 of the Tax Law is made a lien.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
In the administration of this article, the City Controller shall
have power to make such reasonable rules and regulations not inconsistent
with law as may be necessary for the exercise of his powers and the
performance of his duties and to prescribe the form of blanks, reports
and other records relating to the administration and enforcement of
the tax, to take testimony and proofs under oath with reference to
any matter within the line of his official duty under this article
and to subpoena and require the attendance of witnesses and the production
of books, papers and documents.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
All taxes and penalties received by the City Controller under
this article shall be deposited by him in a separate bank account
or accounts and shall be used solely and exclusively for the purpose
of granting relief from the hardships and suffering caused by unemployment
within the City of Glens Falls.