[Adopted 6-10-1968 by L.L. No. 1-1968]
Pursuant to the authority granted by § 6-640 of the
Village Law of the State of New York,[1] from, on and after July 1, 1968, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the Incorporated Village of Huntington Bay which is subject to
the supervision of the New York State Department of Public Service
and which has an annual gross income in excess of $500, except motor
carriers or brokers subject to such supervision under Article 3-B
of the Public Service Law.
B.
A tax equal to 1% of the gross operating income of every utility
doing business in the Incorporated Village of Huntington Bay which
has an annual gross operating income in excess of $500.
[1]
Editor's Note: The currently applicable section of the
Village Law is § 5-530.
As used in this article, the following terms shall have the
meanings indicated:
In the case of a utility engaged in selling telephony or telephone
service, only receipts from local exchange service wholly consummated
within the Village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village.
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 gross
income), made or service rendered for ultimate consumption or use
by the purchaser in the Village, 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 deductions therefrom on account
of the cost of the property sold, the cost of the material used, labor
or services or other costs, interest or discount paid or any other
expense whatsoever.
Profits from the sale of securities.
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
Profits from the sale of personal property (other than property
of a kind which would properly be included in the inventory of a taxpayer
if on hand at the close of the period for which a return is made).
Receipts from interest, dividends and royalties derived from
sources within the Village (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.
Profits from any transaction (except sales for resale and rentals)
within the Village whatsoever.
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 Village, including cash, credits and property of any
kind or nature without 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 expense whatsoever.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignee 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, municipality, public districts,
and corporations and associations organized and operated exclusively
for religious, charitable or educational purposes, no part of the
net earnings of which inures to the benefit of any private shareholder
or individual.
Every person doing business in the Incorporated Village of Huntington
Bay subject to the supervision of the State Department of Public service,
except omnibus corporations subject to supervision under Article 3-A
of the Public Service Law.
Every person who sells gas, electricity, steam, water, refrigeration,
telephony or telegraphy delivered through mains, pipes or wires, whether
or not such person is subject to the supervision of the State Department
of Public Service.
Every person who 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 whether use is made of the
public streets.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village of Huntington
Bay.
B.
Not apply to and the tax shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the
Village of Huntington Bay notwithstanding that some act be necessarily
performed with respect to such transaction within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all subject income received on and after July 1, 1968.
All revenues resulting from the imposition of the tax imposed
by this article shall be paid to the Treasurer of the Village and
shall be credited to and deposited in the general fund of the Village.
The Village Treasurer shall be the chief enforcement officer
of this article and shall make and be responsible for all collections
hereunder. He shall also have the power and authority to make any
rules or regulations or directives, not inconsistent with law, which
in his discretion are reasonably necessary to facilitate the administration
of this article and the collection of the taxes imposed hereby. Copies
of all such rules and regulations and directives as may from time
to time be promulgated shall be sent by registered mail to all utilities
subject to this article which register as such with the Village Treasurer.
All such rules, regulations and directives shall be deemed a portion
of this article.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the Village Treasurer
may reasonably require, and such records shall be preserved for a
period of three years unless the Village Treasurer directs otherwise.
A.
Time of filing. Every utility subject to a tax hereunder shall file
on or before February 1 and August 1 a return for the six calendar
months preceding each return date, including any period for which
the tax imposed hereby or any amendment hereof is effective; provided,
however, that the return for the six calendar months commencing July
1, 1968, may be filed on or before February 1, 1969. Notwithstanding
any of the foregoing provisions of this section, any utility whose
average gross income or gross operating income for the aforesaid six
months period is less than $3,000 may file a return annually on February
1 for the 12 calendar months preceding each return date, including
any period for which the tax imposed hereby or any amendment hereof
is effective. Any utility, whether subject to tax under this article
or not, may be required by the Village Treasurer to file an annual
return.
B.
Contents. Returns shall be filed with the Village Treasurer on a
form to be furnished by him for such purpose and shall show thereon
the gross income or gross operating income for the period covered
by the return and such other information, data or matter as the Village
Treasurer may require to be included therein. Every return shall have
annexed thereto a certification by the head of the utility making
the same or of the owner or of a copartner thereof, or of a principal
corporate officer, to the effect that the statements contained therein
are true.
At the time of filing a return as required by this article,
each utility shall pay to the Village Treasurer the tax imposed hereby
for the period covered by such return. Such tax shall be due and payable
at the time of the filing of the return, or if a return is not filed
when due, on the last day on which the return is required to be filed.
Any utility failing to file a return or a 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 Board of Trustees of the Village,
if satisfied that the delay was excusable, may authorize the Treasurer
to remit all or any portion of such penalty.
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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Treasurer, he may require at any
time a further or supplemental return, which shall contain any data
that may be specified by him, and if a corrected or sufficient return
is not filed within 20 days after the same is required by notice from
him, or if no return is made for any period, the Village Treasurer
shall determine the amount 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. He shall give notification of such
determination to the utility for such tax. Such determination shall
finally and irrevocably fix such tax, unless the utility against which
it is assessed shall, within one year after the giving of notice of
such determination, apply to him for a hearing, or unless the Village
Treasurer, of his own motion, shall reduce the same. After such hearing
he shall give notice of his decision to the utility liable for such
tax.
Any final determination of the amount of any tax payable hereunder
shall be reviewable for error, illegality or unconstitutionality or
any other reason whatsoever by a proceeding under Article 78 of the
Civil Practice Law and Rules if the proceeding is commenced within
90 days after the giving of notice of such final determination; provided,
however, that any such proceeding under said Article 78 shall not
be instituted unless the amount of any tax sought to be reviewed,
with such interest and penalties thereon as may be provided for by
local law, ordinance or resolution, shall be first deposited and an
undertaking filed, in such amount and with such sureties as a Justice
of the Supreme Court shall approve, to the effect that if such proceeding
be dismissed or the tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of such proceeding.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the utility for which
it is intended, in a postpaid envelope, addressed to such utility
at the address given by it in the last return filed by it under this
article, or if no return has been filed, then to such address as may
be obtainable. The mailing of such notice shall be presumptive evidence
of the receipt of the same by the utility to which addressed. Any
period of time which is determined according to the provisions of
this section by the giving of notice shall commence to run from the
date of mailing of such notice.
If, within one year from the giving of notice of any determination
or assessment of any tax or penalty, the utility liable for the tax
shall make application for a refund thereof and the Village Treasurer
or the court shall determine that such tax or penalty or any portion
thereof was erroneously or illegally collected, the Village Treasurer
shall refund the amount so determined. For like cause and within the
same period, a refund may be so made on the initiative of the Village
Treasurer. However, no refund shall be made of a tax or penalty paid
pursuant to a determination of the Village Treasurer as hereinbefore
provided unless the Village Treasurer, after a hearing as hereinbefore
provided, or of his own motion, shall have reduced the tax or penalty
or it shall have been established in a proceeding in the manner provided
in the Civil Practice Law and Rules that such determination was erroneous
or illegal. An application for a refund, made as hereinbefore provided,
shall be deemed an application for the revision of any tax or penalty
complained of and the Village Treasurer may receive additional evidence
with respect thereto. After making his determination, the Village
Treasurer shall give notice thereof to the utility interested, and
it shall be entitled to commence a proceeding to review such determination,
in accordance with the provisions of the following section hereof.
Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the
refund thereof duly made to the Village Treasurer, and he shall have
made a determination denying such refund, such determination shall
be reviewable by a proceeding under Article 78 of the Civil Practice
Law and Rules; provided, however, that such proceeding is instituted
within 90 days after the giving of the notice of such denial, that
a final determination of tax due was not previously made and that
an undertaking is filed with the Village Treasurer, in such amount
and with such sureties as a Justice of the Supreme Court shall approve,
to the effect that if such proceeding be dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent return
with the intent to evade the tax, no assessment or additional tax
shall be made with respect to taxes imposed under this article after
the expiration of more than three years from the date of filing of
a return; provided, however, that where no return has been filed as
required hereby, the tax may be assessed at any time.
In addition to any other powers herein given the Village Treasurer
and in order to further ensure payment of the tax imposed hereby,
he shall have the power to:
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the Village Attorney shall, upon the request of the
Village Treasurer, bring an action to enforce payment of the same.
The proceeds of any judgment obtained in any such action shall be
paid to the Village Treasurer. 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-a of the Tax Law is made a lien.
