[Adopted by L.L. No. 1-1953 (Ch. 25 of the 1994 Code)]
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, a tax equal to 1% of its gross
income from and after the first day of January 1954 is hereby imposed
upon every utility doing business in the Village of Mineola, New York,
which is subject to the supervision of the State Department of Public
Service, which has a gross income for 12 months ending December 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 from
and after the first day of January 1954 is hereby imposed upon every
other utility doing business in the Village of Mineola, New York,
which has a gross operating income for 12 months ending December 31
in excess of $500, which taxes shall have application only within
the territorial limits of the Village of Mineola and shall be in addition
to any and all other taxes and fees imposed by any other provision
of law. Such taxes shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village of
Mineola notwithstanding that some acts be necessarily performed with
respect to such transaction within such limits.
The terms used in this article shall be defined as provided
in § 186-a of the Tax Law and Subdivision 4 of § 5-530
of the Village Law.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the Village Treasurer
may require, or as the Village Board may require, and such records
shall be preserved for a period of three years, except that the Village
Treasurer or the Village Board may consent to their destruction within
that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file annually,
on or before the 25th day of March, a return for the 12 calendar months
preceding each return date or any portion thereof for which the tax
imposed hereby is effective; provided, however, that, in lieu of the
annual return required by the foregoing provisions, any utility may
file quarterly, on or before September 25, December 25, March 25 and
June 25, a return for the three calendar months preceding each such
return date, and in the case of the first such return, for all preceding
calendar months during which the tax imposed hereby was effective.
Every return shall state the gross income or gross operating income
for the period covered thereby. Returns shall be filed with the Village
Treasurer on a form to be furnished by him or her for such purpose
and shall contain such other data, information or matter as he or
she may require to be included therein. The Village Treasurer, in
order to ensure payment of the tax imposed, may require at any time
a further or supplemental return which contains any data that may
be specified by him or her, and he or she may require any utility
doing business in the Village of Mineola to file an annual return,
which shall contain any data specified by him or her, regardless of
whether the utility is subject to tax under this article. Every return
shall have annexed thereto an affidavit of the head of the utility
making the same, or of the owner or of a copartner thereof, or of
a principal officer of the corporation, if such business be conducted
by a corporation, to the effect that the statements contained therein
are true.
At the time of the filing of a return as required by this article,
each utility shall pay to the Village of Mineola 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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Treasurer, and if a corrected or
sufficient return is not filed within 20 days after the same is required
by notice from him or her, or if no return is made for any period,
the Village Treasurer shall determine the amount of tax due from such
information as he or she is able to obtain and, if necessary, may
estimate the tax on the basis of external indices or otherwise. He
or she shall give notice of such determination to the person liable
for such tax. Such determination shall finally and irrevocably fix
such tax, unless the person against whom it is assessed shall, within
90 days after the giving of notice of such determination, apply to
the Village Treasurer for a hearing, or unless the Village Treasurer,
of his or her own motion, shall reduce the same. After such hearing,
the Village Treasurer shall give notice of his or her decision to
the person liable for the tax. Such decision may be reviewed by a
proceeding under Article 78 of the Civil Practice Law and Rules of
the State of New York if application therefor is made within 90 days
after the giving of notice of such decision. An order to review such
decision shall not be granted unless the amount of any tax sought
to be reviewed, with interest and penalties thereon, if any, shall
be first deposited with the Village Treasurer and an undertaking filed
with him or her 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 applicant will pay all costs
and charges which may accrue in the prosecution of such proceeding,
or, at the option of the applicant, such undertaking may be in a sum
sufficient to cover the tax, interest, penalties, costs and charges
aforesaid, in which event the applicant shall not be required to pay
such tax, interest and penalties as a condition precedent to the granting
of such order. Except in the case of a wilfully false or fraudulent
return with intent to evade the tax, no assessment of additional tax
shall be made after the expiration of more than three years from the
date of the filing of a return; provided, however, that, where no
return has been filed as required by this article, the tax may be
assessed at any time.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the person for whom it
is intended, in a postpaid envelope, addressed to such person at the
address given by him or her in the last return filed by him or her
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 person to whom
addressed. Any period of time which is determined according to the
provisions of this article by the giving of notice shall commence
to run from the date of mailing of such notice.
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, but the Village Treasurer, for cause shown,
may extend the time for filing any return and, if satisfied that the
delay was excusable, may remit all or any portion of the penalty fixed
by the foregoing provisions of this section.
If, within one year from the payment of any tax or penalty,
the payer thereof 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 or her own motion, shall have
reduced the tax or penalty or it shall have been established in a
proceeding under Article 78 of the Civil Practice Law and Rules of
the State of New York that such determination was erroneous or illegal.
All refunds shall be made out of monies collected under this article.
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 the determination, the Village Treasurer
shall give notice thereof to the person interested, and he or she
shall be entitled to an order to review such determination under said
Article 78 of the Civil Practice Law and Rules of the State of New
York, subject to the provision hereinbefore contained relating to
the granting of such an order.
The tax imposed by this article shall be charged against and
be paid by the utility and may be added as a separate item to bills
rendered by the utility to customers or others.
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the Village 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 are made a lien.
In the administration of this article, the Village Treasurer
shall have power to make such reasonable rules and regulations, not
inconsistent with law, as may be necessary for the exercise of his
or her powers and the performance of his or her 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 or her official
duty under this article, and to subpoena and require the attendance
of witnesses and the production of books, papers and documents.
A. Except
in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the Village Treasurer or any agent,
clerk or employee of the Village of Mineola, New York, to divulge
or make known in any manner the amount of gross income or gross operating
income or any particulars set forth or disclosed in any return under
this article. The officer charged with the custody of such returns
shall not be required to produce any of them or evidence of anything
contained in them in any action or proceeding in any court, except
on behalf of the Village of Mineola, New York, in an action or proceeding
under the provisions of this article, or on behalf of the State Tax
Commission in an action or proceeding under the provisions of the
Tax Law of the State of New York, or on behalf of any party to any
action or proceeding under the provisions of this article when the
returns or facts shown thereby are directly involved in such action
or proceeding, in any of which events the court may require the production
of, and may admit in evidence, so much of said returns or of the facts
shown thereby as are pertinent to the action or proceeding, and no
more.
B. Nothing
herein shall be construed to prohibit the delivery to a person, or
his or her duly authorized representative, of a copy of any return
filed by him or her, nor to prohibit the publication of statistics
so classified as to prevent the identification of particular returns
and the items thereof, or the publication of delinquent lists showing
the names of persons who have failed to pay their taxes at the time
and in the manner provided for by this article, together with any
relevant information which, in the opinion of the Village Treasurer,
may assist in the collection of such delinquent taxes, or the inspection
by the Village Attorney or other legal representative of the Village
of Mineola, New York, of the return of any person who shall bring
action to set aside or review the tax based thereon, or against whom
an action has been instituted in accordance with the provisions of
this article.
C. Any offense
against the foregoing secrecy provisions shall be punishable by a
fine not exceeding $1,000 or by imprisonment not exceeding one year,
or both, and if the offender be an officer, agent, clerk or employee
of the Village of Mineola, New York, he or she shall be dismissed
from office and shall be incapable of holding any office or employment
for the Village of Mineola, New York, for a period of five years thereafter.
D. Notwithstanding
any provisions of this article, the Village Treasurer may exchange
with the chief fiscal officer of any city or any other village in
the State of New York information contained in returns filed under
this article, provided such city or other village grants similar privileges
to the Village of Mineola, New York, and provided such information
is to be used for tax purposes only, and the Village Treasurer shall,
upon request, furnish the State Tax Commission with any information
contained in such returns.
All taxes and penalties received by the Village Treasurer under
this article shall be paid into the treasury of the Village of Mineola,
New York, and shall be credited to and deposited in the general fund
of the Village.