City of Olean, NY
Cattaraugus County
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Table of Contents
Table of Contents
CROSS REFERENCES
Street and sidewalk improvements, § LL5-16 et seq.
Water sewage and sewage disposal, ch. LL7.
ORDINANCE REFERENCES
Finance, § 2-161 et seq.
Txation and assessments, Ch. 23.
Water, sewage and sewage disposal, ch. 27.
STATE LAW REFERENCES
General authority to levy taxes and assessments, Municipal Home Rule Law § 10(1)(ii)(a)(8), (1)(ii)(a)(9), (1)(ii)(c)(2), (1)(ii)(c)(3).
Utility tax authorized, General City Law § 20-b.
Article I IN GENERAL

Sec. LL6-1 (Reserved)

Sec. LL6-2 Sales tax, use tax, and compensating use tax.

Sec. LL6-3 through Sec. LL6-20. (Reserved)

Article II UTILITY SERVICE TAX

Sec. LL6-21 Definitions.

Sec. LL6-22 Gross operating income tax on utilities.

Sec. LL6-23 Utility quarterly tax return.

Sec. LL6-24 Utility records.

Sec. LL6-25 Tax due with filing of return.

Sec. LL6-26 Insufficient return; notice of determination; appeal.

Sec. LL6-27 Delivery of notice.

Sec. LL6-28 Penalty for failure to file return, corrected return, or tax.

Sec. LL6-29 Refund of tax or penalty.

Sec. LL6-30 Tax charged to utility not customers.

Sec. LL6-31 Failure to pay tax or penalty shall be made property lien.

Sec. LL6-32 Power and duties of city auditor in administration and enforcement of tax.

Sec. LL6-33 Divulging amount of gross income by city officers prohibited; exception; penalty.

Sec. LL6-34 Taxes and penalties to be deposited in general fund of city.

Sec. LL6-35 through Sec. LL6-40. (Reserved)

Article III COLD WAR VETERANS PROPERTY EXEMPTION

Sec. LL6-41 Property exemption granted.

Sec. LL6-42 through Sec. LL6-50. (Reserved)

Article IV VETERANS EXEMPTION

Sec. LL6-51 Recomputation of exemption with change in assessment.

Sec. LL6-52 through Sec. LL6-60. (Reserved)

Article V Home Improvement Exemption

Sec. LL6-61 Exemption granted.

Sec. LL6-62 Amount of exemption; requirements.

Sec. LL6-63 Filing of application.

Sec. LL6-64 Approval of application.

Sec. LL6-65 Applicability to one- and two-family dwellings only.

Sec. LL6-66 Transfer of exempt property.

Sec. LL6-67 through Sec. LL6-70. (Reserved)