[Adopted 11-28-1983 by L.L. No. 5-1983]
Pursuant to the authority granted by Article 5, § 5-350,
of the Village Law of the State of New York, from, on and after the
effective date of this Article, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the Incorporated Village of Cornwall-on-Hudson 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 of
the Public Service Law.
B.
A tax equal to 1% of the gross operating income of every other utility
doing business in the Incorporated Village of Cornwall-on-Hudson which
has an annual gross operating income in excess of $500.
As used in this Article, the following terms shall have the
meanings indicated:
Includes:
Receipts received from 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 ultimate consumption
or use by the purchaser of the village, including cash, credits and
property or any kind or nature (whether or not such service is rendered
for profit), 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 expense whatsoever,
except the following:
In the case of a utility engaged in selling telephone or telegraph
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.
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 deductions therefrom for any any expense whatsoever
incurred in connection with the receipt thereof.
Profits from any transactions (except sales for resale and rentals)
within the village whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for the ultimate consumption or use by the purchaser
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 discounts paid or any other expense whatsoever.
Persons, corporations, companies, associations, joint-stock
associates, 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, 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.
Includes:
Every person subject to the supervision of the State Department
of Public Service, except:
Persons engaged in the business of operating or leasing sleeping
and parlor railroad cars.
Persons engaged in the business of operating or leasing railroads,
other than street surface, rapid transit, subway and elevated railroads.
Omnibus corporations subject to supervision under the Transportation
Law, Article 6, § 140 et seq.
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 of 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 Cornwall-on-Hudson.
B.
Not apply and the tax shall not be imposed on any transaction originating
or consummated outside the territorial limits of the Village of Cornwall-on-Hudson
notwithstanding that some act is necessarily performed with respect
to such transaction within such limits.
C.
Be in addition to any and all other taxes and fees imposed by any
other provisions.
D.
Apply to all subject income received on or after July 1, 1983.
All revenues resulting from the imposition of the tax imposed
by this Article shall be paid into the treasury 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 or she shall also have the power and authority to make
any rules and regulations or directives, not inconsistent with (this
Article),[1] which, in his or her 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 certified 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.
[1]
Editor's Note: This material in parentheses was inadvertently
left out of the original legislation.
A.
Time of filing. Every utility subject to a tax hereunder shall file,
on or before the 25th day of the months of March, June, September
and December, a return for the three calendar months immediately preceding
each return, including any lesser period for which the tax imposed
hereby or by any amendment hereof is effective.
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 by the owner or the copartner thereof, or by a principal
corporate officer, to the effect that the statements contained therein
are true.
At the time of filing 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,
except the first month, after such return was required to be filed
or such tax became due, but the Village Treasurer, if satisfied that
the delay was excusable, may remit all or any portion of such penalty.
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 notice of such determination
to the utility liable 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 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 Article 78 shall not be instituted
unless the amount of 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 proceedings are 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 of the giving of notice of any determination
or assessment of any tax or penalty, the person 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 the determination of the Village Treasurer, as hereinbefore
provided, unless the 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 person interested, and he 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 shall have been 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 amounts
and with such sureties as a Justice of the Supreme Court shall approve,
to the effect that if such proceedings are dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of the proceedings.
Except in the case of a willfully false or fraudulent return
with the intent to evade the tax, no assessment of 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 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 a 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 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 of the Tax Law is made a lien.
