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 the earliest time permitted by law under said section,
is hereby imposed upon every utility doing business in the Village
of Liberty, New York, which is subject to the supervision of the State
Department of Public Service, except motor carriers of property subject
to such supervision under Article 3B of the Public Service Law, and
a tax equal to 1% of its gross operating income from and after the
earliest time permitted by law, is hereby imposed upon every other
utility doing business in the Village of Liberty, New York, which
taxes shall have application only within the territorial limits of
the Village of Liberty, New York, 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 Liberty,
New York, notwithstanding that some act be necessarily performed with
respect to such transaction within such limits.
As used in this article, the following terms shall have the
meanings indicated:
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 the 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 of Liberty, New York, 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 real property growing out of the ownership or use of or
interest in such property; also profit 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 interest, dividends
and royalties derived from sources within the Village of Liberty,
New York, 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 Village of Liberty, New York,
whatsoever; provided, however, that the words "gross income" shall
include, in the case of a utility engaged in selling telephony or
telephone service, only receipts from local exchange service wholly
consummated within the Village of Liberty, New York, and in the case
of a utility engaged in selling telegraphy or telegraph service, only
receipts from transactions wholly consummated within the Village of
Liberty, New York.
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, refrigeration, telephone or telegraph
service in the Village of Liberty, New York, 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, 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, municipalities,
political and civil subdivisions of the state or municipality, and
public districts.
UTILITY
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 or operating
railroads other than street surface, rapid transit, 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 mails,
pipes or wires or furnishes gas, electricity, steam, water, refrigeration,
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.
VILLAGE
The Village of Liberty, New York.
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
ending the 31st day of December or, on or before the 25th day of April,
a return for the 12 calendar months preceding such return date of
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 date, information or matter as he 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 shall contain any data that may be specified by him or her,
and he may require any utility doing business in the Village of Liberty,
New York, 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 is conducted by a corporation, 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 of Liberty 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.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the persons 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,
except the first month after such return was required to be filed
or such tax became due; 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 own motion, shall have reduced
the tax or penalty or if 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 moneys 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 his determination, the Village Treasurer
shall give notice thereof to the person interested, and he 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 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.
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 Board, 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.
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
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.
All taxes and penalties received by the Village Treasurer under
this article shall be paid into the treasury of the Village of Liberty,
New York, and shall be credited to and deposited in the general fund
of the Village.