ARTICLE IUtilities Tax (§ 157-1 — § 157-18)
ARTICLE IISenior Citizens Tax Exemption (§ 157-19 — § 157-23)
§ 157-1Imposition of tax.
§ 157-2Definitions.
§ 157-3Applicability.
§ 157-4Disposition of revenues.
§ 157-5Collection and enforcement.
§ 157-6Filing and contents of returns.
§ 157-7Payment of tax.
§ 157-8Penalties for offenses; exemption.
§ 157-9Tax as operating cost.
§ 157-10Insufficient returns.
§ 157-11Review of final determination.
§ 157-12Service of notice.
§ 157-13Refunds.
§ 157-14Review of proceedings for refunds.
§ 157-15Limitation of additional tax.
§ 157-16Powers of Village Treasurer.
§ 157-17Failure to pay.
§ 157-18Validity of provisions.
Pursuant to the authority granted by Article 5, § 5-530, of the Village Law of the State of New York, from on and after May 1, 1975, there is hereby imposed:
A tax equal to 3 1/2% of the gross income of every utility doing business in the Incorporated Village of Washingtonville 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.
As used in this Article, the following terms shall have the meanings indicated:
- A.
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 of any kind or nature (whether or not such sale is made or service is rendered for profit), without any deduction therefrom on account of the costs 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:
- (1)
In the case of a utility engaged in selling telephone or telegraph service, only receipts from local exchange service wholly consummated with the village.
- (2)
In the case of a utility engaged in selling telegraphy or telegraph service, only receipts from transactions wholly consummated with the village.
- (1)
- B.
Profits from the sale of securities.
- C.
Profits from the sale of real property growing out of the ownership or use of or interest in such property.
- D.
Profits from the sale of personal property (other than property 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).
- E.
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 expense whatsoever incurred in connection with the receipt thereof.
- F.
Profits from any transactions (except sales for resale and rentals) with the village whatsoever.
- GROSS OPERATING INCOME
- 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.
- PERSON
- Persons, corporations, companies, associations, joint-stock associations, copartnerships, estates, assignees of rents, any person acting in a fiduciary capacity or any other entity and persons, the 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, 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 and excepting a corporation organized and operated exclusively for the purpose of leasing from a city in this state a waterworks system designed to supply water at cost to users thereof for discharge, either before or after industrial use, into a river within such city in order to improve the flow and condition of such river and thereby to provide a means to relieve such river from pollution.
- A.
Every person subject to the supervision of the State Department of Public Service, except:
- B.
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.
- C.
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 regardless of whether use is made of public streets.
This Article and the tax imposed thereby shall:
Apply only within the territorial limits of the Village of Washingtonville.
Not apply and the tax shall not be imposed on any transaction originating or consummated outside the territorial limits of the Village of Washingtonville, notwithstanding that some act be necessarily performed with respect to such transaction within such limits.
Be in addition to any and all other taxes and fees imposed by any other provisions of law.
Apply to all subject income received on or after May 1, 1975.
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 shall also have the power and authority to make any rules and 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 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.
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 any amendment hereof is effective.
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, date 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 the copartner thereof or of 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, excepting 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.
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 indexes 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 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 from 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 a determination of 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 erroneously or illegally formed. An application for the revision of any tax or penalty complained of shall be made to the Village Treasurer, 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 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 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 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 had 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 insure 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.
The invalidity, illegality or unconstitutionality of any section, subsection or provision of this Article or any rules or regulations adopted pursuant hereto shall not affect the validity, legality or constitutionality of any section, subsection or provision of this Article or any rule or regulation adopted pursuant hereto which may be so condemned.
§ 157-19Exemption stated.
§ 157-20Conditions of exemption.
§ 157-21Application procedure.
§ 157-22Penalties for offenses.
§ 157-23Applications to be filed annually.
Upon compliance with provisions of this Article, real property in the Village of Washingtonville owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, shall be exempt from taxation by the Village of Washingtonville, to the extent established from time to time by resolution of the Board of Trustees following a public hearing, for the fiscal year for which an application is filed. For purposes of this Article, "sibling" shall mean brother or sister, whether related through whole blood, half blood or adoption.
The real property tax exemption on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
Any person otherwise qualifying under this Article shall be entitled to the exemption under this Article even if not age 65 on taxable status date, provided that such person becomes 65 years of age on or before December 31 of the same year.
No exemption shall be granted except in accordance with the conditions set forth in Real Property Tax Law § 467.
Application for such exemption must be made by the owner or all of the owners of the property, as the case may be, on forms to be furnished by the Village Assessor's office, and shall furnish the information and shall be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before October 1 ("taxable status date") of each year.
Notwithstanding Subsection A of this section, an application for such exemption may be filed with the Assessor after the taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed ("grievance day"), where failure to file a timely application resulted from a death of the applicant's spouse, child, parent, brother or sister or an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
An application for renewal of an exemption pursuant to this Article may be filed with the Assessor after taxable status date, provided that the owner or all of the owners of the property received an exemption pursuant to this Article on the preceding assessment roll, and further provided that such owner or owners files the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before grievance day.
Any conviction of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $250 and shall disqualify the applicant or applicants from further exemption for a period of five years.
Applications must be filed annually for such exemptions on forms provided by the village.
