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Village of Celoron, NY
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Part II: General Legislation
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Chapter 188 Taxation
Chapter 188
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Celoron as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch.
8
.
Article I
Senior Citizens Exemption
§ 188-1
Exemption granted.
§ 188-2
Maximum income level.
Article II
Alternative Veterans Exemption
§ 188-3
Legislative intent.
§ 188-4
When effective.
Article III
Utility Tax
§ 188-5
Tax on the furnishing of utility services.
§ 188-6
Definitions.
§ 188-7
Records of utility.
§ 188-8
Filing by utility.
§ 188-9
Payment of tax.
§ 188-10
Sufficiency of return.
§ 188-11
Notice.
§ 188-12
Failure to file.
§ 188-13
Refund.
§ 188-14
Tax as separate item on customer bill.
§ 188-15
Failure to pay tax.
§ 188-16
Rules and regulations of Treasurer.
§ 188-17
Disclosure by Treasurer.
§ 188-18
Disposition of taxes and penalties.