Returns shall be filed with the Director
of Finance of the City of Rochester on a form to be furnished by the
Director of Finance for such purpose and shall contain such other
data, information or matter as the Director of Finance of the City
of Rochester may require to be included therein. Notwithstanding the
foregoing provisions of this subdivision, any utility whose average
gross income or average gross operating income, as the case may be,
for the aforesaid three months' periods is less than $1,500 may file
its returns for such periods on June 25 of each year. The Director
of Finance of the City of Rochester, 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 the
Director of Finance of the City of Rochester. Every return shall have
annexed thereto an affidavit of the head of the utility making the
same, or of the owner or of a co-partner thereof, or of a principal
officer of the corporation, if such business be conducted by a corporation,
to the effect that the statements contained therein are true.
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Where any tax imposed hereunder shall
have been erroneously, illegally or unconstitutionally collected and
application for the refund thereof duly made to the Director of Finance
and such officer 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 30 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 Director of Finance
in such amount and with such sureties as a justice of the Supreme
Court shall approve to the effect that if such proceeding be dismissed
or the tax refunded, the petitioner will pay all costs and charges
which may accrue in the prosecution of such proceeding.
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Nothing herein shall be construed
to prohibit the delivery to a person, or such person's duly authorized
representative, of a copy of any return filed by such person, nor
to prohibit the publication of statistics so classified as to prevent
the identification of particular returns and the items thereof, or
the publication of delinquent lists showing the names of the persons
who have failed to pay their taxes at the time and in the manner provided
for by this section, together with any relevant information which,
in the opinion of the Director of Finance of the City of Rochester,
may assist in the collection of such delinquent taxes; or the inspection
by the Corporation Counsel or other legal representatives of the City
of Rochester of the return of any person who shall bring action to
set aside or review the tax based thereon, or against whom an action
has been instituted in accordance with the provisions of this section.
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Any offense against the foregoing
secrecy provisions shall be punishable by a fine not exceeding $1,000
or by imprisonment not exceeding six months, or both, and if the offender
be an officer, agent, clerk or employee of the City of Rochester,
he or she shall be dismissed from office and shall be incapable of
holding any office or employment in the City of Rochester for a period
of five years thereafter.
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Notwithstanding any provisions of
this section, the Director of Finance of the City of Rochester may
exchange with the chief fiscal officer of any other City in the State
of New York information contained in returns filed under this section,
provided such other City grants similar privileges to the City of
Rochester and provided such information is to be used for tax purposes
only, and the Director of Finance of the City of Rochester shall,
upon request, furnish the State Tax Commission with any information
contained in such returns.
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