[Adopted 5-17-1976 by L.L. No. 1-1976 (Ch. 136, Art. I, of the 1992 Code)]
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 and after April 1, 1976, is hereby imposed upon every
utility doing business in the Village of Woodridge which is subject
to the supervision of the New York State Department of Public Service,
which has a gross income for the 12 months ending March 31 in excess
of $500, except omnibus corporations subject to the supervision of
the New York State Department of Public Service under Article 3-A
of the Public Service Law[1] or motor carriers or brokers subject to such supervision
under Article 3-B of the Public Service Law,[2] and a tax equal to 1% of its gross operating income is
hereby imposed, from and after April 1, 1976, upon every other utility
doing business in the Village of Woodridge which has a gross operating
income for the 12 months ending March 31 in excess of $500, which
taxes shall be in addition to any and all other taxes and fees imposed
by any other provisional law for the same period.
As used in this article, the following terms shall have the
meanings indicated:
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 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 Woodridge, 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
materials used, labor or services or other costs, interest or discount
paid or any other expense whatsoever; also profits from the sale of
securities in the Village of Woodridge and to residents of the Village
of Woodridge; also profits from the sale of real property located
in the Village of Woodridge growing out of the ownership or use of
or interest in such property; also profits from the sale of personal
property located in the Village of Woodridge growing out of the ownership
or use of or interest in such property; also profits from the sale
of personal property located in the Village of Woodridge or sales
made in the Village of Woodridge, other than property of a kind which
would properly be included in the inventory of the tax payer 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 Woodridge, 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; also profits from any transaction,
except sales for resale and rentals, within the Village of Woodridge
whatsoever; and also receipts, except as above included and except
as above excluded from taxation, from all transportation wholly within
the Village of Woodridge by omnibuses having a seating capacity of
more than seven persons, except those received from school districts
and from corporations and associations organized and operated exclusively
for religious, charitable or educational purposes, no part of the
net earnings of which inure to the benefit of any private shareholder
or individual, for the operation of school buses solely within the
Village of Woodridge, without any deduction whatsoever on account
of the cost or expense of such transportation. Notwithstanding any
other provision of this article, 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 Woodridge and, in the case of a utility engaged
in selling telegraphy or telegraph service, only receipts for transactions
wholly consummated within the Village of Woodridge.
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, telephone or telegraphy
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator, telephone or telegraph
service in the Village of Woodridge, 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; and also receipts from all transportation solely
within the Village of Woodridge by omnibuses having a seating capacity
of more than seven persons, except those received for school districts
and from any corporations and associations organized and operated
exclusively for religious, charitable or educational purposes, no
part of the net earnings of which inure to the benefit of any private
shareholder or individual, for the operation of school buses solely
within the Village of Woodridge, without any deduction whatsoever
on account of the cost or expense of such transportation.
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, 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, public districts
and corporations and associations organized and operated exclusively
for religious, charitable or educational purposes, no part of the
net earnings of which inure to the benefit of any private shareholder
or individual.
Includes every person subject to the supervision of the New
York State Department of Public Service, except omnibus corporations
subject to the supervision of the New York State Department of Public
Service under Article 3-A of the Public Service Law,[1] excepting also motor carriers or brokers subject to such
supervision under Article 3-B of the Public Service Law,[2] and excepting also persons engaged in the business of
operating or leasing sleeping and parlor railroad cars or of 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, engaged in the business of operating
one or more omnibuses having a seating capacity of more than seven
passengers and every person, whether or not such person is subject
to such supervision, who sells gas, electricity, steam, water, refrigeration,
telephone or telegraphy delivered through mains, pipes or wires or
furnishes gas, electric, 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 whether use is made of the public streets.
Notwithstanding any other provision of this article, any utility
engaged in the business of operating one or more omnibuses having
a seating capacity of more than seven passengers, in computing its
gross income or gross operating income, as the case may be, for the
period covered by each quarterly return required under this article,
may exclude from receipts from all omnibus transportation otherwise
includable in such return the amount of $125,000.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the chief fiscal officer
of the Village, namely the Mayor of the Village of Woodridge, may
require, and such records shall be preserved for a period of three
years, except that the chief fiscal officer may consent to their destruction
within that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file, on or before
September 25, December 25, March 25 and June 25, a return for the
three calendar months preceding each such return date, including any
period for which the tax imposed hereby or by any amendment hereof
is effective, each of which returns shall state the gross income or
gross operating income, as herein defined, for the period covered
by each such return. The return shall be filed with the chief fiscal
officer of the Village of Woodridge on a form to be furnished by him
for such purpose and shall contain such other data, information or
matter as the chief fiscal officer may require to be included therein.
Notwithstanding the foregoing provisions of this section, any utility
whose gross income or average gross operating income, as the case
may be, for the aforesaid three-month period is less than $1,500 may
file a return annually on June 25 for the 12 preceding calendar months,
and the chief fiscal officer may require any utility to file an annual
return which shall contain any data specified by him, regardless of
whether the utility is subject to tax under this section. Every return
shall have annexed thereto a certification by the head of the utility
making the return or of the owner or 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 chief fiscal officer a tax imposed by
this section for the period covered by such return. Such tax shall
be due and payable at the time of the 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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the chief fiscal officer of the Village of Woodridge
and if a corrected or sufficient return is not filed within 20 days
after the same is required by notice from the chief fiscal officer
or if no return is made for any period, the chief fiscal officer shall
determine the amount of tax 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. The chief fiscal officer shall give
notice of such determination to the person liable for such tax. Such
determination shall finally and irrevocably fix such tax, and the
person against whom it is assessed shall be bound thereby, unless
the same shall be reviewed for error, illegality or unconstitutionality
or for any other reason whatsoever as herein provided. 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
the notice of such final determination; provided, however, that any
such proceeding under said Article 78 shall not be instituted unless
the amount of any tax sought to be reviewed, with such interest and
penalties thereon as may be provided for by this article, 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 proceeding is dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
prosecution of such proceeding.
Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and an application for the
refund thereof is duly made to the proper fiscal officer or officers
and where such officer or officers 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 commenced 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
proper fiscal officer or officers, in such amount and with such sureties
as a Justice of the Supreme Court shall approve, to the effect that,
if such proceeding is 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 person for whom it
is intended in a postpaid envelope addressed to such person at the
address given by him in the last return filed by him 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 persons 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 or 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, excepting
the first month, after such return was required to be filed or such
tax became due; but the chief fiscal officer, 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
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 cost of such utility.
The remedy provided by this article for review of a decision
of the chief fiscal officer shall be the exclusive remedy available
to any taxpayer to judicially determine the liability of such taxpayer
for taxes under this article.
The revenues resulting from the imposition of the tax imposed
by this article shall be paid over by the chief fiscal officer to
the Treasurer of the Village and shall be credited to and deposited
in the general fund of the Village of Woodridge.
This article is intended to impose the full extent of the tax
permitted by § 5-530 of the Village Law and shall be so
interpreted. It is further the intention that this article shall impose
all of the tax permitted by § 186-a of the Tax Law of the
State of New York in effect on January 1, 1959, except that the rate
thereof shall not exceed 1% of the gross income or of gross operating
income, as the case may be. It is further the intention of this article
that all of the provisions of § 186-a of the Tax Law, so
far as the same are or can be applicable, and such limitations as
set forth in § 5-530 of the Village Law and such modifications
as may be necessary in order to adapt such taxes authorized by § 186-a
of the Tax Law to local conditions shall apply to the taxes authorized
by § 5-530 of the Village Law and imposed by this article,
and this article shall be so interpreted. In case of any conflict
between this article and § 5-530 of the Village Law and
§ 186-a of the Tax Law, said state laws shall govern and
be determinative, except to the extent as the same are necessarily
adapted to the local conditions of the Village of Woodridge.
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 the filing of
a return, provided that, where no return has been filed as provided
by this article, the tax may be assessed at any time.
