[Adopted 12-1-1968 by L.L. No. 1-1968; amended 4-1-1969 by L.L. No. 1-1969 (Art. 31 of the 2004
Code)]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to the authority granted by Village Law § 5-530,
there is hereby imposed:
A. A tax equal to one percentum of the gross income of every utility
doing business in the Village of Cayuga Heights 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 § 170
et seq. of the Transportation Law.
B. A tax equal to one percentum of the gross operating income of every
other utility doing business in the Village of Cayuga Heights which
has an annual gross operating income in excess of $500.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The terms used in this article shall have the definitions as
set forth in Tax Law § 186-a.
This article and the tax imposed thereby shall:
A. Apply only within the territorial limits of the Village of Cayuga
Heights;
B. Not apply and the tax shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village of
Cayuga Heights notwithstanding that some act be necessarily performed
with respect to such transaction within such limits; and
C. Be in addition to any and all other taxes and fees imposed by any
other provisions of law;
D. Apply to all subject income received on and after July 1, 1968.
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 or regulations or directives, not inconsistent with the 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 registered
mail to all utilities subject to this article which registered as
such with the Village Treasurer. All such rules, regulations and directives
shall be deemed a portion of this article.
A. Time of filing. Every utility subject to a tax hereunder shall file
on or before August 20 a return for the preceding six calendar months
of January through June and shall file on or before February 20 a
return for the preceding six calendar months of July through December,
including any period for which the tax imposed hereby or any amendment
hereof if effective. However, any utility whose average gross income
or gross operating income for the aforesaid six months period is less
than $3,000 may file a return annually on October 1 for the 12 calendar
months preceding each return date, including any period for which
the tax imposed hereby or any amendment hereof is effective. Any utility
whether subject to tax under this article or not may be required by
the Village Treasurer to file an annual return.
B. 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, data 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 a co-partner thereof, or of a principal
corporate officer 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 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The tax imposed by this article shall be charged against and
be paid by the utility and may be added as a separate item to bills
rendered by the utility to customers or others.
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 indices 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 notice 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 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
local law, 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 be 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, within one year from 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 as hereinbefore
provided unless the Village Treasurer, after 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 erroneous
or illegal. 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 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 proceeding be dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent return
with the intent to evade the tax, no assessment or 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 of
a return; provided, however, that where no return has 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:
A. Prescribe the form of all reports and returns required to be made
hereunder;
B. Take testimony and proofs, under oath, with reference to any matter
hereby entrusted to him;
C. Subpoena and require the attendance of witnesses and the production
of books, papers, records and documents.
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 Treasurer 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.
This article shall take effect December 1, 1968.