[HISTORY: Adopted by the Board of Trustees of the Village
of Oakfield as indicated in article histories. Amendments noted where
applicable.]
[Adopted 1-15-1985 by L.L. No. 1-1985; amended in its entirety 5-21-2001 by L.L. No. 2-2001]
The intent of the Board of Trustees of the Village of Oakfield
is to implement the provisions of Chapter 326 of the Laws of 2000;
§ 458-a of the Real Property Tax Law is amended by adding
a new Subdivision 7 to read as follows:
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(a)
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As used in this subdivision, "Gold Star Parent" shall mean the
parent of a child who died in the line of duty while serving in the
United States Armed Forces during a period of war.
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(b)
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A county, city, town or village may adopt a local law to include
a Gold Star Parent within the definition of "qualified owner," as
provided in Real Property Tax Law § 458-a, Subdivision 1(c),
and to include property owned by a Gold Star Parent within the definition
of "qualifying residential real property" as provided in Real Property
Tax Law § 458-a, Subdivision 1(d), providing that such property
shall be the primary residence of the Gold Star Parent.
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Pursuant to the provisions of Subdivision 2(d) of Real Property
Tax Law § 458-a, the Village of Oakfield, Genesee County,
New York, hereby provides that the maximum exemptions allowed in Subdivision
2(a), (b) and (c) of said § 458-a shall be $15,000, $10,000,
$50,000, respectively.
[Adopted 10-26-1987 by L.L. No. 4-1987]
Pursuant to the authority granted by Article 5, § 5-530,
of the Village Law of the State of New York, from, on and after January
1, 1988, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the Incorporated Village of Oakfield 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.
B.
A tax equal to 1% of the gross operating income of every other utility
doing business in the Incorporated Village of Oakfield which has an
annual gross operating income in excess of $500.
A.
Except where specifically defined herein, all words in this article
shall carry their customary meanings. Words which denote the masculine
shall also denote the feminine. Words used in the present tense shall
include the future tense and the plural includes the singular. The
word "shall" is always mandatory.
B.
GROSS INCOME
(1)
(a)
(b)
(2)
(a)
(b)
(c)
(d)
(e)
(f)
GROSS OPERATING INCOME
PERSONS
UTILITY
(1)
(a)
(b)
(c)
(2)
(3)
The following terms are specifically defined. As defined in this
article the following words shall have these meanings:
Includes:
In the case of a utility engaged in selling telephony or telephone
service, only receipts from local exchange service wholly consummated
within the Village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village.
The words "gross income" in the case of any utility, other than described in the above Subsection (1) of this definition, shall include:
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, 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 the materials used,
labor or services or other cost, interest or discount paid, or any
other expense whatsoever.
Profits from the sale of securities.
Profits from sale of real property growing out of the ownership
or use of or interest in such property.
Profits from the sale of personal property (other than property
of a kind which would properly be included in the inventory of a taxpayer
if on hand at the close of the period of which a return is made).
Receipts from interest, dividends and royalties derived from
sources within the Village other than such as 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.
Profits from any transaction (except sales for resale and rentals)
within the Village whatsoever.
Includes receipts received in or by reason on any sale, conditional
or otherwise, made for ultimate consumption or used 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 of the Village, including cash, credits and property of any
kind or nature, without any deduction therefrom on account of the
cost of property sold, the cost of materials used, labor or services
or other costs, interest or discount paid, or any other expense whatsoever.
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 inures to the benefit of any private
shareholder or individual.
Includes:
Every person subject to the supervision of the State Department
of Public Service, except:
Persons engaged in the business of operating on the public highways
of the state one or more omnibuses, having a seated capacity of more
than seven persons.
Persons engaged in the business of operating or leasing sleeping
and parlor railroad cars.
Persons engaged in the business of operating railroads other
than street services, rapid transit, subway and elevated railroads.
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.
Every person who furnishes gas, electricity, 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 of whether use is made of
the public streets.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village of Oakfield.
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
Oakfield, notwithstanding that some act be necessarily performed with
respect to such transaction within such limits.
C.
Be in addition to any and all other taxes and fees imposed by any
other provision of law.
D.
Apply to all subject income received on and after January 1, 1988.
All revenue 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 Clerk-Treasurer shall be the chief enforcement officer
of this article and shall make and be responsible for all collections
hereunder. He/she shall also have the power and authority to make
any rules or regulations or directives, not inconsistent with law,
which, in his direction, 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 register as such
with the Village Clerk-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 July 1 and January 1 a return for the six calendar months
preceding each return date, including any period for which the tax
imposed hereby or any amendment hereof is effective. However, any
utility whose average gross income or gross operating income for the
aforesaid six-month 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 Clerk-Treasurer to
file an annual return.
B.
Contents. Returns shall be filed with the Village Clerk-Treasurer
on a form to be furnished by him/her 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 Clerk-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 copartner
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 Clerk-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 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 Clerk-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 cost of such utility.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Clerk-Treasurer, he/she may require
at any time a further or supplemental return, which shall contain
any data that may be specified by him/her, and, if a corrected or
sufficient return is not filed within 20 days after the same is required
by notice from him/her, or, if no return is made for any period, the
Village Clerk-Treasurer shall determine the amount due from such information
as he/she is able to obtain, and, if necessary, may estimate the tax
on the basis of external indices or otherwise. He/she 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/her for a hearing or unless the
Village Clerk-Treasurer, of his/her own motion, shall reduce the same.
After such hearing, he/she shall give notice of his/her 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, 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 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 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
the section by 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 Clerk-Treasurer or the court shall determine that such tax or penalty, or any portion thereof, was erroneously or illegally collected, the Village Clerk-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 Clerk-Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the Village Clerk-Treasurer as hereinbefore provided unless the Village Clerk-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 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 Clerk-Treasurer may receive additional evidence, with notice thereof to the person interested, and he/she shall be entitled to commence a proceeding to review such determination in accordance with the provisions of § 245-16 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 Clerk-Treasurer, and he/she
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 Clerk-Treasurer in such
amount and with such sureties as a Justice of the Supreme Court shall
approve to the effect that if such proceedings be dismissed or the
tax confirmed, the petitioner will pay all cost and charges which
may accrue in the prosecution of such proceedings.
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 Clerk-Treasurer
and in order to further ensure payment of the tax imposed hereby,
he/she shall have the power to:
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 Clerk-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 Clerk-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.
The invalidity, illegality or unconstitutionality of any clause,
sentence, paragraph, section, subsection or provision, or part of
this article, or any of the rules or regulations adopted pursuant
to this article, shall not affect the validity, legality or constitutionality
of the remainder of the article, but shall be confined in operation
to the clause, sentence, paragraph, section, subsection, provision,
or part of this article or rule or regulation promulgated pursuant
to this article in which the finding of invalidity, illegality, or
unconstitutionality was rendered.
