Pursuant to the authority granted by § 6—640
of the Village Law of the State of New York, a tax equal to 1% of
its gross income from and after the first day of January, 1968, is
hereby imposed upon every utility doing business in the Village of
Millbrook which is subject to the supervision of the State Department
of Public Services, which has a gross income for the 12 months ending
May 31 in excess of $500 except motor carriers or brokers subject
to such supervision under Article 3B of the Public Service Law, and
a tax equal to 1% of its gross operating income from and after the
first day of January, 1968, is hereby imposed upon every other utility
doing business in the Village of Millbrook which has a gross operating
income for the 12 months ending May 31 in excess of $500, which taxes
shall have application only within the territorial limits of the Village
of Millbrook, and shall be in addition to any and all other taxes
and fees imposed by any other provision of law. Such taxes shall not
be imposed on any transaction originating or consummated outside of
the territorial limits of the Village of Millbrook, notwithstanding
that some act be necessarily performed with respect to such transaction
within such limits.
As used in this chapter, the following terms shall have the
meanings indicated:
GROSS INCOME
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 Millbrook, 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 costs, interest or
discount paid, or any other expense whatsoever; also profits from
the sale of securities, also profits from the sale of real property
growing out of the ownership or use of or interest in such property;
also profit from the sale of personal property (other than property
of a kind which would properly be included in the inventory of the
taxpayer if on hand at the cost of the period for which a return is
made); also receipts from interest, dividends, and royalties, derived
from sources within the Village of Millbrook 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,
and also profits from any transaction (except sales for resale and
rentals) within the Village of Millbrook whatsoever; provided, however,
that 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 Millbrook,
and in the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village of Millbrook.
GROSS OPERATING INCOME
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, telephony 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 Millbrook, 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.
PERSON
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignee 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, and
public districts.
UTILITY
Includes every person subject to the supervision of the State
Department of Public Service, except 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) who sells gas, electricity, steam,
water, refrigeration, telephone or telegraphy, delivered through mains,
pipes, or wires, or furnishes gas, electric, steam, water, refrigerator,
telephone or telegraph service, by means of mains, pipes, or wires,
regardless or 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.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the Clerk of the Village
of Millbrook may require, and such records shall be preserved for
a period of three years, except that the Clerk of the Village may
consent to their destruction within that period or may require that
they be kept longer.
Every utility subject to tax hereunder shall file annually,
on or before the twenty-fifth day of March, a return for the 12 calendar
months preceding such return date or any portion thereof for which
the tax imposed hereby is effective; provided, however, that in lieu
of the annual return required by the foregoing provisions, any utility
may file quarterly, on or before September 25, December 25, March
25, and June 25, a return for the three calendar months preceding
each such return date, and in the case of the first such return, for
all preceding calendar months during which the tax imposed hereby
was effective. Every return shall state the gross income or gross
operating income for the period covered thereby. Returns shall be
filed with the Clerk of the Village of Millbrook on a form to be furnished
by him for such purpose and shall contain such other data, information
or matter as he may require to be included therein. The said Clerk,
in order to insure 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 him/her, and he/she may require any utility
doing business in the Village of Millbrook to file an annual return,
which shall contain any data specified by him/her, regardless of whether
the utility is subject to tax under this article. Every return shall
have annexed thereto an affidavit of the head of the utility making
the same, or of the owner or of a 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 Clerk of the Village of Millbrook the
tax imposed by this article for the period covered by such return.
Such tax shall be due and payable at the time of 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.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the persons 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 person 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 of 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 Clerk of the Village, for cause shown,
may extend the time for filing any return, and if satisfied that the
delay was excusable, may remit all or any portion of the penalty fixed
by the foregoing provisions of this section.
If, within one year from the payment of any tax or penalty,
the payer thereof shall make application for a refund thereof and
the Clerk of the Village or the court shall determine that such tax
or penalty or any portion thereof was erroneously or illegally collected,
the Clerk of the Village 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 Clerk of the Village. However, no refund shall
be made of a tax or penalty paid pursuant to a determination of the
Clerk of the Village as hereinbefore provided unless the Clerk of
the Village, after a hearing as hereinbefore provided, or of his/her
own motion, shall have reduced the tax or penalty or it shall have
been established in the proceeding under Article 78 of the Civil Practice
Act of the State of New York that such determination was erroneous
or illegal. All refunds shall be made out of moneys collected under
this article. 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 Clerk of the Village may receive additional
evidence with respect thereto. After making his/her determination,
the Clerk of the Village shall give notice thereof to the person interested,
and he/she shall be entitled to an order to review such determination
under said Article 78, subject to the provision hereinbefore contained
relating to the granting of such an order.
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 costs of such utility.
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the Village Attorney shall, upon the request of the
Clerk of the Village, bring an action to enforce payment of the same.
The proceeds of any judgment obtained in any such action shall be
paid to the Clerk of the Village. 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 of the Tax Law is made a lien.
In the administration of this article the Clerk of the Village
shall have power to make such reasonable rules and regulations, not
inconsistent with law, as may be necessary for the exercise of his/her
powers and the performance of his/her duties, and to prescribe the
form of blanks, reports and other records relating to the administration
and enforcement of the tax, to take testimony and proofs, under oath,
with reference to any matter within the line of his/her official duty
under this article and to subpoena and require the attendance of witnesses
and the production of books, papers and documents.
All taxes and penalties received by the Clerk of the Village
under 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.
This local law shall take effect immediately.