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Village of Dering Harbor, NY chevron_right chevron_right Part II: General Legislation chevron_right Chapter 173 Taxation

Chapter 173 Taxation

[HISTORY: Adopted by the Board of Trustees of the Village of Dering Harbor as indicated in article histories. Amendments noted where applicable.]
Article I Alternative Veterans Exemption
§ 173-1 Purpose.
§ 173-2 Option B.
§ 173-3 When effective.
Article II Gross Receipts Tax on Utilities
§ 173-4 Title.
§ 173-5 Enactment.
§ 173-6 When effective.
§ 173-7 Findings.
§ 173-8 Purpose and intent.
§ 173-9 Tax imposed.
§ 173-10 Definitions.
§ 173-11 Applicability.
§ 173-12 Disposition of revenues.
§ 173-13 Village Treasurer's powers and duties; additional regulations.
§ 173-14 Records to be kept by utility.
§ 173-15 Returns.
§ 173-16 Payment of tax.
§ 173-17 Penalties and interest.
§ 173-18 Tax as operating cost.
§ 173-19 Failure to file; insufficient and incorrect returns.
§ 173-20 Review of final determination of tax payable.
§ 173-21 Notice.
§ 173-22 Refunds.
§ 173-23 Review for refund of incorrect collections.
§ 173-24 Limitations of additional tax.
§ 173-25 Additional powers of Treasurer.
§ 173-26 Enforcement actions.
§ 173-27 through § 17-29. (Reserved)
Article III Termination of Status as Assessing Unit
§ 173-30 Legislative intent.
§ 173-31 Cessation as assessing unit.
§ 173-32 Abolishment of position of Assessor and/or Board of Assessors.
§ 173-33 Abolishment of Board of Assessment Review.
§ 173-34 Assessment of taxes by Town.
§ 173-35 Filing of local law with Town of Shelter Island.
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