[HISTORY: Adopted by the Board of Trustees of the Village of Dering Harbor as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-15-1984 by L.L. No. 4-1984]
The purpose of this article is to reduce the maximum veterans exemption allowable pursuant to § 458-a of the Real Property Tax Law of the State of New York.
Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $6,000 or the product of $6,000 multiplied by the latest state equalization rate for the Village of Dering Harbor.
In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat theatre or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $4,000 or the product of $4,000 multiplied by the latest state equalization rate for the Village of Dering Harbor.
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veterans Administration because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $20,000 multiplied by the latest state equalization rate for the Village of Dering Harbor.
This article shall take effect immediately upon its filing with the Secretary of State.
[Adopted 4-21-2012 by L.L. No. 6-2012]
This article shall be entitled "Local Law No. 6 of 2012 of the Incorporated Village of Dering Harbor, A Local Law Adopting a Gross Receipts Tax for the Village of Dering Harbor."
Pursuant to § 10 of the Home Rule Law and the Village Law of the State of New York, the Incorporated Village of Dering Harbor, County of Suffolk and State of New York, hereby enacts by this local law of 2012, a local law of the Village of Dering Harbor.
This article shall take effect on the filing of the approved local law with the Secretary of State of New York, which shall be within 20 days after its approval by the Board of Trustees of the Incorporated Village of Dering Harbor.
The Board of Trustees of the Village of Dering Harbor determines and finds that it is in the best interests of the Village, its residents, property owners, and of the preservation of property values and good order in the Village of Dering Harbor to create a gross receipts tax on utilities in the Village of Dering Harbor.
The purpose and intent of this article is to create a gross receipts tax for utilities in the Village of Dering Harbor for the benefit and in the interest of the residents, property owners and the property values and good order of Dering Harbor.
Pursuant to the authority granted by § 5-530 of the New York State Village Law from on and after July 1, 2012, there is hereby imposed:
A tax equal to 1% of the gross income of every utility doing business in the Incorporated Village of Dering Harbor (hereinafter referred to as "Village") 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 Article 7 of the Transportation Law.
A tax equal to 1% of the gross operating income of every other utility doing business in said Village 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)]
Words and phrases used in this article, unless otherwise noted, shall have the same meanings as ascribed to them in § 186-a of the Tax Law.
This article and the tax imposed thereby shall:
Apply only within the territorial limits of the Village.
Not apply and the tax shall not be imposed on any transaction originating or consummated outside of the territorial limits of said Village, notwithstanding that some act is necessarily performed with respect to such transaction within such limits.
Be in addition to any and all other taxes.
Apply to all such subject income received on and after July 1, 2012.
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 the Village Treasurer shall make and be responsible for all collections hereunder. The Village Treasurer shall also have the power and authority to make any rules, regulations and directives, not inconsistent with law and subject to the approval of the Board of Trustees of said Village, which, in the discretion of the Village Treasurer, are reasonably necessary to facilitate the administration of this article and the collection of the taxes imposed hereby. Copies of all such rules, regulations and directives as may from to time be promulgated shall be sent by registered mail to all utilities by the aforesaid Village Treasurer, subject to this article, which register as such with the Village Treasurer. All such rules, regulations and directives shall be deemed a part of this article.
Every utility subject to tax under this article shall keep such records of its business and in such form as the Village Treasurer may require, and such records shall be preserved for a period of three years unless the Village Treasurer directs otherwise.
Time of filing. In each year hereafter, every utility subject to a tax hereunder shall file on or before February 25 a return for the preceding six calendar months of July through December and on August 25 a return for the preceding six calendar months of January through June, each return, including any period for which the tax imposed hereby or any amendment hereof is effective. However, any utility whose gross income or gross operating income for the aforesaid six-month period is less than $3,000 may file a return annually on August 25 for the 12 calendar months next 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. Returns filed for periods in 1969 shall exclude any income prior to July 1, 1969.
Contents. Returns shall be filed with the Village Treasurer on a form to be furnished by the Village Treasurer 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 an officer 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 Treasurer the tax imposed hereby for the period covered by such return. Such tax shall be due and payable at the time of 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 failing 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, except 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, subject to the approval of the Board of Trustees, 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, the Village Treasurer 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 available information and, if necessary, may estimate the tax due on the basis of external indexes or otherwise. The Village Treasurer shall thereupon give notification 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, on the Village Treasurer's own motion, shall reduce or amend the same. After such hearing, the Village Treasurer shall give notice of the Village Treasurer's 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 the tax sought to be reviewed, with such interest and penalties thereon as may be provided by local law, resolution or ordinance, 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 cost and charges which may accrue in the prosecution of such proceedings.
Any notice authorized or required under this article may be given by mailing the same to the intended utility in a postpaid envelope addressed to such utility at the address given in the last return filed by it under this article or, if no return has been previously filed, then to such address as may be obtainable elsewhere. The mailing of such notice shall be presumptive evidence of the receipt of the same by the utility to which it is 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 the 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 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 a hearing as hereinbefore provided or on his own motion, shall have reduced or amended 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.
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 the Village Treasurer has defined 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 ensure payment of the tax imposed hereby, he shall have the power, subject to the approval of the Board of Trustees, to:
Prescribe the form of all reports and returns required to be made hereunder.
Take testimony and proofs, under oath, with reference to any matter hereby entrusted to the Village Treasurer.
Subpoena and require the attendance of witnesses and the production of all relevant books, papers, records and documents.
Whenever any person fails to pay any tax or penalty imposed by this article, the Village Attorney shall, upon the request of the Village Treasurer and with the approval of the Board of Trustees, bring an action to enforce payment of said tax. 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 manner and to the same extent that the tax and penalty imposed by § 186-a of the Tax Law of the State of New York is made a lien.