[Adopted 3-6-2019 by L.L. No. 2-2019]
This article shall be construed in accordance with § 5-530 of the New York State Village Law and § 186-a of the New York State Tax Law.
All terms as used in this article shall have the same meanings as set forth in § 186-a of the New York State Tax Law.
Notwithstanding any other provision of this chapter, or of any other law:
A tax equal to 1% of its gross income is hereby imposed upon every provider of telecommunication services doing business in the Village which is subject to the supervision of the State Department of Public Service which has a gross income for the year ending December 31 in excess of $500;
A tax equal to 1% of that portion of its gross income derived from the transportation, transmission or distribution of gas or electricity by means of conduits, mains, pipes, wires, lines or the like; and of all of its other gross income, is hereby imposed upon every utility which is subject to the supervision of the State Department of Public Service which has a gross income for the year ending December 31 in excess of $500, except motor carriers or brokers subject to such supervision under the public service law; and
A tax equal to 1% of its gross operating income is hereby imposed upon every other utility doing business in the Village which has a gross operating income for the year ending December 31 in excess of $500, which taxes shall be in addition to any and all other taxes and fees imposed by any other provision of law for the same period.
Every utility subject to tax under this section shall keep such records of its business and in such form as the Village Treasurer may require, for a period of three years.
The tax imposed by this section 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.
Every utility subject to tax hereunder shall file, on or before March 15 of each year, a return for the year ended on the preceding December 31, including any period for which the tax imposed hereby or by any amendment hereof is effective; provided, however, that, in lieu of the annual return required by the foregoing provisions, any utility may file quarterly, on or before June 25, September 25, December 25 and March 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 months during which the tax imposed hereby was effective; each of which returns shall state the gross income or gross operating income for the period covered by each such return. Returns shall be filed with the Village Treasurer in such form as the Village Treasurer may require for such purpose and shall contain such other data, information 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 copartner thereof, or of a principal officer of the corporation, if such business be 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 Village of Brewster 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.
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, excepting the first month, after such return was required to be filed or such tax became due. The Village Treasure, 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.