[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.
A.
Notwithstanding
any other provision of this chapter, or of any other law:
(1)
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;
(2)
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
(3)
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.
B.
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.
C.
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.
A.
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.
B.
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.
