[Adopted 5-18-1966 as Local Law of 1966]
[Amended 3-18-1998 by L.L. No. 2-1998]
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, a tax equal to 1% of
its gross income for each and every twelve-month period hereafter
commencing with June 1 in each year in which it has a gross income
in excess of $500 is hereby imposed upon every utility doing business
in the Village of West Haverstraw which is subject to the supervision
of the State Department of Public Service, except motor carriers or
brokers subject to the supervision of the Department of Transportation,
and a tax equal to 1% of its gross operating income is hereby imposed
for each and every such twelve-month period upon every other utility
doing business in the Village of West Haverstraw, which has a gross
operating income for each twelve-month period in excess of $500, which
taxes shall have application only within the territorial limits of
the Village of West Haverstraw and shall be in addition to any and
all other taxes and fees imposed by any other provision of law for
the same period. Such taxes shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the
Village of West Haverstraw, notwithstanding that some act be necessarily
performed with respect to such transaction within such limits.
[Amended 3-18-1998 by L.L. No. 2-1998]
The terms used in this article shall have the
meanings provided in § 186-a, Subdivision 2, of the Tax
Law and § 5-530 of the Village Law.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Village
Treasurer of the Village of West Haverstraw may require, and such
records shall be preserved for a period of three years, except that
the Village Treasurer of the Village of West Haverstraw may consent
to their destruction within that period or may require that they be
kept longer.
Every utility subject to tax hereunder shall
file, on or before each September 25, December 25, March 25 and June
25 hereafter, a return for the three calendar months preceding each
such return date, including any period for which the tax imposed hereby
or by any amendment hereof is 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
on a form to be furnished by him for such purpose and shall contain
such other data, information or matter as the Village Treasurer may
require to be included therein. The Village Treasurer in order to
ensure 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 the Village Treasurer. 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 Village Treasurer of the
Village of West Haverstraw the tax imposed hereby 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.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Village Treasurer,
and if a corrected or sufficient return is not filed within 20 days
after the same is required by notice from the Village Treasurer, or
if no return is made for any reason, the Village Treasurer shall determine
the amount of tax due from the information he is able to obtain and,
if necessary, may estimate the tax on the basis of external indices
or otherwise. The Village Treasurer shall give notice of such determination
to the person liable for such tax. Such determination shall finally
and irrevocably fix such tax unless the person against whom it is
assessed shall, within 30 days after the giving of notice of such
determination, apply to the Village Treasurer for a hearing or unless
the Village Treasurer on his own motion shall reduce the same. After
such hearing, the Village Treasurer shall give notice of his decision
to the person liable for the tax. The decision of the Village Treasurer
may be reviewed by a proceeding under Article 78 of the Civil Practice
Law and Rules of the State of New York, if application therefor is
made within 30 days after the giving of notice of such decision. An
order to review such decision shall not be granted unless the amount
of any tax sought to be reviewed with interest and penalties thereon,
if any, shall be first deposited with the Village Treasurer and an
undertaking filed with him, in such amount and with such sureties
as a Justice of the Supreme Court shall approve to the effect that
if such proceeding (order) be dismissed or the tax confirmed, the
applicant (for the order) will pay all costs and charges which may
accrue in the prosecution of such proceeding, or at the option of
the applicant, such undertaking may be in a sum sufficient to cover
the tax, interest, penalties, costs and charges aforesaid, in which
event the applicant shall not be required to pay such tax, interest
and penalties as a condition precedent to the granting of such order.
Any notice authorized or required under the
provisions of this article may be given by mailing the same to the
person 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 hereunder 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 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 Village Treasurer of the
Village of West Haverstraw, if satisfied that the delay was excusable,
may remit all or any portion of such penalty.
If, within one year from the payment of any
tax or penalty, the payer thereof 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 so 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 of his own motion, shall
have reduced the tax or penalty or it shall have been established
in a proceeding under Article 78 of the Civil Practice Law and Rules
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 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 an order to review such determination under
said Article 78, subject to the provisions 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 Village Treasurer of the Village of West Haverstraw,
bring an action to enforce payment of the same. The proceeds of any
judgment obtained in any such action shall be paid to Village Treasurer
of the Village of West Haverstraw. 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-a of the Tax Law is made a lien.
In the administration of this article, the Village
Treasurer of the Village of West Haverstraw shall have power to make
such reasonable rules and regulations, not inconsistent with law,
as may be necessary for the exercise of his powers and the performance
of his 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 official duty under this article and to subpoena
and require the attendance of witnesses and the production of books,
papers and documents.
A.
Except in accordance with the proper judicial orders
or as otherwise provided by law, it shall be unlawful for the Village
Treasurer of the Village of West Haverstraw or any agent, clerk or
employee of the Village of West Haverstraw to divulge or make known
in any manner the amount of gross income or gross operating income
or any particulars set forth or disclosed in any return under this
article. The officer charged with the custody of such returns shall
not be required to produce any of them or evidence of anything contained
in them in any action or proceeding in any court, except on behalf
of the Village of West Haverstraw in an action or proceeding under
the provisions of this article or on behalf of the State Tax Commission
in an action or proceeding under the provisions of the Tax Law of
the State of New York or on behalf of any party to any action or proceeding
under the provisions of this article when the returns or facts shown
thereby are directly involved in such action or proceeding, in either
of which events the court may require the production of and may admit
in evidence so much of said returns or of the facts shown thereby
as are pertinent to the action or proceeding, and no more. Nothing
herein shall be construed to prohibit the delivery to a person, or
his duly authorized representative, of a copy of any return filed
by him, or to prohibit the publication of statistics so classified
as to prevent the identification of particular returns and the items
thereof or the publication of delinquent lists showing the names of
persons who have failed to pay their taxes at the time and in the
manner provided for by this article, together with any relevant information
which, in the opinion of the Village Treasurer of the Village of West
Haverstraw, may assist in the collection of such delinquent taxes
or the inspection by the Village Attorney or other legal representatives
of the Village of West Haverstraw of the return of any person who
shall bring action to set aside or review the tax based thereon or
against whom an action has been instituted in accordance with the
provisions of this article.[1]
B.
Any offense against the foregoing secrecy provisions
shall be punishable by a fine not exceeding $1,000 or by imprisonment
not exceeding six months, or both, and if the offender is an officer,
agent, clerk or employee of the Village of West Haverstraw, he shall
be dismissed from office and shall be incapable of holding any office
or employment in the Village of West Haverstraw for a period of five
years thereafter.
C.
Notwithstanding any provisions of this article, the
Village Treasurer of the Village of West Haverstraw may exchange with
the chief fiscal officer of any other Village in the State of New
York information contained in returns filed under this law, provided
that such other Village grants similar privileges to the Village of
West Haverstraw, and provided that such information is to be used
for tax purposes only, and the Village Treasurer of the Village of
West Haverstraw shall, upon request, furnish the State Tax Commission
with any information contained in such returns.
All taxes and penalties received by the Village
Treasurer of the Village of West Haverstraw for taxes heretofore or
hereafter imposed under this article shall be credited and deposited
by him in the general fund of the Village.
