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Village of Southampton, NY
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Part II General Legislation
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Chapter 99 Taxation
Chapter 99
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Southampton as indicated in article histories. Amendments noted where applicable.]
Article I
Business Investment Exemption
§ 99-1
Statutory authority.
§ 99-2
Exemption inapplicable in village.
Article II
Utility Tax
§ 99-3
Imposition of tax.
§ 99-4
Definitions.
§ 99-5
Applicability.
§ 99-6
Disposition of revenues.
§ 99-7
Enforcement and collection; promulgation of rules.
§ 99-8
Records to be kept.
§ 99-9
Filing of returns; contents.
§ 99-10
When due and payable.
§ 99-11
Penalties and interest for late payments; remittance.
§ 99-12
Tax as operating cost.
§ 99-13
Failure to file or incorrect returns; hearings.
§ 99-14
Review of final determination; liability for costs.
§ 99-15
Service of notice.
§ 99-16
Refunds.
§ 99-17
Denial of refund; review of proceedings; liability for costs.
§ 99-18
Limitation of additional tax.
§ 99-19
Powers of Village Treasurer.
§ 99-20
Action to enforce payment.
Article III
Senior Citizen Exemption
§ 99-21
Exemption granted.
§ 99-22
School exemptions.
§ 99-23
Reasons for not granting exemption.
§ 99-24
Application for exemption.
§ 99-25
Renewal.
§ 99-26
Penalties for offenses.
Article IV
Collection of Property Taxes
§ 99-27
Authorization; continuation of collection.
§ 99-28
Filing.
§ 99-29
When effective.
Article V
Exemption for Veterans
§ 99-30
Alternative veterans exemption.
§ 99-30.1
Cold War veterans exemption.
Article VI
Exemption for Members of Fire Department and Ambulance Department
§ 99-31
Exemption for real property.
§ 99-32
Effective date; application filing date.
§ 99-32.1
Continuation of exemption for unremarried spouses of deceased members.
Article VII
Exemption for Persons With Disabilities and Limited Income
§ 99-33
Exemption granted.
Article VIII
Village Tax Sales
§ 99-34
Purpose.
§ 99-35
Powers of Village.
§ 99-36
Implementation of powers of Village.
Article IX
Exemption for Properties Improved Pursuant to the Americans with Disabilities Act
§ 99-37
Exemption granted.
§ 99-38
Schedule of exemptions.
§ 99-39
Restrictions.
§ 99-40
Conditions for exemption.
§ 99-41
Approval of application.
§ 99-42
Effective date; application filing date.
Article X
Exemption for Landmarks or Properties within Historic Districts
§ 99-43
Exemption granted.
§ 99-44
Requirements.