[Adopted 2-16-1968 by L.L. No. 1-1968]
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, from on and after March 1, 1968,
there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the Incorporated Village of Quogue (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 3-B of the Public Service Law.
B.
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.
As used in this article, the following terms shall have the
meanings indicated:
In the case of a utility engaged in selling telephony or telephone
service, only receipts from local exchange service wholly consummated
within the Village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village.
Receipts received in or by reason of any sale, conditional or
otherwise (except sales hereinafter referred to with respect to which
it is provided that profits from the sale shall be included in gross
income), made or service rendered for ultimate consumption or use
by the purchaser in the Village, including cash, credits and property
of any kind or nature (whether or not such sale is made or such service
is rendered for profit), without any deductions therefrom on account
of the cost of the property sold, the cost of the materials used,
labor or services or other costs, interest or discount paid or any
other expense whatsoever.
Profits from the sale of securities.
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
Profits from the sale of personal property other than property
of a kind which would be properly included in the inventory of a taxpayer
if on hand at the close of the period for which a return is made.
Receipts from interest, dividends and royalties, derived from
sources within the Village (other than such as are received from a
corporation, a majority of whose voting stock is owned by the taxpaying
utility), without any deduction therefrom for any expenses whatsoever
incurred in connection with the receipt thereof.
Profits from any transaction (except sales for resale and rentals)
within the Village whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchaser
of gas, electricity, steam, water, refrigeration, telephony or telegraphy
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigeration, telephone or telegraph
service in the Village, including cash, credits and property of any
kind or nature, without deduction therefrom on account of the cost
of the property sold, the cost of the materials used, labor or services
or other costs, interest or discount paid or any other expense whatsoever.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees of rents, any persons
acting in a fiduciary capacity, or any other entity, and persons,
their assignees, lessees, trustees or receivers, appointed by any
court whatsoever or by any other means, except the state, municipality,
public districts and corporations and associations organized and operated
exclusively for religious, charitable or educational purposes, no
part of the net earnings of which inures to the benefit of any private
shareholder or individual.
Includes:
Every person subject to the supervision of the New York State
Department of Public Service, except persons engaged in the business
of operating or leasing sleeping and parlor railroad cars or of operating
railroads other than street surface, rapid transit, subway and elevated
railroads.
Every person (whether or not such person is subject to each
supervision) engaged in the business of operating one or more omnibuses
having a seating capacity of more than seven passengers.
Every person (whether or not such person is subject to such
supervision) who sells gas, electricity, steam, water, refrigeration,
telephony or telegraphy, delivered through mains, pipes or wires,
regardless of whether such activities are the main business of such
person or are only incidental thereto or whether use is made of the
public streets.
This article and the tax imposed hereby shall:
A.
Apply only within the territorial limits of the Village.
B.
Not apply to 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.
C.
Be in addition to any and all other taxes.
D.
Apply to all such subject income received on and after March 1, 1968.
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 shall make and be responsible for all collections
hereunder. He 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
his discretion, 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 time 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.
A.
Every utility subject to a tax hereunder shall file on or before
January 25 and July 25 a return for the six calendar months next preceding
each return date, 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 July 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.
B.
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 1968 shall exclude any income prior to March
1, 1968.
Returns shall be filed with the Village Treasurer on forms to
be furnished by him 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 the head 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, excepting 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.
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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Treasurer, he 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. He 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 his own motion, shall reduce or amend the same. After such hearing
he shall give notice of 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 is dismissed
or the tax confirmed, the petitioner will pay all costs 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 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,
in accordance with the provisions of the following section hereof.
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 he has denied
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
is 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:
A.
Prescribe the form of all reports and returns required to be made
hereunder.
B.
Take testimony and proofs, under oath, with reference to any matter
hereby entrusted to him.
C.
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.
