City of Mount Vernon, NY
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2024-04-24
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The Code
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Part II, General Legislation
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Chapter 234 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Appearance Tickets
- Ch 10 Architectural Review Board
- Ch 12 Cable Television Advisory Committee
- Ch 13 Mount Vernon Disability Advisory Board
- Ch 14 Civilian Advisory Board for Police Affairs
- Ch 16 Continuity of Government
- Ch 18 Crimestoppers Board
- Ch 24 Ethics
- Ch 28 Highway Safety Committee
- Ch 30 Human Rights Commission
- Ch 38 Map, Official
- Ch 42 Notices of Claim
- Ch 46 Officers and Employees
- Ch 50 Personnel Policies
- Ch 53 Planning Board
- Ch 56 Police and Firemen's Pension Fund
- Ch 57 Procurement Policy
- Ch 58 Public Improvements
- Ch 63 Seal
- Ch 70 Veterans Service Agency
- Ch 72 Videoconferencing
- Ch 75 Youth Bureau
- Part II, General Legislation
- Ch 80 Abatement of Nuisances
- Ch 81 Air Pollution
- Ch 83 Alarm Systems
- Ch 84 Amusements
- Ch 88 Auctions and Auctioneers
- Ch 92 Bicycles
- Ch 95 Bingo
- Ch 98 Boilers and Other Equipment
- Ch 104 Buildings, Numbering of
- Ch 106 Buildings, Unsafe
- Ch 113 Dances and Dance Halls
- Ch 116 Dogs and Other Animals
- Ch 120 Electrical Standards
- Ch 122 Energy
- Ch 126 Fees and Deposits
- Ch 128 Filming
- Ch 131 Fire Prevention
- Ch 135 Fireworks
- Ch 139 Fuel, Sale of
- Ch 139A Games of Chance
- Ch 140 Garbage, Rubbish and Refuse
- Ch 142 Gasoline Sales
- Ch 144 Graffiti
- Ch 145 Handbills and Posters
- Ch 147 Harassment of Police Officers
- Ch 148 Home Improvement Businesses
- Ch 149 Housing Standards
- Ch 153 Hydrants
- Ch 154 Illicit Discharges: Storm Sewer System
- Ch 155 Insurance
- Ch 156 Item Pricing
- Ch 157 Junkyards and Junk Dealers
- Ch 160 (Reserved)
- Ch 162 Liquefied Petroleum Gases
- Ch 164 Memorial Day Observance
- Ch 165 Minibikes
- Ch 167 (Reserved)
- Ch 170 Municipal Fields
- Ch 174 National Anthem
- Ch 178 Noise
- Ch 183 Parking Lots
- Ch 186 Parks and Playgrounds
- Ch 189 Pawnbrokers
- Ch 191 Peace and Good Order
- Ch 194 Peddling and Soliciting
- Ch 197 Property, Abandoned
- Ch 198 Property Registration
- Ch 200 Public Buildings
- Ch 205 Real Estate, City-Owned
- Ch 208 Refrigerators, Abandoned
- Ch 210 Retail and Commercial Establishments
- Ch 211 Rooming Houses
- Ch 215 Sales, Special
- Ch 218 Shooting Ranges
- Ch 219 Shopping Carts
- Ch 221 Signs and Postings
- Ch 224 Social Clubs
- Ch 224A Solar Energy
- Ch 225 Special Police
- Ch 226 Stormwater Management
- Ch 227 Streets and Sidewalks
- Ch 230 Surfacing and Paving Materials
- Ch 234 Taxation
- Ch 234 Art I Sales and Use Tax
- § 234-1 Definitions.
- § 234-2 Imposition of sales tax.
- § 234-3 Transitional provisions.
- § 234-4 Imposition of compensating use tax.
- § 234-5 Computation and payment of tax.
- § 234-6 Exemptions from sales and use taxes.
- § 234-7 Exempt organizations.
- § 234-8 Deliveries outside City; deliveries within City of property sold or serviced elsewhere.
- § 234-9 Motor vehicle sales.
- § 234-10 Territorial limits.
- § 234-11 Property uses exempt from compensating use tax.
- § 234-12 Refunds or credits.
- § 234-13 Administration and collection.
- § 234-14 Disposition of revenues.
- § 234-15 Construction and enforcement.
- § 234-16 Severability.
- § 234-17 Effective date.
- Ch 234 Art II Exemption for Air Pollution Control Devices
- § 234-18 Definitions.
- § 234-19 Exemption granted.
- § 234-20 Certificate of compliance required.
- § 234-21 Applicability.
- § 234-22 Application for exemption required.
- § 234-23 Approval of application.
- § 234-24 Inclusion of exemption on assessment roll.
- § 234-25 When effective.
- Ch 234 Art III Real Property Tax Credits and Exemptions
- § 234-26 Legislative intent.
- § 234-27 Exemptions and credits granted.
- § 234-28 Application for exemption.
- § 234-29 Amount and period of exemption.
- § 234-30 Effective date.
- Ch 234 Art IV Tax Abatement for Rental Property Occupied by Senior Citizens
- § 234-31 Legislative findings and intent.
- § 234-32 Definitions.
- § 234-33 Abatement of taxes.
- § 234-34 Exception; deduction.
- § 234-35 Application for certificate.
- § 234-36 Eligibility date.
- § 234-37 Portion of taxes deducted or remitted.
- § 234-38 Overcharges.
- Ch 234 Art V Tax Foreclosures in Rem
- § 234-39 Authority.
- § 234-40 Acceptance of state law.
- § 234-41 When effective.
- Ch 234 Art VI Deeds Given in Foreclosure Suits
- § 234-42 Deed as presumptive evidence.
- § 234-43 When effective.
- Ch 234 Art VII Real Estate Transfer Tax
- § 234-44 Definitions.
- § 234-45 Imposition of tax.
- § 234-46 Presumptions and burden of proof.
- § 234-47 Payment.
- § 234-48 Returns.
- § 234-49 Exemptions.
- § 234-50 Determination of tax.
- § 234-51 Refunds.
- § 234-52 Remedies exclusive.
- § 234-53 Proceedings to recover tax.
- § 234-54 Powers and duties of Comptroller.
- § 234-55 Administration of oaths; subpoena power.
- § 234-56 Penalties and interest.
- § 234-57 Returns to be secret.
- § 234-58 Notices and limitations of time.
- § 234-59 Construal and enforcement.
- § 234-60 Severability.
- § 234-61 Deposit of revenues.
- § 234-62 Effective date.
- Ch 234 Art VIII Alternative Veterans Tax Exemption
- § 234-63 Exemption granted.
- § 234-64 When effective.
- Ch 237 Taxicabs
- Ch 238 Taxicab Commission
- Ch 239 Telecommunications Franchising and Licensing
- Ch 240 Theaters
- Ch 243 Tow Trucks
- Ch 246 Trailers and Trailer Camps
- Ch 249 Transient Retail Business
- Ch 252 Trees
- Ch 256 Vehicles and Traffic
- Ch 260 Window Cleaning
- Ch 263 Wreckers, Auto
- Ch 267 Zoning
- Ch 268 Independent Counsel
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Council of the City of Mount Vernon
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Exemption for persons 65 years of age or over — See Charter § 246.
