[Adopted 6-2-1976 by L.L.
No. 1-1976; amended in its entirety 12-16-2014 by L.L. No. 4-2014]
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 from and after June 1, 1976, is hereby imposed upon every utility
doing business in the Village of Round Lake which is subject to the
supervision of the State Department of Public Service and which has
a gross income for the 12 months ending May 31 in excess of $500,
except motor carriers or brokers subject to such supervision under
Article 3-b of the Public Services Law; and a tax equal to 1% of its
gross operating income from and after June 1, 1976, is hereby imposed
upon every other utility doing business in the Village of Round Lake
which has a gross operating income for the 12 months ending May 31
in excess of $500. Such taxes shall have application only within the
territorial limits of the Village of Round Lake and shall be in addition
to any and all other taxes and fees imposed by any other provision
of law. Such taxes shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village of
Round Lake, notwithstanding that some act be necessarily performed
with respect to such transaction within such limits.
As used in this article, the following terms shall have the
meanings indicated:
Includes 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 of Round Lake, including cash,
credits and property of any kind or nature (whether or not such sale
is made or such service rendered for profit) without any 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; also profits from
sale of securities; also profits from the sale of real property growing
out of the ownership or use of or interest in such property; also
profit from the sale of personal property (other than property of
a kind which would properly be included in the inventory of the taxpayer
if on hand at the close of the period for which a return is made);
also receipts from interest, dividends and royalties derived from
sources within the Village of Round Lake 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, and also
profits from any transaction (except sales for resale and rentals)
within the Village of Round Lake whatsoever; provided, however, that
the words "gross income" shall include, in the case of a utility engaged
in selling telephony or telephone service, only receipts from local
exchange service wholly consummated within the Village of Round Lake,
and in the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village of Round Lake.
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, refrigerator, telephone or telegraph
service in the Village of Round Lake, including cash, credits and
property of any kind or nature, without any deduction therefrom on
account of the cost of the property sold, the cost of materials used,
labor or services or other costs, interest or discount paid, or any
other expenses whatsoever.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignee of rents, any person
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, municipalities,
political and civil subdivisions of the state or municipality and
public districts.
Includes every person subject to the supervision of the 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, and also includes 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, or furnishes gas, electric, steam, water, refrigerator,
telephone or telegraph service by means of mains, pipes or wires,
regardless of whether such activities are the main business of such
person or are only incidental thereto, or of whether use is made of
the public streets.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the Village Clerk may
require, and such records shall be preserved for a period of six years.
Every utility subject to tax hereunder shall file annually,
on or before the 25th day of June, a return for the 12 calendar months
preceding such return date or any portion thereof for which the tax
imposed hereby is effective; provided, however, that in lieu of the
annual return required by the foregoing provisions any utility may
file quarterly, on or before September 25, December 25, March 25 and
June 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
calendar months during which the tax imposed hereby was effective.
Every return shall state the gross income or gross operating income
for the period covered thereby. Returns shall be filed with the Village
on a form to be furnished by it for such purpose and shall contain
such other data, information or matter as it may require to be included
therein. The Village, 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 it, and it may require any
utility doing business in the Village of Round Lake to file an annual
return, which shall contain any data specified by it, regardless of
whether the utility is subject to tax under this article. 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 be 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 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 or, if a return is not filed when
due, on the last day on which the return is required to be filed.
A.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village, and if a corrected or sufficient
return is not filed within 20 days after the same is required by notice
from it, or if no return is made for any period, the Village shall
determine the amount of tax due from such information as it is able
to obtain and if necessary may estimate the tax on the basis of external
indices or otherwise. The Village 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 90 days after the giving of notice of such
determination, apply to the Village for a hearing or unless the Village
of its own motion shall reduce the same. After such hearing, the Village
shall give notice of its decision to the person liable for the tax.
Such decision may be reviewed by a proceeding under Article 78 of
the Civil Practice Laws and Rules of the State of New York if application
therefor is made within 90 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 and an
undertaking filed with it, in such amount and with such sureties as
a Justice of the Supreme Court shall approve, to the effect that,
if such proceeding be dismissed or the tax confirmed, the applicant
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 and penalties
as a condition precedent to the granting of such order.
B.
Except in the case of a willfully false or fraudulent return with
intent to evade the tax, no assessment of additional tax shall be
made after the expiration of more than three years from the date of
the filing of a return; provided, however, that, where no return has
been filed as required by this article, the tax may be assessed at
any time.
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 under this article
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 receipt
of the 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 1.5% 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, for cause shown, may extend
the time for filing any return and, if satisfied that the delay was
excusable, may remit all or any portion of the penalty fixed by the
foregoing provisions of this section.
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 or the court shall determine that such tax or penalty or any
portion thereof was erroneously or illegally collected, the Village
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.
However, no refund shall be made of a tax or penalty paid pursuant
to a determination of the Village, after a hearing as hereinbefore
provided or of its 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 hereinabove provided shall be deemed an application
for the revision of any tax or penalty complained of, and the Village
may receive additional evidence with respect thereto. After making
this determination, the Village 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 commencement of such a proceeding.
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, bring an action to enforce payment of the same. The proceeds
of any judgment obtained in any such action shall be paid to the Village.
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 shall have
power to make such reasonable rules and regulations, not inconsistent
with law, as may be necessary for the exercise of its powers and the
performance of its 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 its 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 proper judicial order, or as otherwise
provided by law, it shall be unlawful for the Village or any agent,
clerk or employee of the Village of Round Lake 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 Round Lake 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 proceedings
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 nor 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 may assist
in the collection of such delinquent taxes; or the inspection by the
Village Attorney or other legal representatives of the Village of
Round Lake 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.
B.
Any offense against the foregoing secrecy provisions shall be punishable
by a fine not exceeding $1,000 or by imprisonment not exceeding one
year, or both, and if the offender be an officer, agent, clerk or
employee of the Village of Round Lake, he shall be dismissed from
office and shall be incapable of holding any office or employment
in the Village of Round Lake for a period of five years thereafter.
C.
Notwithstanding any provisions of this article, the Village may exchange
with the chief fiscal officer of any city or any other village in
the State of New York information contained in returns filed under
this article, provided that such city or other village grants similar
privileges to the Village of Round Lake, and provided that such information
is to be used for tax purposes only, and the Village shall, upon request,
furnish the State Tax Commission with any information contained in
such returns.
All taxes and penalties received by the Village under 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.
