[Adopted 10-28-1968 by L.L. No. 5-1968]
[Amended 3-22-2004 by L.L. No. 1-2004]
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 the first day of January 1969 is hereby
imposed upon every utility doing business in the Village of Skaneateles
which is subject to the supervision of the State Department of Public
Service, which has a gross income for the 12 months ending December
31, 1969, in excess of $500, except motor carriers or brokers, which
tax shall have application only within the territorial limits of the
Village of Skaneateles and shall be in addition to any and all other
taxes and fees imposed by any other provision of law. Such tax shall
not be imposed on any transaction originating or consummated outside
of the territorial limits of the Village of Skaneateles, notwithstanding
that some act is necessarily performed with respect to such transaction
within such limits.
[Amended 3-22-2004 by L.L. No. 1-2004]
The terms used in this article shall be defined
as provided in § 186-a of the Tax Law.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Village
Clerk/Treasurer may require, and such records shall be preserved for
a period of three years, except that the Village Clerk/Treasurer may
consent to their destruction within that period or may require that
they be kept longer.
Every utility subject to tax hereunder shall
file annually, on or before the first day of October, a return for
the 12 calendar months preceding such return date or any portion thereof
for which the tax imposed hereby is effective 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 Clerk/Treasurer on a form
to be furnished by him for such purpose and shall contain such other
data, information or matter as he may require to be included therein.
The Village Clerk/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 him, and he
may require any utility doing business in the Village of Skaneateles
to file an annual return, which shall contain any data specified by
him, 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
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 Clerk/Treasurer
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 Clerk/Treasurer,
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 Clerk/Treasurer shall determine the
amount of tax due from such information as he is able to obtain and,
if necessary, may estimate the tax on the basis of external indices
or otherwise. He 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 Clerk/Treasurer for a hearing or unless the Village
Clerk/Treasurer, of his own motion, shall reduce the same. After such
hearing, the Village Clerk/Treasurer shall give notice of his decision
to the person liable for the tax. Such decision 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 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 Clerk/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
is 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 application, 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.
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 the 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% 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 Clerk/Treasurer,
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 Clerk/Treasurer or the court shall determine
that such tax or penalty or any portion thereof was erroneously or
illegally collected, the Village Clerk/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 Clerk/Treasurer.
However, no refund shall be made of a tax or penalty paid pursuant
to a determination of the Village Clerk/Treasurer, as hereinbefore
provided, unless the Village Clerk/Treasurer, after a hearing as hereinbefore
provided, or on 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
Clerk/Treasurer may receive additional evidence with respect thereto.
After making his determination, the Village Clerk/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 provision 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 Clerk/Treasurer, 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 Clerk/Treasurer. 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 are made
a lien.
In the administration of this article, the Village
Clerk/Treasurer shall have the 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 proper judicial order, or
as otherwise provided by law, it shall be unlawful for the Village
Clerk/Treasurer or any agent, clerk or employee of the Village of
Skaneateles 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 Skaneateles 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 is 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, 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 Clerk/Treasurer
may assist in the collection of such delinquent taxes, or the inspection
by the Village Attorney or other legal representatives of the Village
of Skaneateles 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. Notwithstanding any provisions of this article, the
Village Clerk/Treasurer 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 such city
or other village grants similar privileges to the Village of Skaneateles
and provided such information is to be used for tax purposes only,
and the Village Clerk/Treasurer shall, upon request, furnish the State
Tax Commission with any information contained in such returns.
All taxes and penalties received by the Village
Clerk/Treasurer 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.