[Derived from Ch. 25 of the 1978 Code]
[Amended 10-22-2014 by L.L. No. 13-2014]
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 the first day of May 1970 is hereby imposed
upon every utility doing business in the Village of New Paltz, New
York, which is subject to the supervision of the State Department
of Public Service, which has a gross income for 12 months ending May
1 in excess of that set annually by resolution of the Board of Trustees
except motor carriers or brokers subject to supervision under Article
3-B of the Public Service Law,[1] and a tax equal to 1% of its gross operating income from
and after the first day of May 1970 is hereby imposed upon every other
utility doing business in the Village of New Paltz, New York, which
has a gross operating income for 12 months ending May 1, 1970, in
excess of that which is set annually by resolution of the Board of
Trustees, which taxes shall have application only within the territorial
limits of the Village of New Paltz 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 New
Paltz notwithstanding that some acts be necessarily performed with
respect to such transaction within such limits.
[1]
Editor's Note: Article 3-B was repealed by L.1970, c. 267,
§ 5, eff. March 1, 1971.
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 the 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 New Paltz, New York, 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
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
the 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 New Paltz, New York, other than
such as are received from a corporation a majority of whose voting
stock is owned by a 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 New Paltz, New York, 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 New Paltz, New York, and in the case of a utility engaged
in selling telegraphy or telegraph service, only receipts from transactions
wholly consummated within the Village of New Paltz, New York.
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 New Paltz, New York, 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 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, furnishes gas, electric, steam, water, refrigeration,
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
Treasurer may require, or as the Village Board may require, and such
records shall be preserved for a period of three years, except that
the Village Treasurer or the Village Board 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 25th day of March, a return for the
12 calendar months preceding February 28 or any portion thereof for
which the tax imposed hereby is effective. Every return shall state
the gross income or gross operating income for the period covered
thereby. Returns shall be filed with the Village Treasurer on a form
to be furnished by him for such purposes and shall contain such other
data, information or matter as he may require to be included therein.
The Village Treasurer, in order to insure payment of the tax imposed,
may require at any time a further or supplemental 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 be conducted by a corporation, to
the effect that the statements contained therein are true.
At the time of the filing of a return as required
by this article, each utility shall pay to the Village 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.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Village 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 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 Treasurer for a hearing, or unless the Village Treasurer,
on his own motion shall reduce the same. After such hearing, the Village
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 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
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 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 opinion of the applicant,
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. Except in the case
of wilfully 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
persons 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, but the Village 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 article.
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 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 so 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 of 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 monies 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 Treasurer may receive additional evidence
with respect thereto. After making the determination, the Village
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 of the Civil Practice Law and Rules of the State of
New York, subject to the provisions 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 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 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 is made by a lien.
In the administration of this article, the Village
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.
[Amended 10-22-2014 by L.L. No. 13-2014]
Except in accordance with proper judicial order or as otherwise
provided by law, it shall be unlawful for the Village Treasurer, or
any agent, clerk or employee of the Village of New Paltz, New York,
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 New Paltz, New York, 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 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 Treasurer may assist
in the collection of such delinquent taxes; or the inspection by the
Village Attorney or other legal representative of the Village of New
Paltz, New York, 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.
Any offense against the foregoing secrecy provisions shall be punishable
by a fine as set annually by resolution of the Board of Trustees or
by imprisonment not exceeding one year, or both, and if the offender
be an officer, agent, clerk or employee of the Village of New Paltz,
New York, he shall be dismissed from office and shall be incapable
of holding any office or employment for the Village of New Paltz,
New York, for a period of five years thereafter. Notwithstanding any
provisions of this article, the Village 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 New Paltz, New York, and provided such information is to
be used for tax purposes only, and the Village Treasurer shall, upon
request, furnish the State Tax Commission with any information contained
in such returns.
All taxes and penalties received by the Village
Treasurer under this article shall be paid into the treasury of the
Village of New Paltz, New York and shall be credited to and deposited
in the general fund of the Village.
