For the purposes of this article, the terms
used herein are defined as follows:
GROSS INCOME
A.
In the case of a utility engaged in selling
telephony or telephone service, only those receipts from any local
exchange service wholly consummated within the Incorporated Village
of Sea Cliff.
B.
In the case of a utility engaged in selling
telegraphy or telegraph service, only those receipts from transactions
wholly consummated within the Village of Sea Cliff.
C.
In the case of any utility other than described in Subsections
A and
B above, includes:
(1)
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 expense whatsoever.
(2)
Profits from the sale of securities.
(3)
Profits from the sale of real property growing
out of the ownership or use of or interest in such property.
(4)
Profits from the sale of personal property,
other than property of a kind which would properly be included in
the inventory of a taxpayer if on hand at the close of the period
for which a return is made.
(5)
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.
(6)
Profits from any transaction, except sales for
resale and rentals, within the Village whatsoever.
GROSS OPERATING INCOME
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, telephone or telegraphy,
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator, telephone, 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 materials used, labor or services or other
costs, interest or discount paid or any other expense whatsoever.
PERSON
A natural person; corporation; company; association; joint-stock
association; copartnership; estate; assignee of rents; person acting
in a fiduciary capacity; and any person, assignee, lessee, trustee
or receiver appointed by any court or by any other authority or any
other entity, except the State of New York, its political and civil
subdivisions, municipalities and their subdivisions and public districts.
UTILITY
A.
Every person subject to the supervision of the
New York State Department of Public Service, except:
(1)
Persons engaged in the business of operating
or leasing sleeping and parlor railroad cars.
(2)
Persons engaged in the business of operating
or leasing railroads other than street surface, rapid transit, subway
and elevated railroads.
(3)
Omnibus corporations subject to supervision
under the Transportation Law.
B.
Every person who sells gas, electricity, steam,
water, refrigeration, telephony or telegraphy delivered through mains,
pipes or wires, whether or not such person is subject to the State
Department of Public Service.
C.
Every person who 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 regardless
of whether use is made of the public streets.
Pursuant to the authority granted by the Village
Law of the State of New York, there is hereby imposed a tax equal to 1% of the gross
income of every utility doing business in the Incorporated Village
of Sea Cliff which is subject to the supervision of the State Department
of Public Service, except motor carriers or brokers subject to such
supervision under the Transportation Law, for each and every twelve-month period in which it has
a gross income in excess of $500; and a tax equal to 1% of the gross
operating income of every other utility doing business in the Village
for each such twelve-month period in which it has a gross operating
income in excess of $500.
This article and the tax imposed thereby shall:
A. Apply only within the territorial limits of the Incorporated
Village of Sea Cliff.
B. Not apply and the tax shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of the Village of Sea Cliff, notwithstanding that some act
be necessarily performed with respect to such transaction within such
limits.
C. Be in addition to any and all other taxes and fees
imposed by any other provisions of law.
D. Apply to all subject income received on and after
the effective date of this chapter.
Every utility subject to tax under this article
shall keep records of its business in such form and content as the
Village Treasurer may require. Such records shall be preserved for
a period of three years, unless the Village Treasurer consents to
their destruction within a shorter period of time or requires that
they be kept for a longer period.
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 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 June 25, September 25,
December 25, and March 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 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 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 Incorporated Village of Sea Cliff 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 a certification of the head of the
utility making the same, or of the owner or copartner thereof, or
a principal corporate officer 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 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 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,
of 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 the laws 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 Treasurer and an undertaking filed with him, in such
amount and with such sureties as a Justice of the New York State 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. At the option
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.
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 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 chapter, 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 giving notice shall continence 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, except the first month, after such return was required to
be filed or such tax became due; 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 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 Treasurer or a 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 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 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 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 an order to review such determination under
said Article 78, 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 the Tax Law is made a lien.
In the administration of this article, the Village
Treasurer shall have 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 a 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 Incorporated Village
of Sea Cliff, 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 Incorporated Village
of Sea Cliff 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 any 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 representatives of the Incorporated
Village of Sea Cliff 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 disclosure provisions
shall be punishable by a fine not exceeding $1,000 or by imprisonment
not exceeding one year, or both, and if the offender is an officer,
agent, clerk or employee of the Incorporated Village of Sea Cliff,
he shall be dismissed from office and shall be incapable of holding
any office or employment in the Incorporated Village of Sea Cliff
for a period of five years thereafter.
C. 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 that such city or other
Village grants similar privileges to the Incorporated Village of Sea
Cliff, and provided that such information is to be used for tax purposes
only. 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 and shall be credited to and deposited in the general fund
of the Village.