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Village of Mamaroneck, NY
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2024-05-28
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Part II: General Legislation
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Chapter 304 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Amendments and Publication
Ch 6
Architectural Review, Board of
Ch 7
Arts Council
Ch 8
Assessments, Real Property Tax
Ch 9
Board of Trustees
Ch 11
Checks, Returned
Ch 12
(Reserved)
Ch 20
Environment, Committee for
Ch 21
Ethics, Code of
Ch 23
Fees and Costs
Ch 26
Fire Limits
Ch 32
(Reserved)
Ch 36
Indemnification and Defense
Ch 36A
Internet Usage Policy
Ch 37
(Reserved)
Ch 39
(Reserved)
Ch 41
Meetings
Ch 42
Merit Award Board
Ch 45
Notification of Information Security Breaches
Ch 48
Officers and Employees
Ch 56
Pensions
Ch 58
Planning Board
Ch 60
Police Department
Ch 61
Purchasing
Ch 62
Records Retention
Ch 64
(Reserved)
Ch 68
Salaries and Compensation
Ch 72
Traffic Commission
Ch 73
Traffic Violations Bureau
Ch 76
Village Manager
Ch 78
Village Attorney
Part II: General Legislation
Ch 88
Alarm Devices and Systems
Ch 92
Alcoholic Beverages
Ch 96
Amusements
Ch 100
Antennas
Ch 106
Auctions and Auctioneers
Ch 112
Bicycles and Other Wheeled Devices
Ch 116
Bingo
Ch 120
Blasting
Ch 123
Block Parties and Special Events
Ch 126
(Reserved)
Ch 130
(Reserved)
Ch 132
(Reserved)
Ch 140
Cable Television
Ch 143
Cannabis
Ch 145
Community Choice Aggregation Energy Program
Ch 146
(Reserved)
Ch 150
Dance Halls and Cabarets
Ch 156
Dogs and Other Animals
Ch 160
Drug-Free School Zones
Ch 164
Electrical Standards
Ch 168
Environmental Areas, Critical
Ch 172
Excavations
Ch 176
(Reserved)
Ch 178
Film Permits
Ch 181
Fire Hydrant Accessibility
Ch 182
(Reserved)
Ch 183
Fire Lanes
Ch 186
Flood Damage Prevention
Ch 192
Freshwater Wetlands
Ch 196
Games of Chance
Ch 200
Garbage, Rubbish and Refuse
Ch 206
Handbills
Ch 210
(Reserved)
Ch 218
Historic Preservation
Ch 222
Housing Discrimination
Ch 226
(Reserved)
Ch 234
Laundries and Dry Cleaning
Ch 238
Littering
Ch 240
Management of Coastal Zone, Harbor and Vessels
Ch 242
Mandatory Recycling
Ch 246
Motels
Ch 248
Multiple Dwellings
Ch 250
News Racks
Ch 254
Noise
Ch 260
Parks
Ch 268
Peace and Good Order
Ch 274
Peddling and Soliciting
Ch 278
Plumbing Standards
Ch 279
Public Nuisance Abatement
Ch 280
Property Maintenance
Ch 281
Retail Checkout Bags and Other Required Recyclable Materials
Ch 282
Sewers
Ch 285
Sidewalk Cafes
Ch 286
Signs
Ch 290
Smoking Policy
Ch 294
Stormwater Management and Erosion and Sediment Control
Ch 296
Streets and Sidewalks
Ch 300
Swimming Pools
Ch 304
Taxation
Ch 304 Art I
Tax on Utilities
§ 304-1
Imposition of tax.
§ 304-2
Definitions.
§ 304-3
Records required.
§ 304-4
Filing returns; supplemental returns.
§ 304-5
Payment of tax.
§ 304-6
Insufficient returns; proceedings.
§ 304-7
Mailing of notice.
§ 304-8
Late penalty.
§ 304-9
Refunds.
§ 304-10
Tax included in operating cost.
§ 304-11
Noncompliance; property lien.
§ 304-12
Powers and duties of Treasurer-Clerk.
§ 304-13
Confidentiality of returns.
§ 304-14
Disposition of funds.
Ch 304 Art II
Business Investment Exemption
§ 304-15
Exemption reduction.
Ch 304 Art III
Senior Citizens Exemption
§ 304-16
Exemption granted.
§ 304-17
Extent of exemptions.
§ 304-18
Qualifications for exemption.
§ 304-19
Exemption continued upon death of spouse.
§ 304-20
Application for exemption.
§ 304-21
Notice of provisions required.
§ 304-22
Penalties for offenses.
Ch 304 Art IV
Abatement for Rental Properties Occupied by Certain Senior Citizens and Disabled Persons
§ 304-23
Granting of abatement.
Ch 304 Art V
Collection of Delinquent Property Taxes
§ 304-24
Applicability of statutory provisions.
§ 304-25
Filing.
§ 304-26
When effective.
Ch 304 Art VI
Room Occupancy Tax
§ 304-27
Definitions.
§ 304-28
Tax imposed.
§ 304-29
Exempt organizations.
§ 304-30
Territorial limits.
§ 304-31
License; certificate of authority to collect.
§ 304-32
Administration and collection.
§ 304-33
Records to be kept.
§ 304-34
Filing of returns.
§ 304-35
Determination of tax; reviewability.
§ 304-36
Payment of taxes.
§ 304-37
Disposition of revenues.
§ 304-38
Refunds.
§ 304-39
Reserves.
§ 304-40
Remedies exclusive.
§ 304-41
Penalties and interest.
§ 304-42
Returns to be secret.
§ 304-43
Notices and limitations of time.
§ 304-44
Severability.
Ch 304 Art VII
Volunteer Firefighter and Volunteer Ambulance Worker Exemption
§ 304-45
Purpose.
§ 304-46
Real property tax exemption granted.
Ch 308
Taxicabs
Ch 310
Telecommunications Franchising and Licensing
Ch 312
Tenant Protection
Ch 316
Trapshooting
Ch 318
Trees
Ch 320
Vacant Stores
Ch 322
Vehicles, Abandoned
Ch 326
Vehicles and Traffic
Ch 328
Vehicles, Dimensions and Weights of
Ch 334
Water Conservation
Ch 338
(Reserved)
Ch 342
Zoning
Building and Land Use Legislation
Ch 350
Building Code Administration and Enforcement
Ch 372
Land Use Application Notice Requirements
Appendix
Ch A347
Fees
Ch A348
Subdivision Regulations
Disposition List
Ch DL
Disposition List
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Chapter 304
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Mamaroneck as indicated in article histories. Amendments noted where applicable.]
Article I
Tax on Utilities
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§ 304-1
Imposition of tax.
chevron_right
§ 304-2
Definitions.
chevron_right
§ 304-3
Records required.
chevron_right
§ 304-4
Filing returns; supplemental returns.
chevron_right
§ 304-5
Payment of tax.
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§ 304-6
Insufficient returns; proceedings.
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§ 304-7
Mailing of notice.
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§ 304-8
Late penalty.
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§ 304-9
Refunds.
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§ 304-10
Tax included in operating cost.
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§ 304-11
Noncompliance; property lien.
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§ 304-12
Powers and duties of Treasurer-Clerk.
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§ 304-13
Confidentiality of returns.
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§ 304-14
Disposition of funds.
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Article II
Business Investment Exemption
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§ 304-15
Exemption reduction.
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Article III
Senior Citizens Exemption
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§ 304-16
Exemption granted.
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§ 304-17
Extent of exemptions.
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§ 304-18
Qualifications for exemption.
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§ 304-19
Exemption continued upon death of spouse.
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§ 304-20
Application for exemption.
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§ 304-21
Notice of provisions required.
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§ 304-22
Penalties for offenses.
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Article IV
Abatement for Rental Properties Occupied by Certain Senior Citizens and Disabled Persons
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§ 304-23
Granting of abatement.
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Article V
Collection of Delinquent Property Taxes
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§ 304-24
Applicability of statutory provisions.
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§ 304-25
Filing.
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§ 304-26
When effective.
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Article VI
Room Occupancy Tax
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§ 304-27
Definitions.
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§ 304-28
Tax imposed.
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§ 304-29
Exempt organizations.
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§ 304-30
Territorial limits.
chevron_right
§ 304-31
License; certificate of authority to collect.
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§ 304-32
Administration and collection.
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§ 304-33
Records to be kept.
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§ 304-34
Filing of returns.
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§ 304-35
Determination of tax; reviewability.
chevron_right
§ 304-36
Payment of taxes.
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§ 304-37
Disposition of revenues.
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§ 304-38
Refunds.
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§ 304-39
Reserves.
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§ 304-40
Remedies exclusive.
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§ 304-41
Penalties and interest.
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§ 304-42
Returns to be secret.
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§ 304-43
Notices and limitations of time.
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§ 304-44
Severability.
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Article VII
Volunteer Firefighter and Volunteer Ambulance Worker Exemption
chevron_right
§ 304-45
Purpose.
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§ 304-46
Real property tax exemption granted.
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