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City of Oswego, NY
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2022-05-23
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The Code
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Part II: General Legislation
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Chapter 224 Taxation
Charter
Ch C
Charter of the City of Oswego
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Compensation and Benefits
Ch 15
Ethics, Code of
Ch 19
Flags, City
Ch 24
Leasing of Land
Ch 31
Officers and Employees
Ch 40
Planning Board
Ch 44
Reapportionment
Part II: General Legislation
Ch 57
Alarm Systems
Ch 59
Alcoholic Beverages; Synthetic Drugs; Social Hosts
Ch 63
Animals
Ch 67
Auctions and Auctioneers
Ch 72
Bicycles
Ch 80
Bingo and Games of Chance
Ch 83
Buildings, Dangerous
Ch 84
Buildings, Moving of
Ch 85
Buildings, Vacant
Ch 87
Business Improvement Districts
Ch 95
Coastal Erosion Control
Ch 99
Consumer Protection
Ch 104
Dutch Elm Disease
Ch 106
Economic Development Zone
Ch 108
Electrical Standards
Ch 110
Energize NY Benefit Financing Program
Ch 115
Environmental Protection Code
Ch 126
Fire Prevention and Building Construction
Ch 133
Flood Damage Prevention
Ch 143
Harbors
Ch 149
Housing Standards
Ch 153
Junkyards
Ch 165
Noise
Ch 170
Nuisance Abatement
Ch 173
Parks and Recreation
Ch 176
Secondhand Dealers and Collateral Loan Brokers
Ch 180
Peddling and Soliciting
Ch 181
Personal Flotation Devices
Ch 184
Plumbing Standards
Ch 193
Records
Ch 195
Food Vendors
Ch 199
Sewers
Ch 207
Solid Waste
Ch 211
Streets and Sidewalks
Ch 215
Strikebreakers
Ch 224
Taxation
Ch 224 Art I
Sales and Compensating Use Tax
§ 224-1
Definitions.
§ 224-2
Sales tax imposed.
§ 224-3
Transitional provisions.
§ 224-4
Compensating use tax imposed.
§ 224-5
Computing receipts.
§ 224-6
Exemptions from sales and use tax.
§ 224-7
Exempt organizations.
§ 224-8
Transactions not wholly completed within city.
§ 224-9
Sales of motor vehicles.
§ 224-10
Territorial limitations.
§ 224-11
Exemptions from use tax.
§ 224-12
Refunds or credits.
§ 224-13
Administration and collection.
§ 224-14
Disposition of revenues.
§ 224-15
Construction and enforcement.
Ch 224 Art II
Business Investment Exemption
§ 224-16
Exemption.
§ 224-16.1
When effective.
Ch 224 Art III
Senior Citizens Tax Exemption and Water Rate Reduction
§ 224-17
Amendment of certain provisions.
§ 224-18
Partial exemption granted; conditions; penalties.
§ 224-19
Partial exemption from water rents.
Ch 224 Art IV
Veterans Exemption
§ 224-20
Enabling legislation.
§ 224-21
Applicability of statute to city.
§ 224-22
Requirements for exemption.
§ 224-23
Applicability to assessment roll.
Ch 224 Art V
Redemption of Delinquent Property Taxes
§ 224-24
Statutory authority; purpose.
§ 224-25
Redemption period.
§ 224-26
Filing with State Board.
§ 224-26.1
Effective date.
Ch 224 Art VI
Alternative Veterans Exemption
§ 224-27
Enabling legislation.
§ 224-28
Purpose.
§ 224-29
Requirements.
§ 224-30
Applicability.
§ 224-30.1
When effective.
Ch 224 Art VII
Installment Payment of Delinquent Taxes
§ 224-31
Purpose.
§ 224-32
Definitions.
§ 224-33
Applicability; commencement.
§ 224-34
Terms and conditions.
§ 224-35
Interest and penalties.
§ 224-36
Default.
§ 224-37
Eligibility to enter into agreement.
§ 224-38
Notification of potential eligible owners.
§ 224-39
Exceptions to eligibility.
§ 224-40
Effect of agreement on tax lien.
Ch 224 Art VIII
Exemption for Certain Capital Improvements to Residential Buildings
§ 224-41
Purpose.
§ 224-42
Definitions.
§ 224-43
Exemption criteria.
§ 224-44
Duration and amount of exemption.
§ 224-45
Application for and grant of exemption.
§ 224-46
Termination or denial of exemption.
§ 224-47
Qualification for exemption.
§ 224-48
When effective; filing.
Ch 224 Art IX
Cold War Veterans Property Tax Exemption
§ 224-49
Title.
§ 224-50
Findings.
§ 224-51
Definitions.
§ 224-52
Grant of exemption.
§ 224-53
Limitations.
§ 224-54
Severability.
§ 224-55
When effective.
Ch 224 Art X
Partial Tax Exemption for Qualifying Persons with Disabilities
§ 224-56
Purpose and intent.
§ 224-57
Application and partial exemption granted.
§ 224-58
Qualifying income for the partial exemption under RPTL § 459-c.
§ 224-59
Qualifying persons.
§ 224-60
Exemption commencement.
§ 224-61
When effective.
Ch 228
Taxicabs
Ch 232
Theatrical Performances, Shows and Exhibitions
Ch 236
Trailers
Ch 240
Trees
Ch 242
Trespassing and Public Urination and Defecation
Ch 245
Utility Poles
Ch 249
Vacant and Occupied Property Maintenance
Ch 253
Vehicles, Abandoned or Junk
Ch 257
Vehicles and Traffic
Ch 263
Water
Ch 267
Waterfront Revitalization Program
Ch 272
Weights and Measures
Ch 274
Wireless Telecommunications Facilities
Ch 276
Wright's Landing
Ch 280
Zoning
Appendix
Ch A285
Common Council Rules
Ch A286
Television Franchise
Disposition List
Ch DL
Disposition List
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Chapter 224
Taxation
[HISTORY: Adopted by the Common Council of the City of Oswego as indicated in article histories. Amendments noted where applicable.]
Article I
Sales and Compensating Use Tax
chevron_right
§ 224-1
Definitions.
chevron_right
§ 224-2
Sales tax imposed.
chevron_right
§ 224-3
Transitional provisions.
chevron_right
§ 224-4
Compensating use tax imposed.
chevron_right
§ 224-5
Computing receipts.
chevron_right
§ 224-6
Exemptions from sales and use tax.
chevron_right
§ 224-7
Exempt organizations.
chevron_right
§ 224-8
Transactions not wholly completed within city.
chevron_right
§ 224-9
Sales of motor vehicles.
chevron_right
§ 224-10
Territorial limitations.
chevron_right
§ 224-11
Exemptions from use tax.
chevron_right
§ 224-12
Refunds or credits.
chevron_right
§ 224-13
Administration and collection.
chevron_right
§ 224-14
Disposition of revenues.
chevron_right
§ 224-15
Construction and enforcement.
chevron_right
Article II
Business Investment Exemption
chevron_right
§ 224-16
Exemption.
chevron_right
§ 224-16.1
When effective.
chevron_right
Article III
Senior Citizens Tax Exemption and Water Rate Reduction
chevron_right
§ 224-17
Amendment of certain provisions.
chevron_right
§ 224-18
Partial exemption granted; conditions; penalties.
chevron_right
§ 224-19
Partial exemption from water rents.
chevron_right
Article IV
Veterans Exemption
chevron_right
§ 224-20
Enabling legislation.
chevron_right
§ 224-21
Applicability of statute to city.
chevron_right
§ 224-22
Requirements for exemption.
chevron_right
§ 224-23
Applicability to assessment roll.
chevron_right
Article V
Redemption of Delinquent Property Taxes
chevron_right
§ 224-24
Statutory authority; purpose.
chevron_right
§ 224-25
Redemption period.
chevron_right
§ 224-26
Filing with State Board.
chevron_right
§ 224-26.1
Effective date.
chevron_right
Article VI
Alternative Veterans Exemption
chevron_right
§ 224-27
Enabling legislation.
chevron_right
§ 224-28
Purpose.
chevron_right
§ 224-29
Requirements.
chevron_right
§ 224-30
Applicability.
chevron_right
§ 224-30.1
When effective.
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Article VII
Installment Payment of Delinquent Taxes
chevron_right
§ 224-31
Purpose.
chevron_right
§ 224-32
Definitions.
chevron_right
§ 224-33
Applicability; commencement.
chevron_right
§ 224-34
Terms and conditions.
chevron_right
§ 224-35
Interest and penalties.
chevron_right
§ 224-36
Default.
chevron_right
§ 224-37
Eligibility to enter into agreement.
chevron_right
§ 224-38
Notification of potential eligible owners.
chevron_right
§ 224-39
Exceptions to eligibility.
chevron_right
§ 224-40
Effect of agreement on tax lien.
chevron_right
Article VIII
Exemption for Certain Capital Improvements to Residential Buildings
chevron_right
§ 224-41
Purpose.
chevron_right
§ 224-42
Definitions.
chevron_right
§ 224-43
Exemption criteria.
chevron_right
§ 224-44
Duration and amount of exemption.
chevron_right
§ 224-45
Application for and grant of exemption.
chevron_right
§ 224-46
Termination or denial of exemption.
chevron_right
§ 224-47
Qualification for exemption.
chevron_right
§ 224-48
When effective; filing.
chevron_right
Article IX
Cold War Veterans Property Tax Exemption
chevron_right
§ 224-49
Title.
chevron_right
§ 224-50
Findings.
chevron_right
§ 224-51
Definitions.
chevron_right
§ 224-52
Grant of exemption.
chevron_right
§ 224-53
Limitations.
chevron_right
§ 224-54
Severability.
chevron_right
§ 224-55
When effective.
chevron_right
Article X
Partial Tax Exemption for Qualifying Persons with Disabilities
chevron_right
§ 224-56
Purpose and intent.
chevron_right
§ 224-57
Application and partial exemption granted.
chevron_right
§ 224-58
Qualifying income for the partial exemption under RPTL § 459-c.
chevron_right
§ 224-59
Qualifying persons.
chevron_right
§ 224-60
Exemption commencement.
chevron_right
§ 224-61
When effective.
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