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City of Oswego, NY
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The Code
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Part II General Legislation
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Chapter 224 Taxation
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
§ 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.
Article II
Business Investment Exemption
§ 224-16
Exemption.
§ 224-16.1
When effective.
Article 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.
Article 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.
Article 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.
Article VI
Alternative Veterans Exemption
§ 224-27
Enabling legislation.
§ 224-28
Purpose.
§ 224-29
Requirements.
§ 224-30
Applicability.
§ 224-30.1
When effective.
Article 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.
Article 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.
Article 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.
Article 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.