City of Oswego, NY Taxation

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City of Oswego, NY chevron_right 2022-05-23 info chevron_right The Code chevron_right Part II: General Legislation chevron_right 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

§ 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.

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