In view of the fact that these
landlords or submeterers have considered themsleves as subject to
tax, have based their charges to their customers in consideration
of the tax and are in competition with ordinary utilities, this local
law, making it clear that they are required to include in gross operating
income receipts from sales or services similar to those rendered by
ordinary utilities, is made retroactive to the original enactment
of this tax.
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Furthermore, it is believed
that submeterers have common characteristics that distinguish them
from other businesses and justify the conclusion that the method,
character and nature of their business, in this aspect, is substantially
similar to the business of an ordinary utility and requires similar
treatment for purposes of the tax. This conclusion is strongly fortified
by the fact that such landlords and submeterers are in direct competition
with ordinary utilities, and hence should bear similar tax burdens
in order to avoid inequality of treatment.
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Any offense against the foregoing
secrecy provisions shall be punishable by a fine not exceeding $1,000
or by imprisonment not exceeding six months, or both, and if the offender
be an officer, agent, clerk or employee of the city of North Tonawanda
he shall be dismissed from office, and shall be incapable of holding
any office or employment in the city of North Tonawanda for a period
of five years thereafter.
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Notwithstanding any provisions
of this section the city treasurer may exchange with the chief fiscal
officer of any other city in the state of New York information contained
in returns filed under this section, provided such other city grants
similar privileges to the city of North Tonawanda, and provided such
information is to be use for tax purposes only, and the city treasurer
shall, upon request, furnish the state tax commission with any information
contained in such returns.
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