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City of Ogdensburg, NY
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The Code
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Part III: General Legislation
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Chapter 199 Taxation
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Chapter 199
Taxation
[HISTORY: Adopted by the City Council of the City of Ogdensburg as indicated in article histories. Amendments noted where applicable.]
Article I
Utility Tax
§ 199-1
Legislative authority; tax imposed; applicability.
§ 199-2
Definitions.
§ 199-3
Records to be kept.
§ 199-4
Filing of returns.
§ 199-5
Payment of tax.
§ 199-6
Insufficient or unsatisfactory returns.
§ 199-7
Notices.
§ 199-8
Failure to file.
§ 199-9
Refunds.
§ 199-10
Taxes not to be added to bills.
§ 199-11
Failure to pay tax.
§ 199-12
Rules and regulations.
§ 199-13
Confidential information; exceptions.
§ 199-14
Disposition of taxes and penalties.
Article II
Sales and Compensating Use Tax
§ 199-15
Imposition of general sales and compensating use taxes.
§ 199-16
Taxes in addition to others.
§ 199-17
Administration of taxes.
§ 199-18
Applicability of state law to taxes imposed by this article.
§ 199-19
Deposit and use of revenues.
§ 199-20
Severability.
§ 199-21
Effective date.
§ 199-22
through § 199-29. (Reserved)
Article III
Senior Citizens Tax Exemption
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§ 199-30
Exemption established.
§ 199-31
Restrictions.
§ 199-32
Annual application required.
§ 199-33
Notice to applicants.
§ 199-34
Penalties for offenses.
Article IV
Veterans Tax Exemption
§ 199-35
Legislative intent.
§ 199-36
Exemption increased.
§ 199-37
Conditions.
§ 199-38
Optional exemption.
§ 199-38.1
Cold war veterans exemption.
§ 199-38.2
Transfer of veterans exemption upon sale of property.
Article V
Economic Development Zone Incentives
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§ 199-39
Local incentives extended.
Article VI
Exemption of Residential Capital Improvements from Taxation
§ 199-40
Exemption established.
§ 199-41
Provisions of exemption.
§ 199-42
Conditions.
Article VII
(Reserved)
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§ 199-43
(Reserved)
Article VIII
Exemption of Residential Capital Improvements from Taxation