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Village of Elmsford, NY
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Part II General Legislation
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Chapter 300 Taxation
Chapter 300
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Elmsford as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Board of Assessment Review — See Ch. 11.
Article I
Utility Tax
§ 300-1
Tax on furnishing of utility services.
§ 300-2
Definitions.
§ 300-3
Utilities to keep records.
§ 300-4
Utilities to file returns.
§ 300-5
Tax payable with return.
§ 300-6
Failure to submit acceptable return.
§ 300-7
Giving of notice.
§ 300-8
Penalties for nonpayment or failure to file.
§ 300-9
Refunds.
§ 300-10
Tax to be part of operating costs.
§ 300-11
Action to enforce payment.
§ 300-12
Village Treasurer to make rules.
§ 300-13
Secrecy provisions.
§ 300-14
Disposition of moneys.
Article II
Termination of Assessing Unit Status
§ 300-15
Legislative intent.
§ 300-16
Termination.
§ 300-17
Position of Assessor.
§ 300-18
Board of Assessment Review.
§ 300-19
Collection of taxes.
§ 300-20
Filing.
§ 300-21
When effective; referendum.
Article III
Applications for Exemptions
§ 300-22
Legislative finding and intent.
§ 300-23
Exemption.
§ 300-24
Eligibility requirements.
§ 300-25
Application and procedures.
§ 300-26
Exemptions for individuals under specific circumstances.
Article IV
Exemptions for Senior Citizens
§ 300-27
Exemptions granted.
§ 300-28
Income limitations.
§ 300-29
Conditions for exemption.
§ 300-30
Extension of application filing time.
§ 300-31
Cooperative apartment stockholders.
§ 300-32
Inconsistent laws.
Article V
Hotel/Motel Occupancy Tax
§ 300-33
Definitions.
§ 300-34
Tax imposed.
§ 300-35
Exempt organizations.
§ 300-36
Territorial limits.
§ 300-37
Registration; certificate of authority to collect.
§ 300-38
Administration and collection.
§ 300-39
Records to be kept.
§ 300-40
Filing of returns.
§ 300-41
Determination of tax; reviewability.
§ 300-42
Payment of taxes.
§ 300-43
Disposition of revenues.
§ 300-44
Refunds.
§ 300-45
Reserves.
§ 300-46
Remedies exclusive.
§ 300-47
Penalties and interest.
§ 300-48
Returns to be secret.
§ 300-49
Notices and limitations of time.
§ 300-50
Severability.