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Village of Elmsford, NY
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2024-04-08
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Part II: General Legislation
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Chapter 300 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Appearance Tickets
Ch 8
Architectural Review
Ch 11
(Reserved)
Ch 14
Commissioner of Police
Ch 15
Conservation Advisory Council
Ch 16
Constables
Ch 20
Defense and Indemnification
Ch 24
Elections
Ch 28
Ethics, Code of
Ch 32
Fire Department
Ch 46
Newspaper, Official
Ch 51
Pensions
Ch 53
Personnel Policies
Ch 56
Planning Commission
Ch 59
Procurement Policy
Ch 64
Records
Ch 67
Salaries and Compensation
Ch 72
Traffic Violations Bureau
Ch 73
Village Administrator
Ch 74
Village Clerk
Ch 75
Village Treasurer
Part II: General Legislation
Ch 81
Adult Entertainment Uses
Ch 83
Alarms
Ch 84
Alcoholic Beverages
Ch 86
Amusement Devices
Ch 89
Animals
Ch 92
Antennas
Ch 98
Bingo
Ch 101
Blasting
Ch 105
Brush, Grass, Rubbish and Weeds
Ch 109
Building Construction and Fire Prevention
Ch 113
Buildings and Structures, Moving of
Ch 117
Buildings and Structures, Unsafe
Ch 119
Cannabis
Ch 121
Buildings, Numbering of
Ch 129
Christmas Greens
Ch 131
Community Choice Aggregation (Energy) Program
Ch 135
Dancing and Dining Establishments
Ch 142
Dumpsters
Ch 146
Electrical Standards
Ch 151
Excavations
Ch 154
Exhibitions and Shows
Ch 157
Explosives
Ch 162
Fees and Charges
Ch 167
Fires, Conduct at
Ch 171
Fire Zones and Lanes
Ch 175
Flood Damage Prevention
Ch 179
Freshwater Wetlands
Ch 182
Fuel Tanks
Ch 186
Games of Chance
Ch 189
Gasoline Service Stations, Vehicle Repair Shops and Filling Stations
Ch 195
Group Homes
Ch 198
Handbills and Posters
Ch 201
Hotels and Motels
Ch 206
Hunting
Ch 213
Laundry and Dry-Cleaning Establishments
Ch 218
Littering
Ch 228
Noise
Ch 234
(Reserved)
Ch 237
Parking Lots
Ch 239
Parking Meters
Ch 244
Peace and Good Order
Ch 248
Peddling and Soliciting
Ch 252
Plumbing
Ch 254
Property Maintenance
Ch 257
Public Property, Use of
Ch 265
Rental Housing Units
Ch 269
Sidewalk Cafes
Ch 273
Signs
Ch 280
Solid Waste
Ch 282
Sprinkler Systems
Ch 286
Stop-Work Orders
Ch 288
Stormwater Management
Ch 291
Streets and Sidewalks
Ch 293
Subdivision of Land
Ch 295
Swimming Pools
Ch 300
Taxation
Ch 300 Art 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.
Ch 300 Art 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.
Ch 300 Art 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.
Ch 300 Art 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.
Ch 300 Art 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.
Ch 304
Taxicabs
Ch 309
Towing
Ch 316
Vehicles and Traffic
Ch 321
Vehicles, Storage of
Ch 328
Water
Ch 335
Zoning
Appendix
Ch A338
(Reserved)
Disposition List
Ch DL
Disposition List
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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
chevron_right
§ 300-1
Tax on furnishing of utility services.
chevron_right
§ 300-2
Definitions.
chevron_right
§ 300-3
Utilities to keep records.
chevron_right
§ 300-4
Utilities to file returns.
chevron_right
§ 300-5
Tax payable with return.
chevron_right
§ 300-6
Failure to submit acceptable return.
chevron_right
§ 300-7
Giving of notice.
chevron_right
§ 300-8
Penalties for nonpayment or failure to file.
chevron_right
§ 300-9
Refunds.
chevron_right
§ 300-10
Tax to be part of operating costs.
chevron_right
§ 300-11
Action to enforce payment.
chevron_right
§ 300-12
Village Treasurer to make rules.
chevron_right
§ 300-13
Secrecy provisions.
chevron_right
§ 300-14
Disposition of moneys.
chevron_right
Article II
Termination of Assessing Unit Status
chevron_right
§ 300-15
Legislative intent.
chevron_right
§ 300-16
Termination.
chevron_right
§ 300-17
Position of Assessor.
chevron_right
§ 300-18
Board of Assessment Review.
chevron_right
§ 300-19
Collection of taxes.
chevron_right
§ 300-20
Filing.
chevron_right
§ 300-21
When effective; referendum.
chevron_right
Article III
Applications for Exemptions
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§ 300-22
Legislative finding and intent.
chevron_right
§ 300-23
Exemption.
chevron_right
§ 300-24
Eligibility requirements.
chevron_right
§ 300-25
Application and procedures.
chevron_right
§ 300-26
Exemptions for individuals under specific circumstances.
chevron_right
Article IV
Exemptions for Senior Citizens
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§ 300-27
Exemptions granted.
chevron_right
§ 300-28
Income limitations.
chevron_right
§ 300-29
Conditions for exemption.
chevron_right
§ 300-30
Extension of application filing time.
chevron_right
§ 300-31
Cooperative apartment stockholders.
chevron_right
§ 300-32
Inconsistent laws.
chevron_right
Article V
Hotel/Motel Occupancy Tax
chevron_right
§ 300-33
Definitions.
chevron_right
§ 300-34
Tax imposed.
chevron_right
§ 300-35
Exempt organizations.
chevron_right
§ 300-36
Territorial limits.
chevron_right
§ 300-37
Registration; certificate of authority to collect.
chevron_right
§ 300-38
Administration and collection.
chevron_right
§ 300-39
Records to be kept.
chevron_right
§ 300-40
Filing of returns.
chevron_right
§ 300-41
Determination of tax; reviewability.
chevron_right
§ 300-42
Payment of taxes.
chevron_right
§ 300-43
Disposition of revenues.
chevron_right
§ 300-44
Refunds.
chevron_right
§ 300-45
Reserves.
chevron_right
§ 300-46
Remedies exclusive.
chevron_right
§ 300-47
Penalties and interest.
chevron_right
§ 300-48
Returns to be secret.
chevron_right
§ 300-49
Notices and limitations of time.
chevron_right
§ 300-50
Severability.
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