[Adopted 10-4-1966 by L.L. No. 3-1966
as Ch. 72 of the 1966 Code]
From on and after January 1, 1958, there is
hereby imposed a tax of one per centum on the gross income or gross
operating income of the following:
A. Every utility doing business in the Incorporated Village
of Northport, which is subject to the supervision of the New York
State Department of Public Service and which has a gross income for
the twelve months ending December 31, in excess of $500 except motor
carriers or brokers subject to such supervision under Article 3-B
of the Public Service Law.
B. Every other utility doing business in the Incorporated
Village of Northport, which has a gross operating income for the 12
months ending December 31 in excess of $500.
[Amended 8-17-1999 by L.L. No. 12-1999]
The terms used in this article shall have the
meanings provided in § 186-a, Subdivision 2, of the Tax
Law and § 5-530 of the Village Law.
This article and the tax imposed thereby shall:
A. Apply only within the territorial limits of the Village
of Northport.
B. Not apply and the tax shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of the Village of Northport notwithstanding that some act be
necessarily performed with respect to such transaction within such
limits.
C. Not apply to persons within the territorial limits
of the Village of Northport who may furnish electricity for their
own use and to another utility, but by net-metering furnish less to
the other utility than used by the person.
[Added 8-17-1999 by L.L. No. 12-1999]
D. Be in addition to any and all other taxes.
E. Apply to all subject income received on and after
January 1, 1958.
All revenues resulting from the imposition of
the tax imposed by this article shall be paid into the treasury of
the Village and shall be credited to and deposited in the general
fund of the Village.
The Village Treasurer shall be the chief enforcement
officer of this article and shall make and be responsible for all
collections hereunder. He shall also have the power and authority
to make any rules or regulations or directives, not inconsistent with
law, which, in his discretion, are reasonably necessary to facilitate
the administration of this article and the collection of the taxes
imposed hereby. Copies of all such rules and regulations and directives,
as may from time to time be promulgated, shall be sent by registered
mail to all utilities subject to this article which register as such
with the Village Treasurer. All such rules, regulations and directives
shall be deemed a portion of this article.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Village
Treasurer may require, and such records shall be preserved for a period
of three years unless the Village Treasurer directs otherwise.
A. Time of filing. Every utility subject to a tax hereunder
shall file on or before January 25 and July 25 a return for the six
calendar months preceding each return date including any period for
which the tax imposed hereby or any amendment hereof is effective.
However, any utility whose average gross income or gross operating
income for the aforesaid six-month period is less than $3,000 may
file a return annually on July 25 for the 12 calendar months preceding
each return date including any period for which the tax imposed hereby
as any amendment hereof is effective. Any utility whether
subject to tax under this article or not may be required by the Village
Treasurer to file an annual return.
B. Contents. Returns shall be filed with the Village
Treasurer on a form to be furnished by him for such purpose and shall
show thereon the gross income or gross operating income for the period
covered by the return and such other information, data or matter as
the Village Treasurer may require to be included therein. Every return
shall have annexed thereto a certification by the head of the utility
making the same or of the owner or of a copartner thereof, or of a
principal corporate officer to the effect that the statements contained
therein are true.
At the time of filing a return as required by
this article, each utility shall pay to the Village Treasurer the
tax imposed hereby for the period covered by such return. Such tax
shall be due and payable at the time of the filing of the return or,
if a return is not filed when due, on the last day on which the return
is required to be filed.
Any utility failing to file a return or a corrected
return, or to pay any tax or any portion thereof within the time required
by this article, shall be subject to a penalty of 5% of the amount
of tax due, plus 1% of such tax for each month of delay or fraction
thereof, excepting the first month, after such return was required
to be filed or such tax became due, but the Village Treasurer, if
satisfied that the delay was excusable, may remit all or any portion
of such penalty.
The tax imposed by this article shall be charged
against and be paid by the utility and shall not be added as a separate
item to bills rendered by the utility to customers or others but shall
constitute a part of the operating costs of such utility.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Village Treasurer,
he may require at any time a further or supplemental return, which
shall contain any data that may be specified by him, and if a corrected
or sufficient return is not filed within 20 days after the same is
required by notice from him, or, if no return is made for any period,
the Village Treasurer shall determine the amount due from such information
as he is able to obtain, and, if necessary, may estimate the tax on
the basis of external indices or otherwise. He shall give notification
of such determination to the utility liable for such tax. Such determination
shall finally and irrevocable fix such tax, unless the utility against
which it is assessed shall, within one year after the giving of notice
of such determination, apply to him for a hearing or unless the Village
Treasurer, of his own motion, shall reduce the same. After such hearing
he shall give notice of his decision to the utility liable for such
tax.
Any final determination of the amount of any
tax payable hereunder shall be reviewable for error, illegality or
unconstitutionality or any other reason whatsoever by a proceeding
under Article 78 of the Civil Practice Law and Rules, if application
therefor is made to the Supreme Court within 90 days after the giving
of the notice of such final determination; provided, however, that
any such proceeding under said article shall not be instituted unless
the amount of any tax sought to be reviewed, with such interest and
penalties thereon as are herein provided for, shall be first deposited
and an undertaking filed, in such amount and with such sureties as
a Justice of the Supreme Court shall approve, to the effect that if
such proceeding be dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue in the prosecution
of such proceeding.
Any notice authorized or required under the
provisions of this article may be given by mailing the same to the
utility for which it is intended, in a postpaid envelope, addressed
to such utility at the address given by it in the last return filed
by it under this article, or if no return has been filed, then to
such address as may be obtainable. The mailing of such notice shall
be presumptive evidence of the receipt of the same by the utility
to which addressed. Any period of time, which is determined according
to the provisions of this section by the giving of notice, shall commence
to run from the date of mailing of such notice.
If, within one year from the giving of notice
of any determination or assessment of any tax or penalty, the utility
liable for the tax shall make application for a refund thereof, and
the Village Treasurer or the court shall determine that such tax or
penalty or any portion thereof was erroneously or illegally collected,
the Village Treasurer shall refund the amount so determined. For like
cause and within the same period, a refund may be so made on the initiative
of the Village Treasurer. However, no refund shall be made of a tax
or penalty paid pursuant to a determination of the Treasurer as hereinbefore
provided unless he, after a hearing as hereinbefore provided, or of
his own motion, shall have reduced the tax or penalty or it shall
have been established in a certiorari proceeding that such determination
was erroneous or illegal. An application for a refund, made as hereinbefore
provided, shall be deemed an application for the revision of any tax
or penalty complained of, and the Treasurer may receive additional
evidence with respect thereto. After making his determination, he
shall give notice thereof to the utility interested, and it shall
be entitled to a certiorari order to review in accordance with the
provisions of the following section hereof.
Where any tax imposed hereunder shall have been
erroneously, illegally or unconstitutionally collected and application
for the refund thereof duly made to the Village Treasurer, and he
shall have made a determination denying such refund, such determination
shall be reviewable by a proceeding under Article 78 of the Civil
Practice Law and Rules; provided, however, that such proceeding is
instituted within 90 days after the giving of the notice of such denial,
that a final determination of tax due was not previously made and
that an undertaking is filed with the Village Treasurer in such amount
and with such sureties as a Justice of the Supreme Court shall approve
to the effect that if such proceeding be dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent
return with intent to evade the tax, no assessment or additional tax
shall be made with respect to taxes imposed under this article, after
the expiration of more than three years from the date of filing of
a return; provided, however, that where no return has been filed as
required hereby, the tax may be assessed at any time.
In addition to any other powers herein given
the Village Treasurer and in order further to ensure payment of the
tax imposed hereby, he shall have the power to:
A. Prescribe the form of all reports and returns required
to be made hereunder.
B. Take testimony and proofs, under oath, with reference
to any matter hereby entrusted to him.
C. Subpoena and require the attendance of witnesses and
the production of books, papers, records and documents.
Whenever any person shall fail to pay any tax
or penalty imposed by this article, the Village Attorney shall, upon
the request of the Village Treasurer, bring an action to enforce payment
of the same. The proceeds of any judgment obtained in any such action
shall be paid to the Village Treasurer. Each such tax and penalty
shall be a lien upon the property of the person liable to pay the
same, in the same manner and to the same extent that the tax and penalty
imposed by § 186-a of the Tax Law is made a lien.