[HISTORY: Adopted by the Board of Trustees of the Village of Old
Field as indicated in article histories. Amendments noted where applicable.]
[Adopted 1-23-1969 by L.L. No. 1-1969]
Pursuant to the authority granted by § 5-530 of the Village
Law of the State of New York, from and after March 1, 1969, there is hereby
imposed:
A.
A tax equal to 1% of the gross income of every utility
doing business in the Incorporated Village of Old Field which is subject:
to the supervision of the New York State Department of Public Service and
which has an annual gross income in excess of $500, except motor carriers
or brokers subject to such supervision under Article 3-B of the Public Service
Law.
B.
A tax equal to 1% of the gross operating income of every
other utility doing business in the Incorporated Village of Old Field which
has an annual gross operating income in excess of $500.
As used in this article, the following terms shall have the meanings
indicated:
Includes:
In the case of a utility engaged in selling telephony or telephone service,
only receipts from local exchange service wholly consummated within the Village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within the Village.
Receipts received in or by reason of any sale, conditional or otherwise
(except sales hereinafter referred to with respect to which it is provided
that profits from the sale shall be included in gross income), made or service
rendered for ultimate consumption or use by the purchaser in the Village,
including cash, credits and property of any kind or nature (whether or not
such sale is made or such service is rendered for profit), without any deductions
therefrom on account of the cost of the property sold, the cost of the materials
used, labor or services or other costs, interest or discount paid or any other
expense whatsoever.
Profits from the sale of securities.
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
Profits from the sale of personal property (other than property of a
kind which would properly be included in the inventory of a taxpayer if on
hand at the close of the period for which a return is made).
Receipts from interest, dividends and royalties, derived from sources
within the Village (other than such as are received from a corporation, a
majority of whose voting stock is owned by the taxpaying utility), without
any deduction therefrom for any expenses whatsoever incurred in connection
with the receipt thereof.
Profits from any transaction (except sales for resale and rentals) within
the Village whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchaser of gas,
electricity, steam, water, refrigeration, telephony or telegraphy or in or
by reason of the furnishing for such consumption or use of gas, electric,
steam, water, refrigerator, telephone or telegraph service in the Village,
including cash, credits and property of any kind or nature, without deduction
therefrom on account of the cost of the property sold, the cost of materials
used, labor or services or other costs, interest or discount paid, or any
other expenses whatsoever.
Includes persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignee of rents, any person acting
in a fiduciary capacity or any other entity and persons, their assignees,
lessees, trustees or receivers, appointed by any court whatsoever or by any
other means, except the state, municipality, public districts and corporations
and associations organized and operated exclusively for religious, charitable
or educational purposes, no part of the net earnings of which inures to the
benefit of any private shareholder or individual.
Includes, regardless of whether such activities are the main business
of such person or are only incidental thereto or of whether use is made of
the public streets:
Every person doing business in the Incorporated Village of Old Field
subject to the supervision of the State Department of Public Service, except:
Persons engaged in the business of operating or leasing sleeping and
parlor railroad cars.
Persons engaged in the business of operating or leasing railroads other
than street surface, rapid transit, subway and elevated railroads.
Omnibus corporations subject to supervision under Article 3-A of the
Public Service Law.
Every person who sells gas, electricity, steam, water, refrigeration,
telephony or telegraphy delivered through mains, pipes or wires, whether or
not such person is subject to the supervision of the State Department of Public
Service.
Every person who furnishes gas, electric, steam, water, refrigerator,
telephone or telegraph service by means of mains, pipes or wires.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Incorporated
Village of Old Field.
B.
Not apply and the tax shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the Incorporated
Village of Old Field, notwithstanding that some act is necessarily performed
with respect to such transaction within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all subject income received on and after March
1, 1969.
All revenues resulting from the imposition of the tax imposed by this
article shall be paid to the Treasurer of the Village and shall be credited
to and deposited in the general fund of the Village.
A.
The Village Treasurer shall be the chief enforcement
officer of this article and shall make and be responsible for all collections
hereunder.
B.
He shall also have the power and authority to make any
rules, 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, 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 a tax under this article shall keep such records
of its business and in such form as the Village Treasurer may reasonably require,
and such records shall be preserved for a period of three years, unless the
Village Treasurer directs otherwise.
A.
Every utility subject to a tax hereunder shall file on
or before March 25 and September 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 September 25 for the 12 calendar
months preceding each return date, including any period for which the tax
imposed hereby or any amendment hereof is effective.
B.
Any utility, whether subject to a tax under this article
or not, may be required by the Village Treasurer to file an annual return.
A.
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.
B.
Every return shall have annexed thereto a certification
by the head of the utility making the same, the owner, a copartner thereof
or 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 the 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
Board of Trustees of the Village, if satisfied that the delay was excusable,
may authorize the Treasurer to 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 irrevocably 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 the proceeding is commenced within 90 days after the giving of notice
of such final determination; provided, however, that any such proceeding under
said Article 78 shall not be instituted unless the amount of any tax sought
to be reviewed, with such interest and penalties thereon as may be provided
for by local law, ordinance or resolution, 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 is dismissed
or the tax confirmed, the petitioner will pay all costs and charges which
may accrue in the prosecution of such proceeding.
A.
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.
B.
The mailing of such notice shall be presumptive evidence
of the receipt of the same by the utility to which addressed.
C.
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.
A.
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
Village Treasurer as hereinbefore provided, unless the Village Treasurer,
after a hearing as herein provided or of his own motion, shall have reduced
the tax or penalty or it shall have been established in a proceeding in the
manner provided in the Civil Practice Law and Rules that such determination
was erroneous or illegal.
B.
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 Village Treasurer may receive additional evidence with respect
thereto.
C.
After making his determination, the Village Treasurer
shall give notice thereof to the utility interested, and it shall be entitled
to commence a proceeding to review such determination, 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 is 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 the
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 to further ensure payment of the tax imposed hereby, he shall have
the power to:
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.
[Adopted 12-14-2004 by L.L. No. 5-2004]
As used in this article, the following terms shall have the meanings
indicated:
The County of Suffolk.
Any incorporated volunteer fire company, incorporated volunteer fire
department, or incorporated volunteer ambulance service serving the County
of Suffolk.
An enrolled member of a fire/ambulance company.
The Village of Old Field.
Any incorporated volunteer fire company, incorporated volunteer fire
department, or incorporated volunteer ambulance service serving the Village
of Old Field.
Pursuant to the provisions of Real Property Tax Law § 466-c,
real property which is the primary residence of an enrolled member, or an
enrolled member and such member's spouse, shall be entitled to a partial
tax exemption from all Village real property taxes, exclusive of special assessments,
to the extent of 10% of the assessed value of such property; provided, however,
that such partial tax exemption shall in no event exceed $3,000 multiplied
by the latest state equalization rate for the assessing unit in which such
real property is located.
A.
Qualifications for annual partial tax exemption:
(1)
The applicant must reside in the Village.
(2)
The property must be used exclusively for residential
purposes; provided however, that in the event any portion of such property
is not used exclusively for the applicant's residence, but is used for
other purposes, that portion used for other purposes shall be subject to taxation
and the remaining portion only shall be entitled to the partial tax exemption
provided by this article.
(3)
The applicant has been certified by the authority having
jurisdiction for a Village fire/ambulance company as an enrolled member of
such fire/ambulance company for the current tax year and for a total of at
least five years.
(4)
The applicant must file an annual application with the
Village, on a form prescribed by the State Board and furnished by the Village
Clerk, on or before the taxable status date.
B.
Qualifications for lifetime partial tax exemption:
(1)
The applicant must reside in the Village.
(2)
The property must be used exclusively for residential
purposes; provided, however, that in the event any portion of such property
is not used exclusively for the applicant's residence, but is used for
other purposes, that portion used for other purposes shall be subject to taxation
and the remaining portion only shall be entitled to the partial tax exemption
provided by this article.
(3)
The applicant has been certified by the authority having
jurisdiction for a County fire/ambulance company as an enrolled member of
such fire/ambulance company for at least 20 years.
(4)
The applicant must file an application for a lifetime
exemption with the Village, on a form prescribed by the State Board and furnished
by the Village Clerk, on or before the taxable status date.
The Village shall adopt, by resolution, the procedure for the certifications
required in this article.
