[Adopted 2-2-1971 by L.L. No. 1-1971 (Ch.
25 of the 1974 Code)]
Pursuant to the authority granted by Article
5, § 5-530, of the Village Law of the State of New York,
on and after March 1, 1971, there is hereby imposed:
A. A tax equal to 1% of the gross income of every utility
doing business in the Incorporated Village of Angola 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 Transportation
Law § 240.
[Amended 10-19-2009 by L.L. No. 4-2009]
B. A tax equal to 1% of the gross operating income of
every other utility doing business in the Incorporated Village of
Angola which has an annual gross operating income in excess of $500.
[Amended 10-19-2009 by L.L. No. 4-2009]
The terms used in this article shall be defined
as provided in § 186-a of the Tax Law.
This article and the tax imposed thereby shall:
A. Apply only within the territorial limits of the Village
of Angola.
B. Not apply and tax shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the
Village of Angola, 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 and fees
imposed by any other provisions of law.
D. Apply to all subject income received on and after
March 1, 1971.
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.
A. Time of filing. Every utility subject to a tax hereunder
shall file in accordance with Article 9, § 186-a, of the
Tax Law of the State of New York.
[Amended 10-4-1976 by L.L. No. 7-1976]
B. Contents. Returns shall be filed with the Village
Treasurer on a form to be furnished by the Treasurer 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 co-partner
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 may be added as a separate
item to bills rendered by the utility to customers.
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 notice 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 for 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 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 article 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 person
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 hereinbefore 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. 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. After
making his determination, the Village Treasurer shall give notice
thereof to the person interested, and he 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 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 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:
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
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.