[Adopted 2-23-1968 as L.L. No. 1-1968; amended in its entirety 1-27-1969 by L.L. No. 1-1969]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to the authority granted in § 5-530
of the Village Law of the State of New York, a tax equal to 1% of
its gross income for each and every twelve-month period hereafter
commencing with March 1 and ending February 28 in each year in which
it has a gross income in excess of $500 is hereby imposed upon every
utility doing business in the Incorporated Village of Bayville, which
is subject to the supervision of the State Department of Public Service,
except motor carrier or brokers subject to such supervision under
Transportation Law § 170 et seq., and a tax equal to 1%
of its gross operating income is hereby imposed for each and every
such twelve-month period upon every other utility doing business in
the Incorporated Village of Bayville, which has a gross operating
income for each twelve-month period in excess of $500 which taxes
shall have application only within the territorial limits of the Incorporated
Village of Bayville, and shall be in addition to any and all other
taxes and fees imposed by any other provision of law for the same
period. Such taxes shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Incorporated
Village of Bayville, notwithstanding that some act be necessarily
performed with respect to such transaction within such limits.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Words and phrases used in this article, unless
otherwise noted, shall have the same meanings as ascribed to them
in § 186-a of the Tax Law.
Every utility subject to tax under this article
shall keep such records of its business, and in such form as the Treasurer
of the Incorporated Village of Bayville may require, and such records
shall be preserved for a period of three years, except that the Treasurer
of the Incorporated Village of Bayville may consent to their destruction
within that period, or may require that they be kept longer.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Every utility subject to tax hereunder shall
file, on or before each April 15 hereafter, a return for the twelve-month
period ending December 31 of the previous year, including any period
for which the tax imposed hereby or by any amendment hereof is effective,
each of which returns shall state the gross income or gross operating
income for the period covered by each such return. Returns shall be
filed with the Treasurer on a form to be furnished by him for such
purpose and shall contain such other data, information or matter as
the Treasurer may require to be included therein. The Treasurer, in
order to ensure payment of the tax imposed, may require at any time
a further or supplemental return, which shall contain any data that
may be specified by the Treasurer. Every return shall have annexed
thereto an affidavit of the head of the utility making the same, or
of the owner or of a copartner thereof, or of a principal officer
of the corporation, if such business be conducted by a corporation,
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 Treasurer of the Incorporated
Village of Bayville, the tax imposed hereby for the period covered
by such return. Such tax shall be due and payable at the time of filing
the return, or, if a return is not filed when due, on the last day
on which the return is required to be filed.
A.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Treasurer, and if a
corrected or sufficient return is not filed within 20 days after the
same is required by notice from the Treasurer, or if no return is
made for any period, the Treasurer shall determine the amount of tax
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.
The Treasurer shall give notice of such determination to the person
liable for such tax. Such determination shall finally and irrevocably
fix such tax, unless the person against whom it is assessed shall,
within 30) days after the giving of notice of such determination,
apply to the Treasurer for a hearing, or unless the Treasurer, of
his own motion, shall reduce the same. After such hearing, the Treasurer
shall give notice of his decision to the person liable for the tax.
B.
The decision of the Treasurer may be reviewed by a
proceeding under Article 78 of the Civil Practice Law and Rules of
the State of New York, if application therefor is made within 30 days
after the giving of notice of such decision. An order to review such
decision shall not be granted unless the amount of any tax sought
to be reviewed, with interest and penalties thereon, if any, shall
be first deposited with the Treasurer, and an undertaking filed with
him, in such amount and with such sureties as a Justice of the Supreme
Court shall approve, to the effect that if such proceeding (order)
is dismissed or the tax confirmed, the applicant for the order will
pay all costs and charges which may accrue in the prosecution of such
proceeding, or at the option of the applicant, such undertaking may
be in a sum sufficient to cover the tax, interest, penalties, costs
and charges aforesaid, in which event the applicant shall not be required
to pay such tax, interest and penalties as a condition precedent to
the granting of such order.
Any notice authorized or required under the
provisions of this article may be given by mailing the same to the
person for whom it is intended in a postpaid envelope, addressed to
such person at the address given by him in the last return filed by
him hereunder, 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 person to whom 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.
Any person failing to file a return or 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,
except the first month, after such return was required to be filed
or such tax become due, but the Treasurer of the Incorporated Village
of Bayville, if satisfied that the delay was excusable, may remit
all or any portion of such penalty.
If, within one year from the payment of any
tax or penalty, the payer thereof shall make application for a refund
thereof and the Treasurer or the court shall determine that such tax
or penalty or any portion thereof was erroneously or illegally collected,
the 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 Treasurer. However, no refund shall be made of a tax or penalty
paid pursuant to a determination of the Treasurer as hereinbefore
provided, unless the Treasurer, after a hearing as hereinbefore provided
or of his own motion, shall have reduced the tax or penalty or if
it shall have been established in a proceeding under Article 78 of
the Civil Practice Law and Rules of the State of New York that such
determination was erroneous or illegal. All refunds shall be made
out of moneys collected under this article. 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
this determination, the Treasurer shall give notice thereof to the
person interested, and he shall be entitled to an order to review
such determination under said Article 78, subject to the provisions
hereinbefore contained relating to the granting of such order.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
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.
A.
Whenever any person shall fail to pay any tax or penalty
imposed by this article, the Village Attorney shall, upon the request
of the Treasurer of the Incorporated Village of Bayville, bring an
action to enforce payment of the same. The proceeds of any judgment
obtained in any such action shall be paid to the Treasurer of the
Incorporated Village of Bayville. 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 § 186a of the Tax Law is made a lien.
B.
Pursuant to Section 6 of Chapter 602 of the Laws of
1993, as amended by a chapter of the laws of 1994, as proposed in
Legislative Bill Number S. 8560-A,[1] the Village of Bayville hereby acts by local law, not
subject to referendum, to provide that the collection of property
taxes shall continue to be enforced pursuant to Title 3 of Article
14 of the Real Property Tax Law, as is in effect on December 31, 1994.[2]
[Added 8-22-1994 by L.L. No. 3-1994]
(1)
Upon adoption, and no later than October 1, 1994,
a copy of this subsection shall be filed with the New York State Board
of Equalization and Assessment.
(2)
This subsection shall take effect on the same day
as a chapter of the Laws of 1994 takes effect as proposed in Legislative
Bill Number S. 8560-A, except that if S. 8560-A shall become a law
prior to adoption of this subsection, this subsection shall take effect
immediately.
In the administration of this article, the Treasurer
of the Incorporated Village of Bayville shall have the power to make
such reasonable rules and regulations, not inconsistent with law,
as may be necessary for the exercise of his powers and the performance
of his duties, and to prescribe the form of blanks, reports and other
records relating to the administration and enforcement of the tax,
to take testimony and proofs, under oath, with reference to any matter
within the line of his official duty under this article, and to subpoena
and require the attendance of witnesses and the production of books,
papers and documents.
A.
Except in accordance with the proper judicial orders
or as otherwise provided by law, it shall be unlawful for the Treasurer
of the Incorporated Village of Bayville, or any agent, clerk or employee
of said Village, to divulge or make known in any manner the amount
of gross income or gross operating income, or any particulars set
forth or disclosed in any return under this article. The officer charged
with the custody of such returns shall not be required to produce
any of them or evidence of anything contained in them in any action
or proceeding in any court, except on behalf of the Incorporated Village
of Bayville, in an action or proceeding under the provisions of this
article, or on behalf of the State Tax Commission, in an action or
proceeding under the provisions of the Tax Law of the State of New
York, or on behalf of any party to an action or proceeding under the
provisions of this article, when the returns or facts shown thereby
are directly involved in such action or proceeding, in either of which
events the court may require the production of, and may admit in evidence
so much of said returns or of the facts shown thereby as are pertinent
to the action or proceeding, and no more. Nothing herein shall be
construed to prohibit the delivery to a person, or his duly authorized
representative, of a copy of any return filed by him, nor to prohibit
the publication of statistics so classified as to prevent the identification
of particular returns and the items thereof or the publication of
delinquent lists showing the names of persons who have failed to pay
their taxes at the time and in the manner provided for by this article,
together with any relevant information which, in the opinion of the
Treasurer of the Incorporated Village of Bayville, may assist in the
collection of such delinquent taxes, nor the inspection by the Village
Attorney or other legal representative in the Incorporated Village
of Bayville of the return of any person who shall bring action to
set aside or review the tax based thereon, or against whom an action
has been instituted in accordance with the provisions of this article.
B.
Notwithstanding any provisions of this article, the
Treasurer of the Incorporated Village of Bayville may exchange with
the chief fiscal officer of any other municipality in the State of
New York information contained in returns filed under this article,
provided that such other municipality grants similar privileges to
the Incorporated Village of Bayville, and provided that such information
is to be used for tax purposes only, and the Treasurer of the Incorporated
Village of Bayville shall, upon request, furnish the State Tax Commission
with any information contained in such returns.
[Amended 5-12-1975 by L.L. No. 10-1975]
All taxes and penalties received by the Treasurer
of the Incorporated Village of Bayville for taxes heretofore or hereafter
imposed under this article shall be credited and deposited by him
in the general fund of the Incorporated Village of Bayville.
