[Adopted 3-6-1958 by L.L. No. 3-1958]
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, a tax equal to 1% of
its gross income from and after the first day of January 1958, is
hereby imposed upon every utility doing business in the Village of
Croton-on-Hudson which is subject to the supervision of the State
Department of Public Service, which has a gross income, for the 12
months ending December 31 of the year immediately prior to the tax
year, in excess of $500, except motor carriers or brokers subject
to such supervision under Article 7 of the Transportation Law, and
a tax equal to 1% of its gross operating income from and after the
first day of January 1958, is hereby imposed upon every other utility
doing business in the Village of Croton-on-Hudson which has a gross
operating income for the 12 months ending said December 31 in excess
of $500, which taxes shall have application only within the territorial
limits of the Village of Croton-on-Hudson and shall be in addition
to any and all other taxes and fees imposed by any other provision
of law. Such taxes shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village of
Croton-on-Hudson, notwithstanding that some act is necessarily performed
with respect to such transaction within such limits.
As used in this article, the following terms
shall have the meanings indicated:
Includes 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 of Croton-on-Hudson, 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
deduction therefrom on account of the cost of the property sold, the
cost of the materials used, labor or services whatsoever; also profits
from the sale of securities; also profits from the sale of real property
growing out of the ownership or use of or interest in such property;
also profit from the sale of personal property (other than property
of a kind which would properly be included in the inventory of the
taxpayer if on hand at the close of the period for which a return
is made); also receipts from interest, dividends, and royalties, derived
from sources within the Village of Croton-on-Hudson 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; and also profits from any transaction (except sales for resale
and rentals) within the Village of Croton-on-Hudson whatsoever; provided,
however, that the words "gross income" shall include, in the case
of a utility engaged in selling telephone or telephone service, only
receipts from local exchange service wholly consummated within the
Village of Croton-on-Hudson, and in the case of a utility engaged
in selling telegraphy or telegraph service, only receipts from transactions
wholly consummated within the Village of Croton-on-Hudson.
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 or telephony or telegraphy
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator or telephone or telegraph
service in the Village of Croton-on-Hudson, including cash, credits
and property of any kind or nature, without any 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.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees 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, municipalities, political
and civil subdivisions of the state or 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 every person subject to the supervision of the State
Department of Public Service, except omnibus corporations subject
to the supervision of the State Department of Public Service under
Article 7 of the Transportation Law and persons engaged in the business
of operating or leasing sleeping and parlor railroad cars or of operating
railroads other than street surface, rapid transit, subway and elevated
railroads, and also includes every person, whether or not such person
is subject to such supervision, who sells gas, electricity, steam,
water, refrigeration, telephony or telegraphy delivered through mains,
pipes or wires or furnishes gas, electric, steam, water, refrigerator,
telephony or telegraph service by means of mains, pipes or wires,
regardless of whether such activities are the main business of such
person or only incidental thereto or of whether use is made of the
public interests.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Treasurer
of the Village may require, and such records shall be preserved for
a period of three years, except that the Treasurer may consent to
their destruction within that period or may require that they be kept
longer.
Every utility subject to tax hereunder shall
file, on or before April 25, July 25, October 25 and January 25, a
return for the three calendar months preceding each such return date,
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 of the Village on a form
to be furnished by him for such purpose and which shall contain such
other data, information or matter as he may require to be included
therein. Notwithstanding the foregoing provisions of this section,
any utility whose average gross income or average gross operating
income, as the case may be, for the aforesaid three months' period
is less than $1,500 may file a return annually on January 25 for the
12 preceding calendar months, and the Treasurer of the Village may
require any utility to file an annual return, which shall contain
any data specified by him, regardless of whether the utility is subject
to tax under this section. 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 him.
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 officer of the corporation, if such business
is 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 Village
the tax imposed by this article 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 of the Village
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 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. He
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. 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 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, ordinances 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.
B.
Except in the case of a willfully false or fraudulent
return with intent to evade the tax, no assessment of additional tax
shall be made after the expiration of more than three years from the
date of the filing of a return; provided, however, that where no return
has been filed as required by this article, the tax may be assessed
at any time.
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 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 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, excepting the first month, after such return was required
to be filed or such tax became due; but the Treasurer of the Village,
for cause shown, may extend the time for filing any return and, if
satisfied that the delay was excusable, may remit all or any portion
of the penalty fixed by the foregoing provisions of this section.
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 Treasurer of the Village 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 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 money 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
his 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 an order.
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.
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 Village, 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. 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.
In the administration of this article, the Treasurer
of the Village shall have 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 proper judicial order or
as otherwise provided by law, it shall be unlawful for the Treasurer
of the Village or any agent, clerk or employee of the Village of Croton-on-Hudson
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 Village of Croton-on-Hudson in an action or
proceeding under the provisions of this article or on behalf of the
State Tax Commissioner 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 any 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.
B.
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, may assist
in the collection of such delinquent taxes or the inspection by the
Village Attorney or other legal representatives of the Village of
Croton-on-Hudson 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.
C.
Any offense against the foregoing secrecy provisions
shall be punishable by a fine not exceeding $1,000 or by imprisonment
not exceeding one year, or both; and if the offender is an officer,
agent, clerk or employee of the Village of Croton-on-Hudson, he shall
be dismissed from office and shall be incapable of holding any office
or employment in the Village of Croton-on-Hudson for a period of five
years thereafter. Notwithstanding any provisions of this article,
the Treasurer may exchange with the chief fiscal officer of any city
or any other Village in the State of New York information contained
by returns filed under this article, provided that such city or other
Village grants similar privileges to the Village of Croton-on-Hudson,
and provided that such information is to be used for tax purposes
only, and the Treasurer shall, upon request, furnish the State Tax
Commission with any information contained in such returns.
All taxes and penalties received by the Treasurer
of the Village under 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.
