[HISTORY: Adopted by the Board of Trustees
of the Village of Florida as indicated in article histories. Amendments
noted where applicable.]
[Adopted 3-14-2006 by L.L. No. 3-2006]
This article is adopted pursuant to Section
466-f of the New York State Real Property Tax Law to provide a ten-percent
real property tax exemption for qualified members of volunteer fire
departments and volunteer ambulance services. Members of volunteer
fire departments and ambulance services provide valuable services
to the people of the Village of Florida. In order to be certified
and recertified, such volunteers must undertake numerous hours of
training on their own time and frequently at their own expense. The
purpose of this exemption is to maintain the ranks of the volunteer
corps and encourage volunteers to join.
As used in this article, the following terms
shall have the meaning indicated:
LIFETIME TAX EXEMPTION
The aforesaid tax exemption provides to a person who has
been an enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service with active
service for 20 years prior to submitting an application for such tax
exemption and has obtained a certificate from such organization certifying
to such membership and such active service; a tax exemption which
shall be provided to such member for the remainder of such member's
life as long as such member's primary residence is located within
the Village of Florida.
QUALIFIED MEMBERS
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years prior to submitting an application
for tax exemption and has obtained a certificate from such organization
certifying to such membership.
TAX EXEMPTION
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Village purposes, exclusive
of special assessments, which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the Village of Florida.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be afforded a tax exemption as herein defined, provided
that:
A. Such qualified member resides in the Village of Florida
which is served by such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service;
B. The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member and
such property is used exclusively for residential purposes. To the
extent such property has uses other than residential, such exemption
shall apply only to the residential portion of such property; and
C. Such qualified member files the aforesaid certificate
annually with the Village Assessor's office on or before the taxable
status date on forms to be provided by the State Board.
[Adopted 1-13-2016 by L.L. No. 2-2016]
This article shall be entitled "Local Law No. 2-2016 of the
Village of Florida, New York, a local law adopting a gross receipts
tax for the Village of Florida."
Pursuant to § 10 of the Municipal Home Rule Law and
the Village Law of the State of New York, the Village of Florida,
County of Orange and State of New York, hereby enacts this article
of the Village of Florida.
The Board of Trustees of the Village of Florida determines and
finds that it is in the best interests of the Village, its residents,
property owners and guests, and of the preservation of property values
and good order in the Village of Florida to create a gross receipts
tax on utilities in the Village of Florida.
The purpose and intent of this article is to create a gross
receipts tax for utilities in the Village of Florida.
Pursuant to the authority granted by Article 5, § 5-530
of the Village Law of the State of New York, from on and after July
1, 2016, there is hereby imposed:
A. A tax equal to 1% of the gross income of every utility doing business
in the Village of Florida (hereinafter referred to as "Village") 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 7 of the Transportation Law.
B. A tax equal to 1% of the gross operating income of every other utility
doing business in said Village which has an annual gross operating
income of over $500.
As used in this article, the following terms shall have the
meanings indicated:
GROSS INCOME
Includes:
A.
In the case of a utility engaged in selling telephony or telephone
service, only receipts from local exchange service wholly consummated
within the Village.
B.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village.
C.
In the case of any utility other than described in Subsections
A and
B hereof:
(1)
Receipts received in, or by reason of, any sale, conditional
or otherwise, made (except sales hereinafter referred to with respect
to which it is provided that profits from the sale shall be included
in gross income) 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.
(2)
Profits from the sale of securities.
(3)
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
(4)
Profits from the sale of personal property (other than property
of a kind which would be properly included in the inventory of a taxpayer
if on hand at the close of the period for which a return is made).
(5)
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.
(6)
Profits from any transaction (except sales for resale and rentals)
within the Village whatsoever.
GROSS OPERATING INCOME
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, cable, Internet
or broadband service, telephony or telegraphy or in or by reason of
the furnishing for such consumption or use of gas, electric, steam,
water, refrigeration, 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 the materials used, labor or services or other costs, interest
or discount paid or any other expense whatsoever.
PERSON
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees of rents, any persons
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.
UTILITY
Includes:
A.
Every person subject to the supervision of the New York State
Department of Public Service, except 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.
B.
Every person (whether or not such person is subject to such
supervision) engaged in the business of operating one or more omnibuses
having a seating capacity of more than seven passengers.
C.
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,
regardless of whether such activities are the main business of such
person or are only incidental thereto or whether use is made of the
public streets.
This article and the tax imposed thereby shall:
A. Apply only within the territorial limits of the Village.
B. Not apply and the tax shall not be imposed on any transaction originating
or consummated outside of the territorial limits of said Village,
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 such subject income received on and after January 1,
2016.
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, regulations and directives, not inconsistent with law and subject
to the approval of the Board of Trustees of said Village, 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 to time
be promulgated shall be sent by registered mail to all utilities by
the aforesaid Village Treasurer, subject to this article, which register
as such with the Village Treasurer. All such rules, regulations and
directives shall be deemed a part 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. In each year hereafter, every utility subject to
a tax hereunder shall file on or before February 25 a return for the
preceding six calendar months of July through December, and on August
25 a return for the preceding six calendar months of January through
June, each return including any period for which the tax imposed hereby
or any amendment hereof is effective. However, any utility whose gross
income or gross operating income for the aforesaid six-month period
is less than $3,000 may file a return annually on August 25 for the
12 calendar months next preceding each return date, including any
period for which the tax imposed hereby or 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. Returns filed for periods in 2016 shall exclude any income
prior to July 1, 2016.
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 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
failing 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 became due; but the Village Treasurer, if satisfied
that the delay was excusable, may, subject to the approval of the
Board of Trustees, 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 available information and,
if necessary, may estimate the tax due on the basis of external indexes
or otherwise. He shall thereupon 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,
on his own motion, shall reduce or amend 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 the tax sought to be reviewed,
with such interest and penalties thereon as may be provided by local
law, resolution or ordinance, 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 cost and charges
which may accrue in the prosecution of such proceedings.
Any notice authorized or required under this article may be
given by mailing the same to the intended utility in a post-paid envelope
addressed to such utility at the address given in the last return
filed by it under this article, or, if no return has been previously
filed, then to such address as may be obtainable elsewhere. The mailing
of such notice shall be presumptive evidence of the receipt of the
same by the utility to which it is 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 the 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 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 on his own motion, shall have reduced or amended 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.
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 has defined
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, subject to the approval of the Board of Trustees,
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 all relevant books, papers, records and documents.
Whenever any person fails to pay any tax or penalty imposed
by this article, the Village Attorney shall, upon the request of the
Village Treasurer and with the approval of the Board of Trustees,
bring an action to enforce payment of said tax. 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 manner and to the same
extent that the tax and penalty imposed by a § 186-a of
the Tax Law of the State of New York is made a lien.