[Adopted 12-7-1970 as Subpart C
of the 1970 Code]
This Article shall be known and may be cited
as the "Gross Operating Income Tax Law of the Village of Spring Valley."
A.
The Village of Spring Valley, an incorporated Village
in the New York-New Jersey metropolitan region, has been subjected
to and continues to experience unprecedented and rapid growth with
respect to population, housing, economy, land development and utilization
of resources. In order to keep abreast of these conditions, it has
been necessary to institute and maintain major programs of highway
and sidewalk improvements, including, in some cases, reconstruction
thereof, the institution of massive drainage programs and establishment
of parks and the rendering of public services and facilities on a
scale never before witnessed in the history of the Village.
B.
The Village has, pursuant to the Village Law of the
State of New York and other applicable statutes, performed comprehensive
planning and has adopted a Comprehensive Master Plan and is in the
process of implementing such plan by the adoption of an Official Map
and new zoning law.[1] In addition, the Village is in the process of adopting
a capital budget.
C.
The Board of Trustees of the Village of Spring Valley
realizes that in order for the Village government to continue rendering
services to its citizens of the degree and caliber to which they are
entitled, increased funds must be available to meet the growing needs
of the community. The Board of Trustees realizes further that such
funds cannot come from real property taxation alone and that the tax
base of the Village must be broadened.
D.
To that end, the Board of Trustees does hereby adopt
this article.
[Amended 4-11-1995 by L.L. No. 1-1995]
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, from on and after March
1, 1968, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility
doing business in the Incorporated Village of Spring Valley 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.[1]
[1]
Editor's Note: Article 3-B of the Public Service
Law was repealed by L. 1970, c. 267. The duties of the Public Service
Department have been transferred to the Department of Transportation.
See § 240 of the Transportation Law.
B.
A tax equal to 1% of the gross operating income of
every other utility doing business in the Incorporated Village of
Spring Valley which has an annual gross operating income in excess
of $500.
[Amended 4-11-1995 by L.L. No. 1-1995]
The terms used in this article shall have the
meanings provided in § 186-a, Subdivision 2, of the Tax
Law and § 5-530 of the Village Law.
This Article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village
of Spring Valley.
B.
Not apply, and the tax shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of the Village of Spring Valley, notwithstanding that some
act be 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, 1968.
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. The Treasurer shall also have the power and
authority to make any rules or regulations or directives, not inconsistent
with law, which, in the Treasurer's 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.
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. Every utility subject to a tax hereunder
shall file on or before December 25 and June 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 June 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. Any utility, whether subject
to tax under this article or not, may be required by the Village Treasurer
to file an annual return.
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 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 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 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,
the Treasurer may require at any time a further or supplemental return,
which shall contain any data that may be specified by 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 Village Treasurer shall determine the
amount due from such information as the Treasurer is able to obtain
and, if necessary, may estimate the tax on the basis of external indexes
or otherwise. The Treasurer 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 the Treasurer for a hearing or unless the
Village Treasurer, of the Treasurer's own motion, shall reduce the
same. After such hearing, the Treasurer shall give notice of the 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 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.
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 section 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 hereinabove provided or of the Treasurer's 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 a determination, the Village Treasurer shall give notice thereof
to the person interested, and the Treasurer 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 the
Treasurer 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, the Treasurer shall have the power to:
[Amended 4-11-1995 by L.L. No. 1-1995]
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.
