[Adopted 6-3-1969 by L.L. No. 1-1969]
[Amended 12-14-1993 by L.L. No. 3-1993]
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 for each and every twelve-month period hereafter
commencing with December 31 and each year in which it has a gross
income in excess of $500 is hereby imposed upon every utility doing
business in the Village of Alexandria Bay which is subject to the
supervision of the State Department of Public Service, 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 Village of Alexandria Bay 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 Village
of Alexandria Bay and shall be in addition to any and all taxes and
fees imposed by any other provision of law for the same. Such taxes
shall not be imposed on any transaction originating or consummated
outside of the territorial limits of the Village of Alexandria Bay,
notwithstanding that some act is necessarily performed with respect
to such transaction within such limits.
[Amended 12-14-1993 by L.L. No. 3-1993]
As used in this article, the following terms
shall have the meanings indicated:
The same as set forth in Subdivision 2 of § 186-a
of the Tax Law of the State of New York.
The same definition and meaning as the word "person" as defined
in Subdivision 2 of § 186-a of the Tax Law of the State
of New York.
The same meaning and definition as contained in Subdivision
2 of § 186-a of the Tax Law of the State of New York.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Village
Treasurer of the Village of Alexandria Bay may require, and such records
shall be preserved for a period of three years, except that the Village
Treasurer of the Village of Alexandria Bay may consent to their destruction
within that period or may require that they be kept longer.
[Amended 12-14-1993 by L.L. No. 3-1993]
Every utility subject to tax hereunder shall
file, on or before March 15 of each year, a return for the year ended
on the preceding December 31, including any period for which the tax
imposed hereunder 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 such return. Returns shall be filed with
the Village Treasurer on a form to be furnished by the Treasurer for
such purpose and shall contain such other data, information or matters
as the Village Treasurer may require to be included therein. The Village
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 Village Treasurer, and every
return shall have annexed thereto an affidavit as the head of the
utility making the same or the owner or copartner thereof or of the
principal officer of the corporation, as such business is conducted
by a corporation, to the effect that statements contained therein
are true.
[Amended 12-14-1993 by L.L. No. 3-1993]
Tax Due shall be payable at the time of the
filing of a return and shall be deposited with the Village Treasurer
of the Village of Alexandria Bay.
[Amended 12-14-1993 by L.L. No. 3-1993]
Upon the failure of any person to file a return
or supplemental return or provide any additional information requested
by the Village Treasurer, the Village Treasurer may commence an action
in Supreme Court, State of New York, to determine and approve the
amount of tax due. In any such action, the Village shall be entitled
to recover all costs and charges accrued in the prosecution of such
proceedings, including reasonable attorney's fees, together with the
tax due, interest, penalties, costs and charges.
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, excepting the first month, after such return was required
to be filed or such tax became due, but the Village Treasurer of the
Village of Alexandria Bay, 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 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 under the Civil Practice Laws 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 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 an order to review such determination under said Civil
Practice Laws of the State of New York, 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 Village Treasurer of the Village of Alexandria
Bay, 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 of the Village of Alexandria Bay. 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 extent that the tax and penalty
imposed by § 186 of the Tax Law are made a lien.
In the administration of this article, the Village
Treasurer of the Village of Alexandria Bay shall have power to make
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
and 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 Village
Treasurer of the Village of Alexandria Bay or any agent, Clerk or
employee of the Village of Alexandria Bay 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 Alexandria Bay 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 any action or proceeding
under the provisions of this article when the returns or facts shown
hereby 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 is pertinent to the action or proceedings 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 or 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 Village 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 Alexandria
Bay 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.
Any offense against the foregoing secrecy provisions
shall be punishable by a fine not exceeding $1,000 or by imprisonment
not exceeding six months, or both, and if the offender is an officer,
agent, Clerk or employee of the Village of Alexandria Bay, he shall
be dismissed from office and shall be incapable of holding any office
or employment in the Village of Alexandria Bay for a period of five
years thereafter.
C.
Notwithstanding any provisions of this article, the
Village Treasurer of the Village of Alexandria Bay may exchange with
the chief fiscal officer of any other Village in the State of New
York information contained in returns filed under this article, provided
that such other Village grants similar privileges to the Village of
Alexandria Bay and provided that such information is to be used for
tax purposes only, and the Village Treasurer of the Village of Alexandria
Bay shall, upon request, furnish the State Tax Commission with any
information contained in such returns.
