[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:
- GROSS INCOME
- 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.
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.
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.
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.
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.
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.
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.