home
Home
code
Code
Code
law
Laws (0)
New Laws (0)
Law Ledger (0)
help_center
Help
Help
About Us
ecode
search
Login
City of Lockport, NY
chevron_right
chevron_right
The Code
chevron_right
Part II General Legislation
chevron_right
Chapter 166 Taxation
Chapter 166
Taxation
[HISTORY: Adopted by the Common Council of the City of Lockport as indicated in article histories. Amendments noted where applicable.]
Article I
Utility Tax
§ 166-1
Definitions.
§ 166-2
Imposition of tax.
§ 166-3
Records.
§ 166-4
Filing of returns.
§ 166-5
Payment of tax.
§ 166-6
Filing of insufficient or unsatisfactory return; hearing.
§ 166-7
Notice.
§ 166-8
Penalty.
§ 166-9
Refunds.
§ 166-10
Tax to constitute part of operating costs.
§ 166-11
Action to enforce payment.
§ 166-12
Powers of City Treasurer.
§ 166-13
Disclosure of information.
§ 166-14
Disposition of funds received by Treasurer.
§ 166-15
Exemptions.
Article II
Business Tax Exemption
§ 166-16
Grant of exemption.
§ 166-17
Extent of exemption.
Article III
Senior Citizens Tax Exemption
Article IV
Veteran's Exemption
§ 166-18
Purpose.
§ 166-19
Amount of exemption.
Article V
Collection of Taxes
§ 166-20
Adoption of enforcement procedures.
§ 166-21
Grace period reduced.
Article VI
Amusement Tax
§ 166-22
Definitions.
§ 166-23
Imposition of tax.
§ 166-24
Transitional provisions.
§ 166-25
Exempt organizations.
§ 166-26
Territorial limitations.
§ 166-27
Administration and collection.
§ 166-28
Disposition of revenues.
§ 166-29
Construal and enforcement.
§ 166-30
Effective date.
Article VII
Hotel Occupancy Tax
§ 166-31
Title.
§ 166-32
Definitions.
§ 166-33
Imposition of sales tax.
§ 166-34
Exempt organizations.
§ 166-35
Territorial limitations.
§ 166-36
Registration.
§ 166-37
Administration and collection.
§ 166-38
Records to be kept.
§ 166-39
Returns.
§ 166-39.1
Payment of tax.
§ 166-39.2
Determination of tax.
§ 166-39.3
Refunds.
§ 166-39.4
Disposition of revenues.
§ 166-39.5
Reserves.
§ 166-39.6
Remedies exclusive.
§ 166-39.7
Proceeding to recover tax.
§ 166-39.8
General powers of City Treasurer.
§ 166-39.9
Administration of oaths and compelling testimony.
§ 166-39.10
Penalties and interest.
§ 166-39.11
Returns to be secret.
§ 166-39.12
Notices and limitations of time.
§ 166-39.13
Construction and enforcement.
§ 166-39.14
Severability.
§ 166-39.15
Effective date.
Article VIII
Restaurant and Tavern Tax
§ 166-40
Definitions.
§ 166-41
Imposition of tax; exceptions.
§ 166-42
Transitional provisions.
§ 166-43
Exempt organizations.
§ 166-44
Territorial limitations.
§ 166-45
Administration and collection.
§ 166-46
Disposition of revenues.
§ 166-47
Construal and enforcement.
§ 166-48
Effective date.
Article IX
Power, Refrigeration and Telephone Tax
§ 166-49
Definitions.
§ 166-50
Imposition of tax.
§ 166-51
Transitional provisions.
§ 166-52
Exemptions.
§ 166-53
Territorial limitations.
§ 166-54
Administration and collection.
§ 166-55
Disposition of revenues.
§ 166-56
Construal and enforcement.
§ 166-57
Effective date.
Article X
Assessment of Converted Condominiums
§ 166-58
Purpose.
§ 166-59
Definition.
§ 166-60
Unit exclusion from certain provisions of Real Property Tax Law.
§ 166-61
Unit exclusion from certain provisions of Real Property Law.
Article XI
Disabled Persons Exemption
§ 166-62
Exemption granted.
§ 166-63
Definitions.
§ 166-64
Proof of disability.
§ 166-65
Relationship to other exemptions.
§ 166-66
Conditions for exemption.
§ 166-67
Application for exemption.
§ 166-68
Effect on property held in trust.