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City of Lockport, NY
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2023-12-20
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Part II: General Legislation
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Chapter 166 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Appropriations; Claims Approval
Ch 6
Assessments
Ch 10
Community Cable Commission
Ch 13
Defense and Indemnification of Officers and Employees
Ch 18
Ethics, Code of
Ch 23
Human Relations Commission
Ch 26
Local Laws, Adoption of
Ch 29
Meetings
Ch 33
Proceedings, Recording of
Ch 35
Retirement Funds
Ch 36
Salaries and Compensation
Ch 38
Sustainable Energy Loan Program
Ch 42
Traffic Advisory Committee
Ch 44
Traffic Violations Bureau
Ch 48
Widows' and Orphans' Fund
Part II: General Legislation
Ch 51
Adult Business Uses
Ch 52
Alarm Systems
Ch 53
Alcoholic Beverages
Ch 55
Animals
Ch 60
Bicycles
Ch 62
Bingo
Ch 66
Building Construction Administration
Ch 68
Buildings, Demolition of
Ch 71
Buildings, Numbering of
Ch 72
Buildings, Unsafe
Ch 74
Cemeteries
Ch 79
Contractors
Ch 81
Curfew
Ch 89
Electrical Standards
Ch 92
Environmental Quality Review
Ch 97
Fire Department
Ch 98
Fire Prevention Code
Ch 106
Freshwater Wetlands
Ch 108
Fumigation
Ch 110
Games of Chance
Ch 113
(Reserved)
Ch 116
Historic Preservation
Ch 125
Noise
Ch 127
Nuisances, Abatement of
Ch 129
Parks
Ch 133
Peddling and Soliciting
Ch 136
Property Maintenance
Ch 137
Property, Abandoned
Ch 140
Records, Public Access to
Ch 142
Rental Housing
Ch 146
Roll-Off Containers
Ch 150
Sewers
Ch 151
(Reserved)
Ch 153
Signs
Ch 155
Solid Waste
Ch 158
Streets and Sidewalks
Ch 162
Subdivision of Land
Ch 166
Taxation
Ch 166 Art 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.
Ch 166 Art II
Business Tax Exemption
§ 166-16
Grant of exemption.
§ 166-17
Extent of exemption.
Ch 166 Art III
Senior Citizens Tax Exemption
Ch 166 Art IV
Veteran's Exemption
§ 166-18
Purpose.
§ 166-19
Amount of exemption.
Ch 166 Art V
Collection of Taxes
§ 166-20
Adoption of enforcement procedures.
§ 166-21
Grace period reduced.
Ch 166 Art 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.
Ch 166 Art 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.
Ch 166 Art 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.
Ch 166 Art 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.
Ch 166 Art 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.
Ch 166 Art 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.
Ch 168
Taxicabs and Livery Vehicles
Ch 173
(Reserved)
Ch 176
Trees
Ch 181
Vehicles, Abandoned
Ch 183
Vehicles and Traffic
Ch 185
Water
Ch 187
Waterfront Consistency Review
Ch 190
Zoning
Appendix
Ch A192
Plumbing Rules and Regulations
Disposition List
Ch DL
Disposition List
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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
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§ 166-1
Definitions.
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§ 166-2
Imposition of tax.
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§ 166-3
Records.
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§ 166-4
Filing of returns.
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§ 166-5
Payment of tax.
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§ 166-6
Filing of insufficient or unsatisfactory return; hearing.
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§ 166-7
Notice.
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§ 166-8
Penalty.
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§ 166-9
Refunds.
chevron_right
§ 166-10
Tax to constitute part of operating costs.
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§ 166-11
Action to enforce payment.
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§ 166-12
Powers of City Treasurer.
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§ 166-13
Disclosure of information.
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§ 166-14
Disposition of funds received by Treasurer.
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§ 166-15
Exemptions.
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Article II
Business Tax Exemption
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§ 166-16
Grant of exemption.
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§ 166-17
Extent of exemption.
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Article III
Senior Citizens Tax Exemption
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Article IV
Veteran's Exemption
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§ 166-18
Purpose.
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§ 166-19
Amount of exemption.
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Article V
Collection of Taxes
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§ 166-20
Adoption of enforcement procedures.
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§ 166-21
Grace period reduced.
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Article VI
Amusement Tax
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§ 166-22
Definitions.
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§ 166-23
Imposition of tax.
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§ 166-24
Transitional provisions.
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§ 166-25
Exempt organizations.
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§ 166-26
Territorial limitations.
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§ 166-27
Administration and collection.
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§ 166-28
Disposition of revenues.
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§ 166-29
Construal and enforcement.
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§ 166-30
Effective date.
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Article VII
Hotel Occupancy Tax
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§ 166-31
Title.
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§ 166-32
Definitions.
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§ 166-33
Imposition of sales tax.
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§ 166-34
Exempt organizations.
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§ 166-35
Territorial limitations.
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§ 166-36
Registration.
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§ 166-37
Administration and collection.
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§ 166-38
Records to be kept.
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§ 166-39
Returns.
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§ 166-39.1
Payment of tax.
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§ 166-39.2
Determination of tax.
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§ 166-39.3
Refunds.
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§ 166-39.4
Disposition of revenues.
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§ 166-39.5
Reserves.
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§ 166-39.6
Remedies exclusive.
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§ 166-39.7
Proceeding to recover tax.
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§ 166-39.8
General powers of City Treasurer.
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§ 166-39.9
Administration of oaths and compelling testimony.
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§ 166-39.10
Penalties and interest.
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§ 166-39.11
Returns to be secret.
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§ 166-39.12
Notices and limitations of time.
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§ 166-39.13
Construction and enforcement.
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§ 166-39.14
Severability.
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§ 166-39.15
Effective date.
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Article VIII
Restaurant and Tavern Tax
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§ 166-40
Definitions.
chevron_right
§ 166-41
Imposition of tax; exceptions.
chevron_right
§ 166-42
Transitional provisions.
chevron_right
§ 166-43
Exempt organizations.
chevron_right
§ 166-44
Territorial limitations.
chevron_right
§ 166-45
Administration and collection.
chevron_right
§ 166-46
Disposition of revenues.
chevron_right
§ 166-47
Construal and enforcement.
chevron_right
§ 166-48
Effective date.
chevron_right
Article IX
Power, Refrigeration and Telephone Tax
chevron_right
§ 166-49
Definitions.
chevron_right
§ 166-50
Imposition of tax.
chevron_right
§ 166-51
Transitional provisions.
chevron_right
§ 166-52
Exemptions.
chevron_right
§ 166-53
Territorial limitations.
chevron_right
§ 166-54
Administration and collection.
chevron_right
§ 166-55
Disposition of revenues.
chevron_right
§ 166-56
Construal and enforcement.
chevron_right
§ 166-57
Effective date.
chevron_right
Article X
Assessment of Converted Condominiums
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§ 166-58
Purpose.
chevron_right
§ 166-59
Definition.
chevron_right
§ 166-60
Unit exclusion from certain provisions of Real Property Tax Law.
chevron_right
§ 166-61
Unit exclusion from certain provisions of Real Property Law.
chevron_right
Article XI
Disabled Persons Exemption
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§ 166-62
Exemption granted.
chevron_right
§ 166-63
Definitions.
chevron_right
§ 166-64
Proof of disability.
chevron_right
§ 166-65
Relationship to other exemptions.
chevron_right
§ 166-66
Conditions for exemption.
chevron_right
§ 166-67
Application for exemption.
chevron_right
§ 166-68
Effect on property held in trust.
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