[Adopted 7-26-1937 by L.L. No. 4-1937]
[Amended 6-27-1938 by L.L. No. 3-1938; 5-26-1941 by L.L. No.
1-1941]
As used in this article, the following terms
shall have the meanings indicated:
Includes receipts received in or by reason of an sale, conditional
or otherwise (except sales hereinafter referred to with respect to
which it is provided that profits from the sale shall be included
in gross income), made or service rendered for ultimate consumption
or use by the purchaser in the City of Lockport, including cash, credits
and property of any kind or nature (whether or not such sale is made
or such service is rendered for profit), without any deduction therefrom
on account of the cost of the property sold, the cost of the materials
used, labor or services or other costs, interest or discount paid,
or any other expense whatsoever; also profits from the sale of securities;
also profits from the sale of real property growing out of the ownership
or use of or interest in such property; also profits from the sale
of personal property (other than property of a kind which would properly
be included in the inventory of the taxpayer if on hand at the close
of the period for which a return is made); also receipts from interest,
dividends and royalties derived from sources within the City of Lockport,
other than such as are received from a corporation a majority of whose
voting stock is owned by the taxpaying utility, without any deduction
therefrom for any expenses whatsoever incurred in connection with
the receipt thereof; and also profits from any transaction (except
sales for resale and rentals) within the City of Lockport whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchaser
of gas, electricity, steam, water, refrigeration, telephony or telegraphy,
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator, telephone or telegraph
service in the City of Lockport, including cash, credits and property
of any kind or nature, without any deduction therefrom on account
of the cost of the property sold, the cost of materials used, labor
or services or other costs, interest or discount paid, or any other
expenses whatsoever.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignee of rents, any person
acting in a fiduciary capacity or any other entity, and persons, their
assignees, lessees, trustees or receivers appointed by any court whatsoever
or by any other means, except the state, municipalities, political
and civil subdivisions of the state or municipality and public districts.
Includes every person subject to the supervision of either
division of the State Department of Public Service, except persons
engaged in the business of operating or leasing sleeping and parlor
railroad cars or of operating railroads other than street surface,
rapid transit, subway and elevated railroads, and also includes every
person (whether or not such person is subject to such supervision)
who sells gas, electricity, steam, water, refrigeration, telephony
or telegraphy delivered through mains, pipes or wires, or furnishes
gas, electric, steam, water, refrigerator, telephone or telegraph
service by means of mains, pipes or wires; regardless of whether such
activities are the main business of such person or are only incidental
thereto, or of whether use is made of the public streets.
[Amended 6-27-1938 by L.L. No. 3-1938; 7-31-1939 by L.L. No.
1-1939; 6-10-1940 by L.L. No. 2-1940; 5-26-1941 by L.L. No.
1-1941; 6-8-1942 by L.L. No. 2-1942; 6-19-1944 by L.L. No.
1-1944; 6-11-1945 by L.L. No. 1-1945; 6-10-1946 by L.L. No.
1-1946; 6-23-1947 by L.L. No. 4-1947; 6-14-1948 by L.L. No.
1-1948; 6-5-1950 by L.L. No. 3-1950]
Pursuant to the authority granted by § 20-6
of the General City Law of the State of New York, a tax equal to 1%
of its gross income from and after July 1, 1937, is hereby imposed
upon every utility doing business in the City of Lockport which is
subject to the supervision of the State Department of Public Service,
which has a gross income for the 12 months ending May 31 in excess
of $500, except motor carriers or brokers subject to such supervision
under Article 3-B of the Public Service Law; and a tax equal to 1%
of its gross operating income is hereby imposed from and after July
1, 1937, upon every other utility doing business in the City of Lockport
which has a gross operating income for the 12 months ending May 31
in excess of $500, which taxes shall have application only within
the territorial limits of the City of Lockport and shall be in addition
to any and all other taxes and fees imposed by any other provision
of law for the same period. Such taxes shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of the City of Lockport, notwithstanding that some act be necessarily
performed with respect to such transaction within such limits.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the City
Treasurer may require, and such records shall be preserved for a period
of three years, except that the City Treasurer may consent to their
destruction within that period or may require that they be kept longer.
[Amended 6-27-1938 by L.L. No. 3-1938; 7-31-1939 by L.L. No.
1-1939; 6-10-1940 by L.L. No. 2-1940; 5-26-1941 by L.L. No.
1-1941; 6-8-1942 by L.L. No. 2-1942; 6-19-1944 by L.L. No.
1-1944; 6-11-1945 by L.L. No. 1-1945; 6-10-1946 by L.L. No.
1-1946; 6-23-1947 by L.L. No. 4-1947; 6-14-1948 by L.L. No.
1-1948; 6-5-1950 by L.L. No. 3-1950]
Every utility subject to tax hereunder shall
file, on or before September 25, December 25, March 25 and June 25,
a return for the three calendar months preceding each such return
date, including any period for which the tax imposed hereby 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 each such return. Returns shall be filed with the City Treasurer
on a form to be furnished by him for such purpose and shall contain
such other data, information or matter as the City Treasurer may require
to be included therein. Notwithstanding the foregoing provisions of
this section, any utility whose average gross income or average gross
operating income, as the case may be, for the aforesaid three months'
periods is less than $1,500, may file a return annually on June 25
for the 12 preceding calendar months, and the City Treasurer may require
any utility doing business in the City of Lockport to file an annual
return, which shall contain any data specified by the City Treasurer,
regardless of whether the utility is subject to tax under this article.
The City 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 City Treasurer. Every
return shall have annexed thereto an affidavit of the head of the
utility making the same, or of a copartner thereof, or of a principal
officer of the corporation, if such business be conducted by a corporation,
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 City Treasurer the tax
imposed by this article for the period covered by such return. Such
tax shall be due and payable at the time of filing the return or,
if a return is not filed when due, on the last day on which the return
is required to be filed.
A.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the City Treasurer, and
if a corrected or sufficient return is not filed within 20 days after
the same is required by notice from the City Treasurer, or no return
is made for any period, the City Treasurer shall determine the amount
of tax due from such information as he is able to obtain, and, if
necessary, may estimate the tax on the basis of external indices or
otherwise.
B.
The City Treasurer shall give notice of such determination
to the person liable for such tax. Such determination shall finally
and irrevocably fix such tax, unless the person against whom it is
assessed shall, within 30 days after the giving of notice of such
determination, apply to the City Treasurer for a hearing, or unless
the City Treasurer, of his own motion, shall reduce the same. After
such hearing, the City Treasurer shall give notice of his decision
to the person liable for the tax.
C.
The decision of the City Treasurer may be reviewed
by certiorari if application therefor is made within 30 days after
the giving of notice of such decision. An order of certiorari shall
not be granted unless the amount of any tax sought to be reviewed,
with penalties thereon, if any, shall be first deposited with the
City Treasurer and an undertaking filed with him, in such amount and
with such sureties as a Justice of the Supreme Court shall approve,
to the effect that, if such order be dismissed or the tax confirmed,
the applicant for the order will pay all costs and charges which may
accrue in the prosecution of the certiorari proceeding, or, at the
option of the applicant, such undertaking may be in a sum sufficient
to cover the tax, penalties, costs and charges aforesaid, in which
event the applicant shall not be required to pay such tax and penalties
as a condition precedent to the granting of such order.
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 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 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 City Treasurer, 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 City Treasurer or the court shall determine that such
tax or penalty or any portion thereof was erroneously or illegally
collected, the City 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 City Treasurer. However, no refund shall
be made of a tax or penalty paid pursuant to a determination of the
City Treasurer as hereinbefore provided unless the City Treasurer,
after a hearing as hereinbefore provided, or of his own motion, 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 City
Treasurer may receive additional evidence with respect thereto. After
making his determination, the City Treasurer shall give notice thereof
to the person interested, and he shall be entitled to a certiorari
order to review such determination, 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 Corporation Counsel shall,
upon the request of the City 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 City 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.
In the administration of this article, the City
Treasurer shall have power to make such 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, 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 order
or as otherwise provided by law, it shall be unlawful for the City
Treasurer or any agent, Clerk or employee of the City of Lockport
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.
B.
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 City of Lockport 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 thereby 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 are pertinent to the action or proceeding, and no
more.
C.
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, nor 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 the 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 City Treasurer
may assist in the collection of such delinquent taxes, or the inspection
by the Corporation Counsel or other legal representatives of the City
of Lockport 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.
D.
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 shall be an
officer, agent, Clerk or employee of the City of Lockport, he shall
be dismissed from office and shall be incapable of holding any office
or employment in the City of Lockport for a period of five years thereafter.
E.
Notwithstanding any provisions of this article, the
City Treasurer may exchange with the chief fiscal officer of any other
City in the State of New York information contained in returns filed
under this article, provided such other City grants similar privileges
to the City of Lockport, and provided such information is to be used
for tax purposes only, and the City Treasurer shall, upon request,
furnish the State Tax Commission with any information contained in
such returns.
[Amended 6-8-1942 by L.L. No. 2-1942]
All taxes and penalties received by the City
Treasurer for taxes heretofore or hereafter imposed under this article
shall be credited and deposited by him in the general fund of the
City.
[Added 12-27-1956 by L.L. No. 1-1957]
Commencing January 1, 1957, omnibus corporations
subject to the supervision of the State Department of Public Service
under Article 3-A of the Public Service Law shall be exempt from the
tax herein imposed.
