1993 – No.3 – Establishing Utility Tax
VILLAGE OF SACKETS HARBOR
LAW #3 OF 1993 – ESTABLISHING UTILITY TAX
Section 1. Purpose and Intent. It is the purpose and intent of this Local Law to authorize, impose and collect the maximum Tax allowed on the gross income or gross operating income, as the case may be, on all utilities doing business in the Village of Sackets Harbor to the maximum extent allowed by law.
Section 2. Definitions. All words and terms used in this local law shall have the same meaning and effect as those words and terms have in Section 5-530 of the Village Law and Section 186-a of the Tax Law.
Section 3. Imposition of Tax. Upon every utility subject to the supervision of the New York State Department of Public Service, which is doing business in the Village of Sackets Harbor which has a gross income for the year ending December 31st in excess of Five Hundred Dollars there is imposed an annual tax equal to one percentum of its gross income. Upon every other utility which is doing business in the Village of Sackets Harbor which has a gross operating income in excess of Five Hundred Dollars for the year ending December thirty-first there is imposed an annual tax equal to one percentum of its gross operating income. The foregoing taxes shall apply only to the gross income or gross operating income applicable within the territorial limits of the Village of Sackets Harbor but shall be in addition to any and all taxes, special assessments, rents and fees imposed by any other provision of law, rule or regulation. No tax is imposed by this section on any transaction originating or consummated outside the territorial limits of the Village of Sackets Harbor, notwithstanding that some act be necessarily performed with respect to such transaction within such limits.
Section 4. Records. 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 Sackets Harbor may require, and such records shall be preserved for a period of three (3) years, except that the Village Treasurer may consent to their destruction within that period or may require that they be kept longer.
Section 5. Returns to be Filed. Every utility regardless of whether a tax is owed hereunder shall file, on or before March 15 each year, a return for the preceding year ending on December 31, including any period for which the tax imposed hereunder or by any amendment hereof is effective. Each return shall state the gross incomes or gross operating incomes, as the case may be, 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, on four weeks notice, a further or supplement return, which shall contain any data that may be specified by the Village Treasurer, and every return shall have annexed thereto a certification of the head of the utility making the same or the owner or copartner thereof or of the principal officer of the corporation, if such business is conducted by a corporation, to the effect that statements contained therein are true.
Section 6. payment on Tax. Tax due shall be payable at the time of filing of a return and shall be deposited with the Village Treasurer. All monies collected by the Village Treasurer shall be credited and deposited in the general fund of the Village.
Section 7. Failure to File. 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 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.
Section 8. Notice. Any notice authorized or required under the provisions of this Local Law 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 Local Law by the giving of notice shall commence to run from the date of mailing of such notice.
Section 9. Penalty. 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 Local Law shall be subject to a penalty of five percentum (5%) of the amount of tax due, plus one percentum (1%) of such tax for each month thereafter of delay or fraction thereof, after such return was required to be filed or such tax became due. The Village Treasurer may grant reasonable extensions of time to file upon showing by the utility of reasonable need for the requested extension.
Section 10. Refunds. 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 a Supreme 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 or of his own motion, shall have reduced the tax or penalty or it shall have been established in a proceeding pursuant to Section 5-530 of the Village Law that such determination was erroneous or illegal. All refunds shall be made out of moneys collected under this Local Law. 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.
Section 11. Tax to be Considered an Operating Cost. The tax imposed by this Local Law 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.
Section 12. Action to Enforce Payment. Whenever any person shall fail to pay any tax or penalty imposed by this Local Law, the attorney regularly representing the Village shall, upon the request of the Village 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 Village Treasurer. Each such tax and penalty and interest charge shall be a lien upon the property of a person liable to pay in the same manner and to the same extent as the tax, penalty and interest imposed by Section 186-a of the Tax Law is a lien.
Section 13. Rules and Regulations. In the administration of this Local Law, the Village Treasurer shall have the 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 this Local Law.
Section 14. Severability. If any part of this Local Law shall be found to be void, voidable, or unenforceable for any reason whatsoever, it shall not affect the validity or enforceability of any remaining section or provision of this Local Law.
Section 15. Effective Date. This Local Law shall take effect upon filing with the Secretary of State.