N.Y. VIL Law § 5-530 — New York Code / Act VIL / Article 5 / Section 5-530
Villages authorized to impose taxes on utilities
Status: in_force

§ 5-530 Villages authorized to impose taxes on utilities.  1.\nNotwithstanding any other provisions of law to the contrary, any village\nis hereby authorized and empowered to adopt and amend local laws\nimposing in any such village a tax such as was imposed by section one\nhundred eighty-six-a of the tax law, in effect on January first,\nnineteen hundred fifty-nine, except that the rate thereof shall not\nexceed one per centum of gross income or of gross operating income, as\nthe case may be, and may make provision for the collection thereof by\nthe chief fiscal officer of such village; provided, however, that\nnothing herein contained shall be construed so as to prevent any village\nfrom adopting local laws exempting from such tax omnibus corporations\nsubject to the supervision of the state department of public service\nunder article three-a of the public service law. A tax imposed pursuant\nto this section shall have application only within the territorial\nlimits of any such village, and shall be in addition to any and all\nother taxes. This section shall not authorize the imposition of a tax on\nany transaction originating or consummated outside of the territorial\nlimits of any such village, notwithstanding that some act be necessarily\nperformed with respect to such transaction within such limits.\n  2. Revenues resulting from the imposition of taxes authorized by this\nsection heretofore or hereafter imposed shall be paid to the treasurer\nof the village imposing the same, and shall be credited to and deposited\nin the general fund of such village.\n  3. All of the provisions of section one hundred eighty-six-a of the\ntax law, so far as the same are or can be made applicable, with such\nlimitations as are set forth in this section, and such modifications as\nmay be necessary in order to adapt such taxes to local conditions shall\napply to the taxes authorized by this section.\n  4. Notwithstanding any other provisions of this section or of section\none hundred eighty-six-a of the tax law, the words "gross income" shall\ninclude:\n  a. In the case of a utility engaged in selling telephony or telephone\nservice, only receipts from local exchange service wholly consummated\nwithin the village; and\n  b. In the case of a utility engaged in selling telegraphy or telegraph\nservice, only receipts from transactions wholly consummated within the\nvillage.\n  5. Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality, or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if the proceeding is commenced within\nninety days after the giving of the notice of such final determination;\nprovided, however, that any such proceeding under said article\nseventy-eight shall not be instituted unless the amount of any tax\nsought to be reviewed, with such interest and penalties thereon as may\nbe provided for by local law, ordinance or resolution, shall be first\ndeposited and an undertaking filed, in such amount and with such\nsureties as a justice of the supreme court shall approve to the effect\nthat if such proceeding be dismissed or the tax confirmed the petitioner\nwill pay all costs and charges which may accrue in the prosecution of\nsuch proceeding.\n  6. Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper fiscal officer or officers, and such\nofficer or officers shall have made a determination denying such refund,\nsuch determination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules, provided, however,\nthat such proceeding is commenced within ninety days after the giving of\nthe notice of such denial, that a final determination of tax due was not\npreviously made, and that an undertaking is filed with the proper fiscal\nofficer or officers in such amount and with such sureties as a justice\nof the supreme court shall approve to the effect that if such proceeding\nbe dismissed or the tax confirmed, the petitioner will pay all costs and\ncharges which may accrue in the prosecution of such proceeding.\n  7. Except in the case of a willfully false or fraudulent return with\nintent to evade the tax, no assessment of additional tax shall be made\nwith respect to taxes imposed under this section, after the expiration\nof more than three years from the date of the filing of a return,\nprovided, that where no return has been filed as provided by local law\nthe tax may be assessed at any time.\n