NY Gen City L § 20-B (2021)
2021 New York Laws GCT - General City Article 2-A - Powers of Cities 20-B - Cities Authorized to Impose Taxes on Utilities.

§ 20-b. Cities    authorized    to    impose   taxes   on   utilities.   Notwithstanding any other provisions of law to the contrary, any city of   this state,  acting  through  its  local  legislative  body,  is  hereby   authorized  and  empowered to adopt and amend local laws imposing in any   such city a tax such as was imposed by section one hundred  eighty-six-a   of the tax law, in effect on January first, nineteen hundred fifty-nine,   except  that  the  rate thereof shall not exceed one per centum of gross   income or of gross operating income, as the case may be,  and  may  make   provision for the collection thereof by the chief fiscal officer of such   city; provided, however, that the rate of such tax imposed by the cities   of  Rochester,  Buffalo and Yonkers shall not exceed three per centum of   gross income or gross operating income, as the case may be; and provided   further that nothing herein  contained  shall  be  construed  so  as  to   prevent  any  city  from  adopting  local  laws  exempting from such tax   omnibus corporations subject to the supervision of the state  department   of public service under article three-a of the public service law. A tax   imposed  pursuant to this section shall have application only within the   territorial limits of any such city, and shall be in addition to any and   all other taxes. This section shall not authorize the  imposition  of  a   tax  on  any  transaction  originating  or  consummated  outside  of the   territorial limits of any such city, notwithstanding that  some  act  be   necessarily  performed  with  respect  to  such  transaction within such   limits.Revenues resulting from the imposition of  taxes  authorized  by  this   section  heretofore or hereafter imposed shall be paid into the treasury   of the city imposing the same, and shall be credited to and deposited in   the general fund of such city.All of the provisions of section one hundred eighty-six-a of  the  tax   law,  so  far  as  the  same  are  or  can be made applicable, with such   limitations as are set forth in this section, and such modifications  as   may  be necessary in order to adapt such taxes to local conditions shall   apply to the taxes authorized by this section.Any final determination of the amount of  any  tax  payable  hereunder   shall  be reviewable for error, illegality or unconstitutionality or any   other reason whatsoever by a proceeding under article  seventy-eight  of   the  civil practice law and rules if application therefor is made to the   supreme court within thirty days after the giving of the notice of  such   final  determination,  provided, however, that any such proceeding under   article seventy-eight of the civil practice law and rules shall  not  be   instituted unless the amount of any tax sought to be reviewed, with such   interest  and  penalties  thereon as may be provided for by local law or   regulation, shall be first deposited and an undertaking filed,  in  such   amount  and  with  such sureties as a justice of the supreme court shall   approve to the effect that if such proceeding be dismissed  or  the  tax   confirmed the petitioner will pay all costs and charges which may accrue   in the prosecution of such proceeding.Where any tax imposed hereunder shall have been erroneously, illegally   or  unconstitutionally  collected and application for the refund thereof   duly made to the proper fiscal officer or officers, and such officer  or   officers  shall  have  made  a  determination  denying such refund, such   determination  shall  be  reviewable  by  a  proceeding  under   article   seventy-eight  of  the  civil practice law and rules, provided, however,   that such proceeding is instituted within thirty days after  the  giving   of  the notice of such denial, that a final determination of tax due was   not previously made, and that an undertaking is filed  with  the  proper   fiscal  officer  or  officers in such amount and with such sureties as a   justice of the supreme court shall approve to the effect  that  if  such   proceeding  be  dismissed  or the tax confirmed, the petitioner will pay    all costs and charges which  may  accrue  in  the  prosecution  of  such   proceeding.