2023 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.