§ 20-B — Cities authorized to impose taxes on utilities

New York § 20-B

• Jurisdiction: New York
• Law GCT: General City
• Art. 2-A: Powers of Cities

Text

§ 20-b. Cities authorized to impose taxes on utilities.\nNotwithstanding any other provisions of law to the contrary, any city of\nthis state, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in any\nsuch city a tax such as was imposed by section one hundred eighty-six-a\nof the tax law, in effect on January first, nineteen hundred fifty-nine,\nexcept that the rate thereof shall not exceed one per centum of gross\nincome or of gross operating income, as the case may be, and may make\nprovision for the collection thereof by the chief fiscal officer of such\ncity; provided, however, that the rate of such tax imposed by the cities\nof Rochester, Buffalo and Yonkers shall not exceed three per centum of\ngross income or gross operating income, as the case may be; and provided\nfurther that nothing herein contained shall be construed so as to\nprevent any city from adopting local laws exempting from such tax\nomnibus corporations subject to the supervision of the state department\nof public service under article three-a of the public service law. A tax\nimposed pursuant to this section shall have application only within the\nterritorial limits of any such city, and shall be in addition to any and\nall other taxes. This section shall not authorize the imposition of a\ntax on any transaction originating or consummated outside of the\nterritorial limits of any such city, notwithstanding that some act be\nnecessarily performed with respect to such transaction within such\nlimits.\n Revenues resulting from the imposition of taxes authorized by this\nsection heretofore or hereafter imposed shall be paid into the treasury\nof the city imposing the same, and shall be credited to and deposited in\nthe general fund of such city.\n All of the provisions of section one hundred eighty-six-a of the tax\nlaw, 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 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 application therefor is made to the\nsupreme court within thirty days after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the civil practice law and rules shall not be\ninstituted unless the amount of any tax sought to be reviewed, with such\ninterest and penalties thereon as may be provided for by local law or\nregulation, shall be first deposited and an undertaking filed, in such\namount and with such sureties as a justice of the supreme court shall\napprove to the effect that if such proceeding be dismissed or the tax\nconfirmed the petitioner will pay all costs and charges which may accrue\nin the prosecution of such proceeding.\n Where any tax imposed hereunder shall have been erroneously, illegally\nor unconstitutionally collected and application for the refund thereof\nduly made to the proper fiscal officer or officers, and such officer or\nofficers shall have made a determination denying such refund, such\ndetermination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules, provided, however,\nthat such proceeding is instituted within thirty days after the giving\nof the notice of such denial, that a final determination of tax due was\nnot previously made, and that an undertaking is filed with the proper\nfiscal officer or officers in such amount and with such sureties as a\njustice of the supreme court shall approve to the effect that if such\nproceeding be dismissed or the tax confirmed, the petitioner will pay\nall costs and charges which may accrue in the prosecution of such\nproceeding.\n