ARTICLE I. LOCAL LAW NO. 2 OF 1950 - TAX ON INCOME OF UTILITIES

A local law to impose a tax on the gross operating incomes of corporations and persons furnishing utility services in the Village of Tuckahoe, as authorized by Section 138-d of the Village Law of the State of New York.

Be it enacted by the Board of Trustees of the Village of Tuckahoe as follows:

§ 1. Tax on utilities.

[1.] Pursuant to the authority granted by § 138-d of the Village Law of the State of New York,EN a tax equal to one percentum (1%) of its gross income from June 1, 1950, is hereby imposed upon every utility doing business in the Village of Tuckahoe which is subject to the supervision of the State Department of Public Service, which has a gross income for twelve (12) months ending May 31, 1950, in excess of five hundred dollars ($500.) except motor carriers or brokers subject to such supervision under Article 3-B of the Public Service Law, and a tax equal to one percentum (1%) of its gross operating income is hereby imposed for the same period upon every other utility doing business in the Village of Tuckahoe which has a gross operating income for twelve (12) months ending May 31, 1950, in excess of five hundred dollars ($500.), which taxes shall have application only within the territorial limits of the Village of Tuckahoe, and shall be in addition to any and all other taxes and fees imposed by any other provision of law for the same period. Such taxes shall not be imposed on any transaction originating or consummated outside of the territorial limits of the Village of Tuckahoe, notwithstanding that some acts be necessarily performed with respect to such transaction within such limits.

2. As used in this section:

(a) The word "utility" includes every person subject to the supervision of either division of the State Department of Public Service, except persons engaged in the business of operating or leasing sleeping and parlor railroad cars or of operating railroads, and also includes every person (whether or not such person is subject to such supervision) who sells gas, electricity, steam, water, refrigeration, telephony or telegraphy, delivered through mains, pipes or wires, or furnishes gas, electric, steam, water, refrigerator, telephone or telegraph service, by means of mains, pipes or wires; regardless of whether such activities are the main business of such person or are only incidental thereto, or of whether use is made of the public streets.

(b) The word "person" means persons, corporations, companies, associations, joint-stock associations, copartnerships, estates, assignees of rents, any person acting in a fiduciary capacity, or any other entity, and persons, their assignees, lessees, trustees or receivers, appointed by any court whatsoever, or by any other means, except the state, municipalities, political and civil subdivisions of the state or municipality, and public districts.

(c) The words "gross income" mean and include receipts received in or by reason of any sale, conditional or otherwise, (except sales hereinafter referred to with respect to which it is provided that profits from the sale shall be included in gross income) made or service rendered for ultimate consumption or use by the purchaser in the Village of Tuckahoe including cash, credits and property of any kind or nature (whether or not such sale is made or such service is rendered for profit), without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or services or other costs, interest or discount paid, or any other expense whatsoever; also profits from the sale of securities; also profits from the sale of real property growing out of the ownership or use of or interest in such property; also profit from the sale of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the period for which a return is made); also receipts from interest, dividends, and royalties, derived from sources within the Village of Tuckahoe other than such as are received from a corporation a majority of whose voting stock is owned by the taxpaying utility, without any deduction therefrom for any expenses whatsoever incurred in connection with the receipt thereof, and also profits from any transaction (except sales for resale and rentals) within the Village of Tuckahoe whatsoever; notwithstanding any other provision of this section or of §186-a of the Tax Law, the words "gross income" shall include: (a) in the case of a utility engaged in selling telephony or telephone service, only receipts from local exchange service wholly consummated within the village; and (b) in the case of a utility engaged in selling telegraphy or telegraph service, only receipts from transaction wholly consummated within the village; and (c) The words "gross operating income" mean and include receipts received in or by reason of any sale, condition or otherwise, made for ultimate consumption or use by the purchaser of gas, electricity, steam, water, refrigeration, telephony or telegraphy, or in or by reason of the furnishing for such consumption or use of gas, electric, steam, water, refrigerator, telephone or telegraph service in the Village of Tuckahoe including cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or services or other costs, interest or discount paid, or any other expenses whatsoever.

3. Every utility subject to tax under this section shall keep such records of its business and in such form as the Treasurer of the Village of Tuckahoe may require, and such records shall be preserved for a period of three (3) years, except that the Treasurer may consent to their destruction within that period or may require that they be kept longer.

4. Every utility subject to tax hereunder shall file on or before September 25, a return for the three (3) calendar months preceding each such return date, including any period for which the tax imposed hereby or, by any amendment hereof is effective, each of which returns shall state the gross income or gross operating income for the period covered by each such return. Returns shall be filed with the Treasurer of the Village of Tuckahoe on a form to be furnished by him for such purpose, and shall contain such other data, information or matter as the said Treasurer may require to be included therein. Notwithstanding the foregoing provisions of this section, any utility whose average gross income, or average operating income, as the case may be, for the aforesaid three (3) months' period is less than one thousand five hundred dollars ($1,500.), may file its returns for such periods on July 25, 1951. The said Treasurer, in order to insure payment of the tax imposed, may require at any time a further supplemental return, which shall contain any data that may be specified by the Treasurer. Every return shall have annexed thereto an affidavit of the executive of the utility making the same, or of the owner or of the copartner thereof, or of the managing agent of the corporation, to the effect that the statements contained therein are true.

5. At the time of filing a return as required by this section, each utility shall pay to the Treasurer of the Village of Tuckahoe the tax imposed by this section for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a return is not filed when due, on the last day on which the return is required to be filed.

6. In case any return filed pursuant to this section shall be insufficient or unsatisfactory to the Treasurer of the Village of Tuckahoe, and if a corrected or sufficient return is not filed within twenty (20) days after the same is required by notice from the said Treasurer, or if no return is made for any period, the said Treasurer shall determine the amount of tax due from such information as he is able to obtain, and, if necessary, may estimate the tax on the basis of external indices or otherwise. The said Treasurer shall give notice of such determination to the person liable for such tax. Such determination shall finally and irrevocably fix such tax, unless the person against whom it is assessed shall, within thirty (30) days after the giving of notice of such determination, apply to the said Treasurer for a hearing, or unless the Treasurer, of his own motion shall reduce the same. After such hearing, the said Treasurer shall give notice of his decision to the person liable for the tax. The decision of the said Treasurer may be reviewed by certiorari proceeding, if application therefor is made to the Supreme Court within thirty (30) days after the giving of notice of such decision. A writ of certiorari shall not be granted unless the amount of any tax sought to be reviewed, with penalties thereon, if any, shall be first deposited with the said Treasurer and an undertaking filed with him, in such amount and with such sureties as a Justice of the Supreme Court shall approve, to the effect that, if such order be dismissed or the tax confirmed, the applicant for the order will pay all costs and charges which may accrue in the prosecution of the certiorari proceeding or at the option of the applicant, such undertaking may be in a sum sufficient to cover the tax, penalties, costs and charges aforesaid, in which event the applicant shall not be required to pay such tax and penalties as a condition precedent to the granting of such order.

7. Any notice authorized or required under the provisions of this section 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 under this section, 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 section by the giving of notice, shall commence to run from the date of mailing of such notice.

8. 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 section 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 of delay or fraction thereof, excepting the first month, after such return was required to be filed or such tax become due; but the Treasurer of the Village of Tuckahoe if satisfied that the delay was excusable, may remit all or any portion of such penalty.

9. If, within one (1) year from the payment of any tax or penalty, the payer thereof shall make application for a refund thereof and the Treasurer of the Village of Tuckahoe or the court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the said 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 said Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the said Treasurer as hereinbefore provided unless the Treasurer, after a hearing as hereinbefore provided, or of his own motion, shall have reduced the tax or penalty or it shall have been established in a certiorari proceeding that such determination was erroneous or illegal. All refunds shall be made out of moneys collected under this section. An application for a refund, made as hereinbefore provided, shall be deemed as application for the revision of any tax or penalty complained of and the said Treasurer may receive additional evidence with respect thereto. After making his determination, the said Treasurer shall give notice thereof to the person interested, and he shall be entitled to a writ of certiorari to review such determination, subject to the provisions hereinbefore contained relating to the granting of such writ.

10. The tax imposed by this section 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.

11. Whenever any person shall fail to pay any tax or penalty imposed by this section, the Board of Trustees of the Village of Tuckahoe shall, upon the request of the Treasurer of the Village of Tuckahoe, bring an action to enforce payment of the same. The proceeds of any judgment obtained in any such action shall be paid to the said Treasurer. Each such tax and penalty shall be a lien upon the property of the person liable to pay the same, in the same manner and to the same extent that the tax and penalty imposed by § 186-a of the Tax Law is made a lien.

12. In the administration of this section, the Treasurer of the Village of Tuckahoe shall have power to make such 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 the tax, to take testimony and proofs, under oath, with reference to any matter within the line of his official duty under this section, and to subpoena and require the attendance of witnesses and the production of books, papers and documents.

13. Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the Treasurer of the Village of Tuckahoe, or any agent, clerk or employee of the Village of Tuckahoe to divulge or make known in any manner the amount of gross income or gross operating income, or any particulars set forth or disclosed in any return under this section. The officer charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Village of Tuckahoe in an action or proceeding under the provisions of this section, or on behalf of the State Tax Commission in an action or proceeding under the provisions of the Tax Law of the State of New York, or on behalf of any party to any action or proceeding under the provisions of this section when the returns of facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said returns or of the facts shown thereby, as are pertinent to the action or proceeding, and no more. Nothing herein shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return filed by him, nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the publication of delinquent lists showing the names of persons who have failed to pay their taxes at the time and in the manner provided for by this section, together with any relevant information which in the opinion of the said Treasurer may assist in the collection of such delinquent taxes; or the inspection by the Board or other legal representatives of the Village of Tuckahoe of the return of any person who shall bring action to set aside or review the tax based thereon, or against whom an action has been instituted in accordance with the provisions of this section.

Any offense against the foregoing provisions shall be punishable by a fine not exceeding one hundred dollars ($100.) or by imprisonment not exceeding six (6) months, or both, and if the offender be an officer, agent, clerk or employee of the Village of Tuckahoe, he shall be dismissed from office, and shall be incapable of holding any office or employment in the Village of Tuckahoe for a period of five (5) years thereafter.

Notwithstanding any provisions of this section, the Treasurer of the Village of Tuckahoe may exchange with the chief fiscal officer of any other city or first-class village in the State of New York information contained in returns filed under this section, provided such other city or village grants similar privileges to the Village of Tuckahoe and provided such information is to be used for tax purposes only, and the said Treasurer shall, upon request, furnish the State Tax Commission with any information contained in such returns.

14. All taxes and penalties received by the Treasurer of the Village of Tuckahoe for taxes heretofore or hereafter imposed under this section shall be credited and deposited by him in the general fund of the village. (L.L. No. 2-1950, § l)

§ 2. [Effective date.]

This local law shall take effect immediately. (L.L. No. 2-1950, § 2)

ARTICLE II. LOCAL LAW NO. 2 OF 1953 - LIABILITY OF VILLAGE IN CERTAIN ACTIONS

A local law amending section 341-a of the Village Law and providing for written notice of defective, unsafe, dangerous, obstructed condition of street, highway, bridge, culvert, sidewalk or crosswalk prior to the maintenance of a civil action against the village for damages or injuries to person or property.

Be it enacted by the Board of Trustees of the Village of Tuckahoe, New York, as follows:

§ 1. [Section 341-a of Village Law amended.]

Section 341-a Village Law as added thereto by Chapter 650 of the Laws of 1927,EN as it applies to the Village of Tuckahoe, is hereby amended to read as follows:

341-a. Liability of village in certain actions. No civil action shall be brought or maintained against the Village of Tuckahoe for damages or injuries to person or property sustained in consequence of any street, highway, bridge, culvert, sidewalk or crosswalk being defective, out of repair, unsafe, dangerous or obstructed or in consequence of the existence of accumulation of snow or ice upon any street, highway, bridge, culvert, sidewalk or crosswalk unless written notice of the existence of such condition, relating to the particular place, had theretofore actually been given to the Board of Trustees of the Village of Tuckahoe and there had been a failure or neglect on the part of said Village of Tuckahoe to cause such condition to be corrected or such snow or ice to be removed, or the place otherwise made reasonably safe within a reasonable time after the receipt of such notice. (L.L. No. 2-1953, § 1)

§ 2. [Effect of local law.]

Nothing herein contained, however, shall be held to revive any claim or cause of action now barred by any existing requirement or statute of limitations nor to waive any existing limitation now applicable to any claim or cause of action against the Village of Tuckahoe. (L.L. No 2-1953, § 2)

§ 3. [Effective date.]

This local law shall take effect immediately. (L.L. No. 2-1953, § 3)

ARTICLE III. LOCAL LAW NO. 1 OF 1954 - ACTING STREET COMMISSIONER

A local law amending laws of 1909, chapter 64, section 83, as amended by laws of 1927, chapter 651, section 6, and laws of 1941, chapter 388, section 2, to provide for the appointment of an acting street commissioner in the case of a vacancy in the office of street commissioner.

Be it enacted by the Board of Trustees of the Village of Tuckahoe, New York, as follows:

§ 1. [Appointment, qualifications, duties and power.]

In the event that the office of Street Commissioner shall be vacant, the Board of Trustees may appoint an acting Street Commissioner, to serve as such without compensation at the pleasure of the Board of Trustees. The acting Street Commissioner may be an employee or an appointive officer of the village. The acting Street Commissioner shall perform the duties and exercise the authority of Street Commissioner as prescribed in § 84 of the Village Law and local laws and ordinances of the Village of Tuckahoe. (L.L. No. 1-1954, § 1)

§ 2. [Effective date.]

This act [local law] shall take effect immediately. (L.L. No. 1-1954, § 2)

ARTICLE IV. RESERVED

ARTICLE V. LOCAL LAW NO. 1 OF 1966 - SHADE TREE COMMISSION

A local law to provide for the appointment of a shade tree commission and for the regulation of the planting, care, preservation, maintenance, protection and control of trees and shrubs upon the public highways and public places of the Village of Tuckahoe.

Be it enacted by the Board of Trustees of the Village of Tuckahoe as follows:

§ 1. [Created.]

There is hereby created a Shade Tree Commission of the Village of Tuckahoe, to consist of the Street Commissioner of the [village] ex officio, and seven (7) other members to be appointed by the Mayor. Three (3) of the members first appointed by the Mayor shall be appointed for a term of three (3) years, two (2) shall be appointed for a term of two (2) years, and two (2) for a term of one (1) year. Thereafter, each member, other than the Street Commissioner, shall be appointed for three (3) years, except that any member chosen to fill a vacancy occurring other than by expiration of term shall be appointed for the unexpired term of the member whom he is to succeed. The member of the Shade Tree Commission shall serve without compensation. The Chairman shall be appointed by the Mayor. Three (3) members of the Commission shall constitute a quorum for the purpose of conducting the business thereof. (L.L. No. 1-1966, § 1)

§ 2. [Duties and power.]

The Shade Tree Commission shall, within the funds appropriated therefor, provide for and regulate the planting, care, preservation, maintenance, protection and control of trees and shrubs upon the public highways and public places of the Village of Tuckahoe. It shall have power to prosecute complaints for violations of this local law. (L.L. No. 1-1966, § 2)

§ 3. [Street Commissioner.]

The Street Commissioner of the Village of Tuckahoe, under the direction of the Shade Tree Commission, shall have supervision and charge of the trees and shrubs in the public streets and highways and public places of the village, and shall prosecute infractions of this local law. (L.L. No. 1-1966, § 3)

§ 4. [Permit.]

Subject to the provision of § 153 of the Highway Law of the State of New York, the setting out, planting, cutting, defacement, destruction or removal of trees and shrubs in any street or highway or public place of the Village of Tuckahoe is prohibited, except where a permit in writing so to do has been issued by the Street Commissioner under the direction or authority of the Shade Tree Commission. (L.L. No. 1-1966, § 4)

§ 5. [Resisting or obstructing Street Commissioner, etc.]

Resistance to or obstruction of the Street Commissioner or any person employed by him or by the Shade Tree Commission in carrying out the provisions of this local law is prohibited. (L.L. No. 1-1966, § 5)

§ 6. [Violation of local law.]

Any person or corporation violating any of the provisions of this local law shall, upon conviction, be punished by a fine of not more than fifty dollars ($50.) and each day upon which such violation continues shall constitute a separate offense and each violation shall, in addition, constitute disorderly conduct and the person committing such violation shall be deemed a disorderly person and shall be liable to punishment therefor. (L.L. No. 1-1966, § 6)

§ 7. [Effective date.]

This local law shall take effect February 13, 1966. (L.L. No. 1-1966, § 7)

ARTICLE VI. RESERVED