N.Y. General City Law § 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.