§ 166-2. Imposition of tax.  


Latest version.
  • Pursuant to the authority granted by § 20-6 of the General City Law of the State of New York, a tax equal to 1% of its gross income from and after July 1, 1937, is hereby imposed upon every utility doing business in the City of Lockport which is subject to the supervision of the State Department of Public Service, which has a gross income for the 12 months ending May 31 in excess of $500, except motor carriers or brokers subject to such supervision under Article 3-B of the Public Service Law; and a tax equal to 1% of its gross operating income is hereby imposed from and after July 1, 1937, upon every other utility doing business in the City of Lockport which has a gross operating income for the 12 months ending May 31 in excess of $500, which taxes shall have application only within the territorial limits of the City of Lockport 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 City of Lockport, notwithstanding that some act be necessarily performed with respect to such transaction within such limits.
Amended 6-27-1938 by L.L. No. 3-1938; 7-31-1939 by L.L. No. 1-1939; 6-10-1940 by L.L. No. 2-1940; 5-26-1941 by L.L. No. 1-1941; 6-8-1942 by L.L. No. 2-1942; 6-19-1944 by L.L. No. 1-1944; 6-11-1945 by L.L. No. 1-1945; 6-10-1946 by L.L. No. 1-1946; 6-23-1947 by L.L. No. 4-1947; 6-14-1948 by L.L. No. 1-1948; 6-5-1950 by L.L. No. 3-1950