§ 166-4. Filing of returns.

Every utility subject to tax hereunder shall file, on or before September 25, December 25, March 25 and June 25, a return for the three 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 City Treasurer on a form to be furnished by him for such purpose and shall contain such other data, information or matter as the City Treasurer may require to be included therein. Notwithstanding the foregoing provisions of this section, any utility whose average gross income or average gross operating income, as the case may be, for the aforesaid three months' periods is less than $1,500, may file a return annually on June 25 for the 12 preceding calendar months, and the City Treasurer may require any utility doing business in the City of Lockport to file an annual return, which shall contain any data specified by the City Treasurer, regardless of whether the utility is subject to tax under this article. The City Treasurer, in order to ensure payment of the tax imposed, may require at any time a further or supplemental return, which shall contain any data that may be specified by the City Treasurer. Every return shall have annexed thereto an affidavit of the head of the utility making the same, or of a copartner thereof, or of a principal officer of the corporation, if such business be conducted by a corporation, to the effect that the statements contained therein are true.

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