N.Y. Railroad Law Section 175
Percentage of gross receipts to be paid in cities or villages

  • report of officers
Every corporation building or operating a railroad or branch or extension thereof, under the provisions of this article, or of chapter two hundred and fifty-two of the laws of eighteen hundred and eighty-four, within any city of the state having a population of twelve hundred thousand or more, shall, for and during the first five years after the commencement of the operation of any portion of its railroad annually, on November first, pay into the treasury of the city in which its road is located, to the credit of the sinking fund thereof, three per centum of its gross receipts for and during the year ending September thirtieth next preceding; and after the expiration of such five years, make a like annual payment into the treasury of the city to the credit of the same fund, of five per centum of its gross receipts. If a street surface railroad corporation existing and operating any such railroad in any such city on May sixth, eighteen hundred and eighty-four, shall have thereafter extended its tracks or constructed branches therefrom, and shall operate such branches or extensions under the provisions of chapter two hundred and fifty-two of the laws of eighteen hundred and eighty-four, or of this article, such corporation shall pay such percentages only upon such portions of its gross receipts as shall bear the same proportion to its whole gross receipts as the length of such extension or branches shall bear to the entire length of its line. In any other incorporated city or village the local authorities shall have the right to require, as a condition to their consent to the construction, operation or extension of a railroad under the provisions of this article, the payment annually of such percentage of gross receipts, not exceeding three per centum, into the treasury of the city or village as they may deem proper. In case of extension the amount to be paid shall be ascertained in the manner heretofore provided. The corporation failing to pay such percentage of its gross earnings shall, after November first, pay in addition thereto five per centum a month on such percentage until paid. The president and treasurer of any corporation required by the provisions of this article to make a payment annually upon its gross receipts shall, on or before November first in each year, make a verified report to the comptroller or chief fiscal officer of the city of the gross amount of its receipts for the year ending September thirtieth, next preceding, and the books of such corporation shall be open to inspection and examination by such comptroller or officer, or his duly appointed agent, for the purpose of ascertaining the correctness of its report as to its gross receipts. The corporate rights, privileges and franchises acquired under this article or such chapter by any corporation, which shall fail to comply with all the provisions of this section, shall be forfeited to the people of the state, and upon judgment of forfeiture rendered in an action brought in the name of the people by the attorney-general, shall cease and determine.

Source: Section 175 — Percentage of gross receipts to be paid in cities or villages; report of officers, https://www.­nysenate.­gov/legislation/laws/RRD/175 (updated Sep. 22, 2014; accessed Jan. 18, 2025).

170
Street surface railroads 171
Consent of property owners and local authorities 172
Consent of local authorities 173
Condition upon which consent shall be given 173‑A
The term “terminable permit” as used in this article shall mean and embrace every grant from a city, town or village of power, right or p... 173‑B
Every city, town and village of this state, in addition to such powers as it may have relating to the granting of rights, privileges, fra... 173‑C
Every city, town and village of this state shall have power, subject to the provisions of sections one hundred and seventy-three-a to one... 173‑D
Whenever any street surface railroad is or may be operated along or upon any of the streets, roads, highways, avenues, parks or public pl... 173‑E
The acceptance of a terminable permit, or the acceptance of an amendment to any existing license, grant, franchise, permit or consent inc... 173‑F
Every terminable permit, and every amendment to any existing license, grant, franchise, permit or consent incorporating therein the terms... 173‑G
Approval of permit or amendment by commissioner of transportation 173‑H
Existing license, grant, franchise, permit or consent reinstated on invalidity of amendment 174
Proceedings if property owners do not consent 175
Percentage of gross receipts to be paid in cities or villages 176
Extension of route over rivers 177
Use of tracks of other roads 178
Repair of streets 178‑A
Headlights 179
Within what time road to be built 180
Motive power 181
Rate of fare 182
Collection of fare 183
Construction of road in street where other road is built 184
Abandonment of part of route 185
Effect of dissolution of charter as to consents 186
Corporate rights saved in case of failure to complete road 187
Extensions and franchises confirmed 188
Certain consents of local authorities confirmed 189
Time extended for payment of percentage based on gross receipts 191
Road not to be constructed upon ground occupied by public buildings or in public parks 192
Center-bearing rails prohibited 192‑A
Relocation of tracks 193
Right to cross bridge substituted for a bridge crossed for five years 194
Protection of employees 195
Platforms on new cars, how constructed 196
Protection to employees in the counties of Albany and Rensselaer 197
Protection of employees in the counties of Kings and Queens 198
Contracts for the adjustment of payments due certain cities 201
Construction of park railroads in cities having a population of one million five hundred thousand or upwards 202
Consents of property owners 203
Expense of construction and operation 204
Agreements for payment of cost of construction by instalments 205
Disposition of income 206
Motive power 207
Railroads in parks in New York city, by whom constructed 209
Change of motive power authorized 210
New streets across other than steam surface railroads
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Accessed:
Jan. 18, 2025

Last modified:
Sep. 22, 2014

§ 175’s source at nysenate​.gov

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