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This entry was published on 2015-04-24
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SECTION 186-C
Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services
Tax (TAX) CHAPTER 60, ARTICLE 9
§ 186-c. Metropolitan transportation business tax surcharge on utility
services and excise tax on sale of telecommunication services.

1. (a) (1) Every utility doing business in the metropolitan commuter
transportation district shall pay a tax surcharge, in addition to the
tax imposed by section one hundred eighty-six-a of this article, to be
computed at the rate of seventeen percent of the tax imposed under such
section after the deduction of credits otherwise allowable under this
article except any utility credit provided for by article thirteen-A of
this chapter; provided, however, that such rates of tax surcharge shall
be applied only to that portion of the tax imposed under section one
hundred eighty-six-a of this article after the deduction of credits
otherwise allowable under this article, except any utility credit
provided for by article thirteen-A of this chapter, which is
attributable to the taxpayer's gross income or gross operating income
from business activity carried on within the metropolitan commuter
transportation district.

(2) Provided however, that in the case of the tax imposed under
paragraph (a) of subdivision one of section one hundred eighty-six-a of
this article (relating to providers of telecommunications services) such
tax surcharge shall be calculated as if the tax imposed under section
one hundred eighty-six-a of this article were imposed at a rate of three
and one-half percent.

(b) (1) In addition to the surcharge imposed by paragraph (a) of this
subdivision, there is hereby imposed a surcharge on the gross receipts
from telecommunication services, except for the gross receipts from
mobile telecommunication services that are subject to tax under
subparagraph two of this paragraph, relating to the metropolitan
commuter transportation district at the rate of seventeen percent of the
state tax rate under section one hundred eighty-six-e of this article.
All the definitions and other provisions of section one hundred
eighty-six-e of this article shall apply to the tax imposed by this
subparagraph with such modification and limitation as may be necessary
(including substituting the words "metropolitan commuter transportation
district" for "state" where appropriate) in order to adapt the language
of such section one hundred eighty-six-e of this article to the
surcharge imposed by this subparagraph within such metropolitan commuter
transportation district so as to include (i) any intra-district
telecommunication services, (ii) any inter-district telecommunication
services which originate or terminate in such district and are charged
to a service address therein regardless of where the amounts charged for
such services are billed or ultimately paid, and (iii) as apportioned to
such district, private telecommunication services. Provided however,
such tax surcharge shall be calculated as if the tax imposed under
section one hundred eighty-six-e of this article were imposed at a rate
of three and one-half percent.

(2) In addition to the surcharge imposed by paragraph (a) of this
subdivision, there is hereby imposed a surcharge on the gross receipts
from mobile telecommunication services relating to the metropolitan
commuter transportation district at the rate of seven-tenths and
two-hundredths and one-thousandth percent on and after May first, two
thousand fifteen. All the definitions and other provisions of section
one hundred eighty-six-e of this article shall apply to the tax imposed
by this subparagraph with such modification and limitation as may be
necessary (including substituting the words "metropolitan commuter
transportation district" for "state" where appropriate) in order to
adapt the language of such section one hundred eighty-six-e of this
article to the surcharge imposed by this subparagraph within such
metropolitan commuter transportation district so as to include any
mobile telecommunications service provided by a home service provider
where the mobile telecommunications customer's place of primary use is
within such metropolitan commuter transportation district.

2. If the tax imposed under section one hundred eighty-six-a of this
article is on the taxpayer's gross income, the portion of the tax
attributable to gross income from business activity carried on within
the metropolitan commuter transportation district shall be determined by
multiplying the tax imposed under section one hundred eighty-six-a of
this article by the ratio of the taxpayer's gross income from all
sources within the metropolitan commuter transportation district to its
gross income from all sources within the entire state.

3. If the tax imposed under section one hundred eighty-six-a of this
article is on the taxpayer's gross operating income, the portion of the
tax attributable to gross operating income from business activity
carried on within the metropolitan commuter transportation district
shall be determined by multiplying the tax imposed under section one
hundred eighty-six-a of this article by the ratio of the taxpayer's
gross operating income from all sources within the metropolitan commuter
transportation district to its gross operating income from all sources
within the entire state.

4. The provisions concerning reports and returns under subdivision
four of section one hundred eighty-six-a and subdivision six of section
one hundred eighty-six-e of this article, as the case may be, shall be
applicable to this section. An extension pursuant to section one hundred
ninety-three of this article shall be allowed only if a taxpayer files
with the commissioner an application for extension in such form and
manner as said commissioner may prescribe by regulation and pays on or
before the date of such filing in addition to any other amounts required
under this article, either ninety percent of the entire tax surcharge
required to be paid under this section for the applicable period, or not
less than the tax surcharge shown on the taxpayer's report for the
preceding taxable year, if such preceding taxable year was a taxable
year of twelve months. The tax surcharge imposed by this section shall
be payable to the commissioner in full at the time the report is
required to be filed, and such tax surcharge or the balance thereof,
imposed on any taxpayer which ceases to exercise its franchise or be
subject to the tax surcharge imposed by this section shall be payable to
the commissioner at the time the report is required to be filed,
provided such tax surcharge of a domestic corporation which continues to
possess its franchise shall be subject to adjustment as the
circumstances may require; all other tax surcharges of any such
taxpayer, which pursuant to the foregoing provisions of this section
would otherwise be payable subsequent to the time such report is
required to be filed, shall nevertheless be payable at such time. All of
the provisions of this article presently applicable to section one
hundred eighty-six-a and section one hundred eighty-six-e of this
article, as the case may be, are applicable to the tax surcharge imposed
by this section.

5. Notwithstanding any other provision of state or local law, the tax
surcharge imposed by this section shall not be allowed as a deduction
and shall, to the extent deductible in determining federal adjusted
gross income, be added to federal adjusted gross income, in the
computation of any tax imposed under this chapter or any other chapter
of state or local law. Furthermore, the credits otherwise allowable
under this article shall not be allowed against the tax surcharge
imposed by this section.

6. The term metropolitan commuter transportation district as used in
this section shall be defined pursuant to section twelve hundred
sixty-two of the public authorities law.