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New York Tax Law Section 186-c - Temporary Metropolitan Transportation Business Tax Surcharge On Utility Services And Excise Tax On Sale Of Telecommunication Services.Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 186-c - Temporary Metropolitan Transportation Business Tax Surcharge On Utility Services And Excise Tax On Sale Of Telecommunication Services. Sponsored Links
§ 186-c. Temporary 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,
for all or any parts of its taxable years commencing on or after January
first, nineteen hundred eighty-two but ending before December
thirty-first, two thousand nine, to be computed at the rate of eighteen
per centum of the tax imposed under section one hundred eighty-six-a of
this article for such taxable years or any part of such taxable years
ending before December thirty-first, nineteen hundred eighty-three after
the deduction of any credits otherwise allowable under this article, and
at the rate of seventeen per centum of the tax imposed under such
section for such taxable years or any part of such taxable years ending
on or after December thirty-first, nineteen hundred eighty-three 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; and
provided, further, that the tax surcharge imposed by this section shall
not be imposed upon any taxpayer for more than three hundred twenty-four
months.
(2) Provided however, that commencing January first, two thousand, 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) 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 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 for all
or part of taxable years commencing on and after January first, nineteen
hundred ninety-five but ending before December thirty-first, two
thousand nine. All the definitions and other provisions of section one
hundred eighty-six-e of this article shall apply to the tax imposed by
this paragraph 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 paragraph within such metropolitan commuter
transportation district so as to include (1) any intra-district
telecommunication services, except any telecommunication services the
gross receipts from which are subject to tax under subparagraph four of
this paragraph, (2) 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, except any telecommunications
services the gross receipts from which are subject to tax under
subparagraph four of this paragraph, (3) as apportioned to such
district, private telecommunication services, except any
telecommunication services the gross receipts from which are subject to
tax under subparagraph four of this paragraph, and (4) mobile
telecommunications service provided by a home service provider where the
place of primary use is within such metropolitan commuter transportation
district. Provided however, commencing October first, nineteen hundred
ninety-eight 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. 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.
Last modified: September 7, 2006 |