N.Y. Tax Law § 184-A — Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services

§ 184-a. Additional metropolitan transportation business tax surcharge\non transportation and transmission corporations and associations\nservices.\n 1. The term "corporation" as used in this section shall include an\nassociation, within the meaning of paragraph three of subsection (a) of\nsection seventy-seven hundred one of the internal revenue code\n(including a limited liability company), and a publicly traded\npartnership treated as a corporation for purposes of the internal\nrevenue code pursuant to section seventy-seven hundred four thereof.\nEvery corporation, joint-stock company or association formed for or\nprincipally engaged in the conduct of canal, steamboat, ferry (except a\nferry company operating between any of the boroughs of the city of New\nYork under a lease granted by the city), express, navigation, pipe line,\ntransfer, baggage express, omnibus, taxicab, telegraph or local\ntelephone business, or formed for or principally engaged in the conduct\nof two or more such businesses, and every corporation, joint-stock\ncompany or association formed for or principally engaged in the conduct\nof a surface railroad, whether or not operated by steam, subway\nrailroad, elevated railroad, palace car, sleeping car or trucking\nbusiness or principally engaged in the conduct of two or more such\nbusinesses and which has made an election pursuant to subdivision ten of\nsection one hundred eighty-three of this article, and every other\ncorporation, joint-stock company or association formed for or\nprincipally engaged in the conduct of a transportation or transmission\nbusiness (other than a telephone business) except a corporation,\njoint-stock company or association formed for or principally engaged in\nthe conduct of a surface railroad, whether or not operated by steam,\nsubway railroad, elevated railroad, palace car, sleeping car or trucking\nbusiness or principally engaged in the conduct of two or more such\nbusinesses and which has not made the election provided for in\nsubdivision ten of section one hundred eighty-three of this article, and\nexcept a corporation, joint-stock company or association principally\nengaged in the conduct of aviation (including air freight forwarders\nacting as principal and like indirect air carriers) and except a\ncorporation principally engaged in providing telecommunication services\nbetween aircraft and dispatcher, aircraft and air traffic control or\nground station and ground station (or any combination of the foregoing),\nat least ninety percent of the voting stock of which corporation is\nowned, directly or indirectly, by air carriers and which corporation's\nprincipal function is to fulfill the requirements of (i) the federal\naviation administration (or the successor thereto) or (ii) the\ninternational civil aviation organization (or the successor thereto),\nrelating to the existence of a communication system between aircraft and\ndispatcher, aircraft and air traffic control or ground station and\nground station (or any combination of the foregoing) for the purposes of\nair safety and navigation, shall pay for the privilege of exercising its\ncorporate franchise, or of doing business, or of employing capital, or\nof owning or leasing property in the metropolitan commuter\ntransportation district in such corporate or organized capacity, or of\nmaintaining an office in such district, a tax surcharge, which tax\nsurcharge, in addition to the tax imposed by section one hundred\neighty-four of this article, shall be computed at the rate of seventeen\npercent of the tax imposed under such section for such taxable years or\nany part of such taxable years after the deduction of any credits\notherwise allowable under this article; provided, however, that such\nrates of tax surcharge shall be applied only to that portion of the tax\nimposed under section one hundred eighty-four of this article after the\ndeduction of any credits otherwise allowable under this article which is\nattributable to the taxpayer's business activity carried on within the\nmetropolitan commuter transportation district. Provided, however, that\nfor taxable years beginning in two thousand and thereafter, for purposes\nof this subdivision the tax imposed under section one hundred\neighty-four of this article shall be deemed to have been imposed at the\nrate of three-quarters of one percent, except that in the case of a\ncorporation, joint-stock company or association which has made an\nelection pursuant to subdivision ten of section one hundred eighty-three\nof this article, for purposes of this subdivision the tax imposed under\nsection one hundred eighty-four of this article shall be deemed to have\nbeen imposed at the rate of six-tenths of one percent.\n The term "local telephone business" shall have the same meaning as\nsuch term is used in section one hundred eighty-four of this article.\nThe term "telecommunication services" shall have the meaning ascribed to\nsuch term in section one hundred eighty-six-e of this article.\n 2. (a) A transportation and transmission corporation shall determine\nthe portion of its tax attributable to business activity carried on in\nthe metropolitan commuter transportation district (except as otherwise\nprovided for in this subdivision) by multiplying the tax imposed under\nsection one hundred eighty-four of this article by a fraction, the\nnumerator of which is the taxpayer's mileage within the metropolitan\ncommuter transportation district, and the denominator of which is the\ntaxpayer's mileage within the entire state during the period covered by\nthe report or reports required by this article.\n (b) A corporation principally engaged in the operation of vessels\nshall determine the portion of its tax attributable to business activity\ncarried on in the metropolitan commuter transportation district during\nthe period covered by the report or reports required by this section by\nmultiplying the tax imposed under section one hundred eighty-four of\nthis article by a percentage which represents the ratio of the aggregate\nnumber of working days of the vessels it owns or leases in all navigable\nlakes, rivers, streams and waters within the metropolitan commuter\ntransportation district to the aggregate number of working days of all\nthe vessels it owns or leases within the entire state and in the New\nYork territorial waters during such period.\n (c) A telephone or telegraph corporation shall determine the portion\nof its tax attributable to business activity carried on within the\nmetropolitan commuter transportation district by multiplying the tax\nimposed under section one hundred eighty-four of this article by the\nratio of its total gross operating revenue from transmission services\nperformed wholly within the metropolitan commuter transportation\ndistrict to its total gross operating revenue from transmission services\nperformed within the entire state during the period covered by the\nreport or reports required under this article.\n (d) With respect to other types of transportation and transmission\ncorporations or where the tax commission decides that with respect to a\ncertain corporation the method prescribed above does not fairly and\nequitably reflect gross earnings from all sources within the\nmetropolitan commuter transportation district, the tax commission shall\nprescribe methods of allocation or apportionment which fairly and\nequitably reflect gross earnings from all sources within such district.\nAlso, the tax commission may, in order to properly reflect gross\nearnings, determine the report period in which any item of gross\nearnings shall be included without regard to the method of accounting\nemployed by a corporation taxable hereunder.\n 3. The term metropolitan commuter transportation district as used in\nthis section shall be defined pursuant to section twelve hundred\nsixty-two of the public authorities law.\n 4. Notwithstanding any contrary provisions of state or local law, the\ntax surcharge imposed under this section shall not be allowed as a\ndeduction in the computation of any state or local tax imposed under\nthis chapter or any chapter or local law. Furthermore, the credits\notherwise allowable under this article shall not be allowed against the\ntax surcharge imposed by this section.\n 5. The provisions concerning reports under section one hundred\nninety-two of this article shall be applicable to this section. An\nextension pursuant to section one hundred ninety-three shall be allowed\nonly if a taxpayer files with the commissioner an application for\nextension in such form as said commissioner may prescribe by regulation\nand pays on or before the date of such filing in addition to any other\namounts required under this article, either ninety percent of the entire\ntax surcharge required to be paid under this section for the applicable\nperiod, or not less than the tax surcharge shown on the taxpayer's\nreport for the preceding taxable year, if such preceding taxable year\nwas a taxable year of twelve months. The tax surcharge imposed by this\nsection shall be payable to the commissioner in full at the time the\nreport is required to be filed, and such tax surcharge or the balance\nthereof, imposed on any taxpayer which ceases to exercise its franchise\nor be subject to the tax surcharge imposed by this section shall be\npayable to the commissioner at the time the report is required to be\nfiled, provided such tax surcharge of a domestic corporation which\ncontinues to possess its franchise shall be subject to adjustment as the\ncircumstances may require; all other tax surcharges of any such\ntaxpayer, which pursuant to the foregoing provisions of this section\nwould otherwise be payable subsequent to the time such report is\nrequired to be filed, shall nevertheless be payable at such time. All of\nthe provisions of this article presently applicable to section one\nhundred eighty-four of this article are applicable to the tax surcharge\nimposed by this section.\n