N.Y. Tax Law § 186-C — Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services

§ 186-c. Metropolitan transportation business tax surcharge on utility\nservices and excise tax on sale of telecommunication services.\n 1. (a) (1) Every utility doing business in the metropolitan commuter\ntransportation district shall pay a tax surcharge, in addition to the\ntax imposed by section one hundred eighty-six-a of this article, to be\ncomputed at the rate of seventeen percent of the tax imposed under such\nsection after the deduction of credits otherwise allowable under this\narticle except any utility credit provided for by article thirteen-A of\nthis chapter; provided, however, that such rates of tax surcharge shall\nbe applied only to that portion of the tax imposed under section one\nhundred eighty-six-a of this article after the deduction of credits\notherwise allowable under this article, except any utility credit\nprovided for by article thirteen-A of this chapter, which is\nattributable to the taxpayer's gross income or gross operating income\nfrom business activity carried on within the metropolitan commuter\ntransportation district.\n (2) Provided however, that in the case of the tax imposed under\nparagraph (a) of subdivision one of section one hundred eighty-six-a of\nthis article (relating to providers of telecommunications services) such\ntax surcharge shall be calculated as if the tax imposed under section\none hundred eighty-six-a of this article were imposed at a rate of three\nand one-half percent.\n (b) (1) In addition to the surcharge imposed by paragraph (a) of this\nsubdivision, there is hereby imposed a surcharge on the gross receipts\nfrom telecommunication services, except for the gross receipts from\nmobile telecommunication services that are subject to tax under\nsubparagraph two of this paragraph, relating to the metropolitan\ncommuter transportation district at the rate of seventeen percent of the\nstate tax rate under section one hundred eighty-six-e of this article.\nAll the definitions and other provisions of section one hundred\neighty-six-e of this article shall apply to the tax imposed by this\nsubparagraph with such modification and limitation as may be necessary\n(including substituting the words "metropolitan commuter transportation\ndistrict" for "state" where appropriate) in order to adapt the language\nof such section one hundred eighty-six-e of this article to the\nsurcharge imposed by this subparagraph within such metropolitan commuter\ntransportation district so as to include (i) any intra-district\ntelecommunication services, (ii) any inter-district telecommunication\nservices which originate or terminate in such district and are charged\nto a service address therein regardless of where the amounts charged for\nsuch services are billed or ultimately paid, and (iii) as apportioned to\nsuch district, private telecommunication services. Provided however,\nsuch tax surcharge shall be calculated as if the tax imposed under\nsection one hundred eighty-six-e of this article were imposed at a rate\nof three and one-half percent.\n (2) In addition to the surcharge imposed by paragraph (a) of this\nsubdivision, there is hereby imposed a surcharge on the gross receipts\nfrom mobile telecommunication services relating to the metropolitan\ncommuter transportation district at the rate of seven-tenths and\ntwo-hundredths and one-thousandth percent on and after May first, two\nthousand fifteen. All the definitions and other provisions of section\none hundred eighty-six-e of this article shall apply to the tax imposed\nby this subparagraph with such modification and limitation as may be\nnecessary (including substituting the words "metropolitan commuter\ntransportation district" for "state" where appropriate) in order to\nadapt the language of such section one hundred eighty-six-e of this\narticle to the surcharge imposed by this subparagraph within such\nmetropolitan commuter transportation district so as to include any\nmobile telecommunications service provided by a home service provider\nwhere the mobile telecommunications customer's place of primary use is\nwithin such metropolitan commuter transportation district.\n 2. If the tax imposed under section one hundred eighty-six-a of this\narticle is on the taxpayer's gross income, the portion of the tax\nattributable to gross income from business activity carried on within\nthe metropolitan commuter transportation district shall be determined by\nmultiplying the tax imposed under section one hundred eighty-six-a of\nthis article by the ratio of the taxpayer's gross income from all\nsources within the metropolitan commuter transportation district to its\ngross income from all sources within the entire state.\n 3. If the tax imposed under section one hundred eighty-six-a of this\narticle is on the taxpayer's gross operating income, the portion of the\ntax attributable to gross operating income from business activity\ncarried on within the metropolitan commuter transportation district\nshall be determined by multiplying the tax imposed under section one\nhundred eighty-six-a of this article by the ratio of the taxpayer's\ngross operating income from all sources within the metropolitan commuter\ntransportation district to its gross operating income from all sources\nwithin the entire state.\n 4. The provisions concerning reports and returns under subdivision\nfour of section one hundred eighty-six-a and subdivision six of section\none hundred eighty-six-e of this article, as the case may be, shall be\napplicable to this section. An extension pursuant to section one hundred\nninety-three of this article shall be allowed only if a taxpayer files\nwith the commissioner an application for extension in such form and\nmanner as said commissioner may prescribe by regulation and pays on or\nbefore the date of such filing in addition to any other amounts required\nunder this article, either ninety percent of the entire tax surcharge\nrequired to be paid under this section for the applicable period, or not\nless than the tax surcharge shown on the taxpayer's report for the\npreceding taxable year, if such preceding taxable year was a taxable\nyear of twelve months. The tax surcharge imposed by this section shall\nbe payable to the commissioner in full at the time the report is\nrequired to be filed, and such tax surcharge or the balance thereof,\nimposed on any taxpayer which ceases to exercise its franchise or be\nsubject to the tax surcharge imposed by this section shall be payable to\nthe commissioner at the time the report is required to be filed,\nprovided such tax surcharge of a domestic corporation which continues to\npossess 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-six-a and section one hundred eighty-six-e of this\narticle, as the case may be, are applicable to the tax surcharge imposed\nby this section.\n 5. Notwithstanding any other provision of state or local law, the tax\nsurcharge imposed by this section shall not be allowed as a deduction\nand shall, to the extent deductible in determining federal adjusted\ngross income, be added to federal adjusted gross income, in the\ncomputation of any tax imposed under this chapter or any other chapter\nof state or local law. Furthermore, the credits otherwise allowable\nunder this article shall not be allowed against the tax surcharge\nimposed by this section.\n 6. 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