N.Y. Tax Law § 186-D — Transportation business tax on utility services in Erie county

§ 186-d. Transportation business tax on utility services in Erie\ncounty. 1. Notwithstanding any other provisions of law to the contrary,\nthe county of Erie, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax such as is imposed by section one hundred eighty-six-a of\nthis chapter, except that the rate thereof shall not be less than\none-half of one per centum, and shall not exceed three-quarters of one\nper centum, of gross income or of gross operating income, as the case\nmay be, and shall make provision for the collection thereof by the\ncomptroller of such county. A tax imposed pursuant to this section shall\napply to gross income or gross operating income, as the case may be,\nattributable to such county and shall be in addition to any and all\nother taxes.\n 2. Revenue resulting from the imposition of taxes authorized by this\nsection heretofore or hereafter imposed shall be paid into the treasury\nof such county, and shall be credited to and deposited in a mass\ntransportation operating assistance fund.\n 3. The county shall, not later than the fifteenth day following the\ntermination of a calendar quarter for which tax revenue is received, or\nat such other times as may be agreed by the county of Erie and the\nNiagara Frontier transportation authority, pay to the Niagara Frontier\ntransportation authority a sum equal to the amount of the transportation\nbusiness tax on utility services actually collected by said county less\nany amount actually refunded during such quarter, and less any\nreasonable costs incurred by said county in the administration and\ncollection of the tax authorized by this section. Payments made from the\nmass transportation operating assistance fund to the Niagara Frontier\ntransportation authority shall be used only for operations of mass\ntransportation services provided by the Niagara Frontier transportation\nauthority within the county of Erie. All such payments shall be made in\naccordance with the provisions of a contract between the county of Erie\nand the Niagara Frontier transportation authority.\n 4. All of the provisions of section one hundred eighty-six-a of this\nchapter, so far as the same are or can be made applicable, with such\nlimitations as are set forth in this section, and such modifications as\nmay be necessary in order to adapt such taxes to local conditions shall\napply to the taxes authorized by this section.\n 5. Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within ninety days after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the civil practice law and rules shall not be\ninstituted unless the amount of any tax sought to be reviewed, with such\ninterest and penalties thereon as may be provided for by local law or\nregulation, shall be first deposited and an undertaking filed, in such\namount and with such sureties as a justice of the supreme court shall\napprove to the effect that if such proceeding be dismissed or the tax\nconfirmed, the petitioner will pay all costs and charges which may\naccrue in such proceeding.\n 6. Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper fiscal officer or officers, and such\nofficer or officers shall have made a determination denying such refund,\nsuch determination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules; provided, however,\nthat such proceeding is instituted within thirty days after the giving\nof the notice of such denial, that a final determination of tax due was\nnot previously made, and that an undertaking is filed with the proper\nfiscal officer or officers in such amount and with such sureties as a\njustice of the supreme court shall approve to the effect that if such\nproceeding be dismissed or the tax confirmed, the petitioner will pay\nall costs and charges which may accrue in such proceeding.\n