NY Tax L § 184-A (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 184-A - Additional Metropolitan Transportation Business Tax Surcharge on Tran Sportation and Transmission Corporations and Associations Services.

§ 184-a. Additional metropolitan transportation business tax surcharge on   transportation   and  transmission  corporations  and  associations services.   1. The term "corporation" as used in this  section  shall  include  an association,  within the meaning of paragraph three of subsection (a) of section  seventy-seven  hundred  one  of  the  internal   revenue   code (including   a   limited  liability  company),  and  a  publicly  traded partnership treated as  a  corporation  for  purposes  of  the  internal revenue  code  pursuant  to  section seventy-seven hundred four thereof. Every corporation, joint-stock company  or  association  formed  for  or principally  engaged in the conduct of canal, steamboat, ferry (except a ferry company operating between any of the boroughs of the city  of  New York under a lease granted by the city), express, navigation, pipe line, transfer,   baggage   express,  omnibus,  taxicab,  telegraph  or  local telephone business, or formed for or principally engaged in the  conduct of  two  or  more  such  businesses,  and every corporation, joint-stock company or association formed for or principally engaged in the  conduct of  a  surface  railroad,  whether  or  not  operated  by  steam, subway railroad, elevated  railroad,  palace  car,  sleeping  car  or  trucking business  or  principally  engaged  in  the  conduct of two or more such businesses and which has made an election pursuant to subdivision ten of section one hundred  eighty-three  of  this  article,  and  every  other corporation,   joint-stock   company   or   association  formed  for  or principally engaged in the conduct of a transportation  or  transmission business  (other  than  a  telephone  business)  except  a  corporation, joint-stock company or association formed for or principally engaged  in the  conduct  of  a  surface railroad, whether or not operated by steam, subway railroad, elevated railroad, palace car, sleeping car or trucking business or principally engaged in the  conduct  of  two  or  more  such businesses  and  which  has  not  made  the  election  provided  for  in subdivision ten of section one hundred eighty-three of this article, and except a corporation, joint-stock  company  or  association  principally engaged  in  the  conduct  of aviation (including air freight forwarders acting as principal  and  like  indirect  air  carriers)  and  except  a corporation  principally engaged in providing telecommunication services between aircraft and dispatcher, aircraft and  air  traffic  control  or ground station and ground station (or any combination of the foregoing), at  least  ninety  percent  of  the voting stock of which corporation is owned, directly or indirectly, by air carriers and  which  corporation's principal  function  is  to  fulfill the requirements of (i) the federal aviation  administration  (or  the  successor  thereto)  or   (ii)   the international  civil  aviation  organization (or the successor thereto), relating to the existence of a communication system between aircraft and dispatcher, aircraft and air  traffic  control  or  ground  station  and ground station (or any combination of the foregoing) for the purposes of air safety and navigation, shall pay for the privilege of exercising its corporate  franchise,  or of doing business, or of employing capital, or of  owning  or   leasing   property   in   the   metropolitan   commuter transportation  district  in such corporate or organized capacity, or of maintaining an office in such  district,  a  tax  surcharge,  which  tax surcharge,  in  addition  to  the  tax  imposed  by  section one hundred eighty-four of this article, shall be computed at the rate of  seventeen percent  of the tax imposed under such section for such taxable years or any part of such taxable  years  after  the  deduction  of  any  credits otherwise  allowable  under  this  article; provided, however, that such rates of tax surcharge shall be applied only to that portion of the  tax imposed  under section one hundred eighty-four of this article after the deduction of any credits otherwise allowable under this article which is  attributable to the taxpayer's business activity carried on  within  the metropolitan  commuter  transportation district. Provided, however, that for taxable years beginning in two thousand and thereafter, for purposes of   this   subdivision  the  tax  imposed  under  section  one  hundred eighty-four of this article shall be deemed to have been imposed at  the rate  of  three-quarters  of  one  percent, except that in the case of a corporation, joint-stock  company  or  association  which  has  made  an election pursuant to subdivision ten of section one hundred eighty-three of  this article, for purposes of this subdivision the tax imposed under section one hundred eighty-four of this article shall be deemed to  have been imposed at the rate of six-tenths of one percent.   The  term  "local  telephone  business" shall have the same meaning as such term is used in section one hundred eighty-four  of  this  article. The term "telecommunication services" shall have the meaning ascribed to such term in section one hundred eighty-six-e of this article.   2.  (a)  A transportation and transmission corporation shall determine the portion of its tax attributable to business activity carried  on  in the  metropolitan  commuter transportation district (except as otherwise provided for in this subdivision) by multiplying the tax  imposed  under section  one  hundred  eighty-four  of  this  article by a fraction, the numerator of which is the taxpayer's  mileage  within  the  metropolitan commuter  transportation  district,  and the denominator of which is the taxpayer's mileage within the entire state during the period covered  by the report or reports required by this article.  (b)  A  corporation  principally  engaged  in the operation of vessels shall determine the portion of its tax attributable to business activity carried on in the metropolitan commuter transportation  district  during the  period covered by the report or reports required by this section by multiplying the tax imposed under section  one  hundred  eighty-four  of this article by a percentage which represents the ratio of the aggregate number of working days of the vessels it owns or leases in all navigable lakes,  rivers,  streams  and  waters  within  the metropolitan commuter transportation district to the aggregate number of working days  of  all the  vessels  it  owns  or leases within the entire state and in the New York territorial waters during such period.  (c) A telephone or telegraph corporation shall determine  the  portion of  its  tax  attributable  to  business  activity carried on within the metropolitan commuter transportation district  by  multiplying  the  tax imposed  under  section  one  hundred eighty-four of this article by the ratio of its total gross operating revenue  from  transmission  services performed   wholly   within  the  metropolitan  commuter  transportation district to its total gross operating revenue from transmission services performed within the entire state  during  the  period  covered  by  the report or reports required under this article.  (d)  With  respect  to  other types of transportation and transmission corporations or where the tax commission decides that with respect to  a certain  corporation  the  method  prescribed  above does not fairly and equitably  reflect  gross  earnings  from   all   sources   within   the metropolitan  commuter transportation district, the tax commission shall prescribe methods  of  allocation  or  apportionment  which  fairly  and equitably  reflect gross earnings from all sources within such district. Also, the tax  commission  may,  in  order  to  properly  reflect  gross earnings,  determine  the  report  period  in  which  any  item of gross earnings shall be included without regard to the  method  of  accounting employed by a corporation taxable hereunder.   3.  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.    4.  Notwithstanding any contrary provisions of state or local law, the tax surcharge imposed under this section  shall  not  be  allowed  as  a deduction  in  the  computation  of any state or local tax imposed under this chapter or any chapter  or  local  law.  Furthermore,  the  credits otherwise  allowable under this article shall not be allowed against the tax surcharge imposed by this section.   5.  The  provisions  concerning  reports  under  section  one  hundred ninety-two  of  this  article  shall  be  applicable to this section. An extension pursuant to section one hundred ninety-three shall be  allowed only  if  a  taxpayer  files  with  the  commissioner an application for extension in such form 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-four of this article are applicable to the tax  surcharge imposed by this section.