2023 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.