2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 183-A - Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and Associations.

§   183-a.  Metropolitan  transportation  business  tax  surcharge  on
  transportation and transmission corporations and associations.
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), a publicly traded partnership
  treated as a corporation for  purposes  of  the  internal  revenue  code
  pursuant  to section seventy-seven hundred four thereof and any business
  conducted by a trustee or trustees  wherein  interest  or  ownership  is
  evidenced   by   certificates   or   other  written  instruments.  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 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
  railroad, palace car, sleeping car or trucking business or formed for or
  principally engaged in the conduct of two or more of 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 principally engaged in the conduct of
  a   transportation  or  transmission  business,  except  a  corporation,
  joint-stock company or association formed for or principally engaged  in
  the conduct of a railroad, palace car, sleeping car or trucking business
  or  formed  for  or principally engaged in the conduct of two or more of
  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-three of this article, shall be computed at the rate of seventeen
  percent of the tax imposed under such section for such years or any part
  of  such  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-three 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  as  so  determined  in  the  manner
  prescribed by the rules and regulations promulgated by the commissioner.
2.  The  owning or holding in the metropolitan commuter transportation
  district by a corporation, or by a trustee or  trustees  included  under
  this  section within the meaning of the term corporation as hereinbefore
  defined, of property shall constitute doing business in the metropolitan
  commuter transportation district within the  meaning  of  this  section;
  provided,  however,  that  the  owning  or holding in such district by a
  railroad, palace car or sleeping car corporation, business,  navigation,
  canal,  ferry,  (except  a  ferry  company  operating between any of the
  boroughs of the city of New York under a lease granted by the city),  or
  steamboat  or any other corporation formed for or principally engaged in
  the operation of vessels included under this section within the  meaning
  of  the  term  corporation  as  hereinbefore  defined,  of property used
  exclusively in interstate or foreign commerce shall not constitute doing
  business in such district within the intent of this section. However,  a
  corporation  or such trustee or trustees shall not be deemed to be doing
  business, employing capital, owning or leasing property, or  maintaining
  an  office in the metropolitan commuter transportation district, for the
  purposes of this section, by reason  of  (a)  the  maintenance  of  cash
  balances  with  banks  or  trust  companies in the metropolitan commuter
  transportation district, or (b) the ownership  of  shares  of  stock  or
  securities kept in the metropolitan commuter transportation district, if
  kept  in  a safe deposit box, safe, vault or other receptacle rented for
  the purpose, or if pledged as collateral security, or if deposited  with
  one  or  more  banks or trust companies, or brokers who are members of a
  recognized security exchange, in safekeeping or custody accounts, or (c)
  the taking of any action by any such bank or trust  company  or  broker,
  which is incidental to the rendering of safekeeping or custodian service
  to  such  corporation,  or  (d)  the  maintenance  of  an office in such
  district by one or more officers or directors of the corporation who are
  not employees of the corporation if the  corporation  otherwise  is  not
  doing  business  in such district, and does not employ capital or own or
  lease property in such district, or (e) the keeping of books or  records
  of  a corporation in such district if such books or records are not kept
  by employees of such corporation and such corporation does not otherwise
  do business, employ capital, own or lease property or maintain an office
  in such district, or (f) any combination of  the  foregoing  activities.
  Provided,   further,  that  a  railroad,  palace  car  or  sleeping  car
  corporation, navigation, canal, ferry (except a ferry company  operating
  between  any  of  the  boroughs  of  the  city of New York under a lease
  granted by the city), steamboat, or any other corporation formed for  or
  principally  engaged  in the operation of vessels whose only activity in
  the metropolitan commuter transportation district is (i) the maintenance
  of an office in such district and for the employing of capital  in  such
  district  and  (ii)  the  use  of  property exclusively in interstate or
  foreign commerce, shall not be subject to the tax surcharge  imposed  by
  this section.
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 report covering the tax  surcharge  which  must  be  calculated
  pursuant to this section based upon the tax reportable on the report due
  by March fifteenth of any year under section one hundred eighty-three of
  this  article,  for  taxable  years  beginning before January first, two
  thousand seventeen, and on the report due by April fifteenth of any year
  under  section  one  hundred  eighty-three  of this article, for taxable
  years beginning on or after January first, two thousand seventeen, shall
  be filed on or before March fifteenth of the year next  succeeding  such
  year,  for  taxable  years  beginning before January first, two thousand
  seventeen, and on or before April fifteenth of the year next  succeeding
  such  year,  for  taxable years beginning on or after January first, two
  thousand  seventeen.  An  extension  pursuant  to  section  one  hundred
  ninety-three  of  this article 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 year,
  if  such  preceding  year  consisted 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-three of this article are applicable to the tax surcharge
  imposed by this section except for section  one  hundred  ninety-two  of
  this article.