2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 186-D - Transportation Business Tax on Utility Services in Erie County.

§  186-d.  Transportation  business  tax  on  utility services in Erie
  county. 1. Notwithstanding any other provisions of law to the  contrary,
  the county of Erie, acting through its local legislative body, is hereby
  authorized  and empowered to adopt and amend local laws imposing in such
  county a tax such as is imposed by section one hundred  eighty-six-a  of
  this  chapter,  except  that  the  rate  thereof  shall not be less than
  one-half of one per centum, and shall not exceed three-quarters  of  one
  per  centum,  of  gross income or of gross operating income, as the case
  may be, and shall make provision  for  the  collection  thereof  by  the
  comptroller of such county. A tax imposed pursuant to this section shall
  apply  to  gross  income  or gross operating income, as the case may be,
  attributable to such county and shall be in  addition  to  any  and  all
  other taxes.
2.  Revenue  resulting from the imposition of taxes authorized by this
  section heretofore or hereafter imposed shall be paid into the  treasury
  of  such  county,  and  shall  be  credited  to  and deposited in a mass
  transportation operating assistance fund.
3. The county shall, not later than the fifteenth  day  following  the
  termination  of a calendar quarter for which tax revenue is received, or
  at such other times as may be agreed by  the  county  of  Erie  and  the
  Niagara  Frontier  transportation authority, pay to the Niagara Frontier
  transportation authority a sum equal to the amount of the transportation
  business tax on utility services actually collected by said county  less
  any   amount  actually  refunded  during  such  quarter,  and  less  any
  reasonable costs incurred by  said  county  in  the  administration  and
  collection of the tax authorized by this section. Payments made from the
  mass  transportation  operating  assistance fund to the Niagara Frontier
  transportation authority shall be  used  only  for  operations  of  mass
  transportation  services provided by the Niagara Frontier transportation
  authority within the county of Erie. All such payments shall be made  in
  accordance  with the provisions of a contract between the county of Erie
  and the Niagara Frontier transportation authority.
4. All of the provisions of section one hundred eighty-six-a  of  this
  chapter,  so  far  as  the same are or can be made applicable, with such
  limitations as are set forth in this section, and such modifications  as
  may  be necessary in order to adapt such taxes to local conditions shall
  apply to the taxes authorized by this section.
5. Any final determination of the amount of any tax payable  hereunder
  shall  be reviewable for error, illegality or unconstitutionality or any
  other reason whatsoever by a proceeding under article  seventy-eight  of
  the  civil practice law and rules if application therefor is made to the
  supreme court within ninety days after the giving of the notice of  such
  final  determination,  provided, however, that any such proceeding under
  article seventy-eight of the civil practice law and rules shall  not  be
  instituted unless the amount of any tax sought to be reviewed, with such
  interest  and  penalties  thereon as may be provided for by local law or
  regulation, shall be first deposited and an undertaking filed,  in  such
  amount  and  with  such sureties as a justice of the supreme court shall
  approve to the effect that if such proceeding be dismissed  or  the  tax
  confirmed,  the  petitioner  will  pay  all  costs and charges which may
  accrue in such proceeding.
6. Where any  tax  imposed  hereunder  shall  have  been  erroneously,
  illegally or unconstitutionally collected and application for the refund
  thereof  duly  made  to  the proper fiscal officer or officers, and such
  officer or officers shall have made a determination denying such refund,
  such determination shall be reviewable by  a  proceeding  under  article
  seventy-eight  of  the  civil practice law and rules; provided, however,
  that such proceeding is instituted within thirty days after  the  giving

  of  the notice of such denial, that a final determination of tax due was
  not previously made, and that an undertaking is filed  with  the  proper
  fiscal  officer  or  officers in such amount and with such sureties as a
  justice  of  the  supreme court shall approve to the effect that if such
  proceeding be dismissed or the tax confirmed, the  petitioner  will  pay
  all costs and charges which may accrue in such proceeding.