Business Utility Tax

Department of Finance


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Utility Tax

Who Has to Pay This Tax?

This tax must be paid by every utility and vendor of utility services doing business in New York City.

Tax Rates

The basic utility tax rate is 2.35% of gross income or gross operating income. However, different rates apply to bus companies and railroads, as shown below:

BUSINESS TYPE
TAX RATE

Utilities
2.35% of gross income

Omnibus operators subject to NYS Department of Public Service supervision
1.17% of gross income

Railroads
3.52% of gross income

Vendors of utility services
2.35% of gross operating income

Omnibus operators who are not subject to NYS Dept. of Public Service supervision
1.17% of gross operating income

Limited fare omnibus commuter service
.10% of gross income

Limited Fare omnibuses that provide other services
1.17% of gross income

Filing Information & Forms

Utility services vendors must pay the UTX and the General Corporation Tax (GCT) or Business Corporation Tax (COR) or Unincorporated Business Tax (UBT). They are permitted to reduce their business income for GCT or COR by the ratio of gross operating income subject to UTX to total gross operating income.

Refunds

You may request a refund within three years from the time you filed the Utility Tax return or two years from the time the tax was paid.

2024 Utility Tax Forms

NYC-9.5UTX - Claim for REAP Credit Applied to the Utility Tax

NYC-9.8UTX - Claim for Lower Manhattan Relocation Employment Assistance Program (LMREAP) Credit Applied to the Utility Tax

NYC-UXP - Return of Excise Tax by Utilities (for use by utilities other than railroads, bus companies, and other common carriers)
File online with e-Services

NYC-UXRB - Return of Excise Tax by Utilities (for use by railroads, bus companies, and other common carriers other than trucking companies)
File online with e-Services

NYC-UXS - Return of Excise Tax by Vendors of Utility Services [for use by persons (other than a limited fare omnibus company) not subject to the supervision of the Department of Public Service who furnish or sell utility services or operate omnibuses
File online with e-Services

Archived Utility Tax Forms (2023 - 2012)

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

Related Tax Forms

Power of Attorney POA-1

DOF-1(Change of Business Information)
DOF-1 Online

Computer Data Request

Conciliation Conference Request

Conciliation Conference (CMVT) Request
For Use By NYC Commercial Motor Vehicles Taxpayers Only

Request for Consent to Dissolution (GCT)

Request for Supplementary Information for Consent to Dissolution

Electronic Transmittal of Tax Information

Commercial Motor Vehicle Tax (CMVT) Exemption Affidavit

Letter Ruling Request Form

Tax Status Report Application

Vendor Forms

Filing Deadlines

Returns are due monthly, by the 25 of each month, covering gross income or gross operating income for the prior calendar month.

Semiannual filings are due on July 25 and January 25 and are permitted if the prior year's tax liability was less than $100,000.

Frequently Asked Questions

Do landlords reselling electricity have to report these receipts on the UTX return?
No. The Utility bills the landlord for the tax and the landlord pays the tax amount to the Utility.

Does a landlord still have to file Form NYC-UXS if none of his gross income is subject to Utility tax?
No. However, we can request that you file a return for informational purposes.

Are most Utility Tax returns filed monthly?
Yes. In general, you need to file Utility Tax returns monthly. However, if your utility tax liability is less than $100,000 for the prior calendar year, you can file your returns for the subsequent year semi-annually.

Legal Authority

Title 11, Chapter 11 Administrative Code, Enabling Act: Tax Law Section 1201(a) New York City Administrative Code §11-1101(6)