N.Y. Tax Law Section 186-C
Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services


1.

(a) (1) Every utility doing business in the metropolitan commuter transportation district shall pay a tax surcharge, in addition to the tax imposed by § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article, to be computed at the rate of seventeen percent of the tax imposed under such section after the deduction of credits otherwise allowable under this article except any utility credit provided for by article thirteen-A of this chapter; provided, however, that such rates of tax surcharge shall be applied only to that portion of the tax imposed under § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article after the deduction of credits otherwise allowable under this article, except any utility credit provided for by article 13-A (Tax On Petroleum Businesses)article thirteen-A of this chapter, which is attributable to the taxpayer’s gross income or gross operating income from business activity carried on within the metropolitan commuter transportation district.

(2)

Provided however, that in the case of the tax imposed under paragraph (a) of subdivision one of § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article (relating to providers of telecommunications services) such tax surcharge shall be calculated as if the tax imposed under § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article were imposed at a rate of three and one-half percent.

(b)

(1) In addition to the surcharge imposed by paragraph (a) of this subdivision, there is hereby imposed a surcharge on the gross receipts from telecommunication services, except for the gross receipts from mobile telecommunication services that are subject to tax under subparagraph two of this paragraph, relating to the metropolitan commuter transportation district at the rate of seventeen percent of the state tax rate under § 186-E (Excise tax on telecommunication services)section one hundred eighty-six-e of this article. All the definitions and other provisions of § 186-E (Excise tax on telecommunication services)section one hundred eighty-six-e of this article shall apply to the tax imposed by this subparagraph with such modification and limitation as may be necessary (including substituting the words “metropolitan commuter transportation district” for “state” where appropriate) in order to adapt the language of such § 186-E (Excise tax on telecommunication services)section one hundred eighty-six-e of this article to the surcharge imposed by this subparagraph within such metropolitan commuter transportation district so as to include (i) any intra-district telecommunication services, (ii) any inter-district telecommunication services which originate or terminate in such district and are charged to a service address therein regardless of where the amounts charged for such services are billed or ultimately paid, and (iii) as apportioned to such district, private telecommunication services. Provided however, such tax surcharge shall be calculated as if the tax imposed under § 186-E (Excise tax on telecommunication services)section one hundred eighty-six-e of this article were imposed at a rate of three and one-half percent.

(2)

In addition to the surcharge imposed by paragraph (a) of this subdivision, there is hereby imposed a surcharge on the gross receipts from mobile telecommunication services relating to the metropolitan commuter transportation district at the rate of seven-tenths and two-hundredths and one-thousandth percent on and after May first, two thousand fifteen. All the definitions and other provisions of § 186-E (Excise tax on telecommunication services)section one hundred eighty-six-e of this article shall apply to the tax imposed by this subparagraph with such modification and limitation as may be necessary (including substituting the words “metropolitan commuter transportation district” for “state” where appropriate) in order to adapt the language of such § 186-E (Excise tax on telecommunication services)section one hundred eighty-six-e of this article to the surcharge imposed by this subparagraph within such metropolitan commuter transportation district so as to include any mobile telecommunications service provided by a home service provider where the mobile telecommunications customer’s place of primary use is within such metropolitan commuter transportation district.

2.

If the tax imposed under § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article is on the taxpayer’s gross income, the portion of the tax attributable to gross income from business activity carried on within the metropolitan commuter transportation district shall be determined by multiplying the tax imposed under § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article by the ratio of the taxpayer’s gross income from all sources within the metropolitan commuter transportation district to its gross income from all sources within the entire state.

3.

If the tax imposed under § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article is on the taxpayer’s gross operating income, the portion of the tax attributable to gross operating income from business activity carried on within the metropolitan commuter transportation district shall be determined by multiplying the tax imposed under § 186-A (Tax on the furnishing of utility services)section one hundred eighty-six-a of this article by the ratio of the taxpayer’s gross operating income from all sources within the metropolitan commuter transportation district to its gross operating income from all sources within the entire state.

4.

The provisions concerning reports and returns under subdivision four of section one hundred eighty-six-a and subdivision six of section one hundred eighty-six-e of this article, as the case may be, shall be applicable to this section. An extension pursuant to § 193 (Extension of time for filing report)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 and manner 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-six-a and section one hundred eighty-six-e of this article, as the case may be, are applicable to the tax surcharge imposed by this section.

5.

Notwithstanding any other provision of state or local law, the tax surcharge imposed by this section shall not be allowed as a deduction and shall, to the extent deductible in determining federal adjusted gross income, be added to federal adjusted gross income, in the computation of any tax imposed under this chapter or any other chapter of state or local law. Furthermore, the credits otherwise allowable under this article shall not be allowed against the tax surcharge imposed by this section.

6.

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.

Source: Section 186-C — Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services, https://www.­nysenate.­gov/legislation/laws/TAX/186-C (updated Apr. 24, 2015; accessed Dec. 21, 2024).

182
Additional franchise tax on certain oil companies
182‑A
Franchise tax on certain oil companies
183
Franchise tax on transportation and transmission corporations and associations
183‑A
Metropolitan transportation business tax surcharge on transportation and transmission corporations and associations
184
Additional franchise tax on transportation and transmission corporations and associations
184‑A
Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services
186‑A
Tax on the furnishing of utility services
186‑C
Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services
186‑D
Transportation business tax on utility services in Erie county
186‑E
Excise tax on telecommunication services
186‑F
Public safety communications surcharge
186‑G
Wireless communications surcharge authorized
187
Credit for special additional mortgage recording tax
187‑A
Credit for employment of persons with disabilities
187‑B
Alternative fuels and electric vehicle recharging property credit
187‑C
Biofuel production credit
187‑D
Green building credit
187‑E
Credit for transportation improvement contributions
187‑F
Order of credits
187‑G
Brownfield redevelopment tax credit
187‑H
Remediated brownfield credit for real property taxes for qualified sites
187‑I
Environmental remediation insurance credit
187‑N
Security training tax credit
187‑N*2
Fuel cell electric generating equipment expenditures credit
187‑O
Temporary deferral nonrefundable payout credit
187‑P
Temporary deferral refundable payout credit
187‑Q
Utility COVID-19 debt relief credit
187‑R
Commercial security tax credit
188
Tax surcharge
189‑B
Tax surcharge
190
Long-term care insurance credit
191
Receivers, etc
192
Reports of corporations
193
Extension of time for filing report
194
Further requirements as to reports of corporations
197
Payment of tax and penalties
197‑A
Declaration of estimated tax
197‑B
Payments of estimated tax
197‑C
Applicability of section one hundred eighty-two-a
197‑D
The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...
202
Secrecy required of officials
203
Collection of taxes
203‑A
Dissolution of delinquent business corporations
203‑B
Annulment of authority to do business by foreign corporations
204
Reports to be made by the secretary of state
205
Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter
206
Deposit and disposition of revenue
207
Limitation of time
207‑A
Exemption of corporations owned by a municipality
207‑B
Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four

Accessed:
Dec. 21, 2024

Last modified:
Apr. 24, 2015

§ 186-C’s source at nysenate​.gov

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