Section 184-A. Additional temporary 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 and except a corporation, joint-stock company
  or association which is liable to taxation under article  thirty-two  of
  this  chapter,  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 for all or any part of its taxable  years
  commencing  on  or after January first, nineteen hundred eighty-two, but
  ending before December thirty-first, two thousand  thirteen,  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  eighteen
  percent  of  the  tax imposed under such section one hundred eighty-four
  for such taxable years or any part of such taxable years  ending  before
  December thirty-first, nineteen hundred eighty-three after the deduction

  of  any  credits otherwise allowable under this article, and at the rate
  of seventeen percent of the tax imposed  under  such  section  for  such
  taxable  years  or  any  part  of  such taxable years ending on or after
  December thirty-first, nineteen hundred eighty-three 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; and
  provided,  further,  that  the  tax surcharge imposed by this section on
  corporations, joint-stock  companies  and  associations  formed  for  or
  principally  engaged  in  the conduct of telephone or telegraph business
  shall be computed in accordance with this subdivision and paragraph  (c)
  of  subdivision  two  of  this  section  as if the three-quarters of one
  percent rate of tax provided for  in  subdivision  one  of  section  one
  hundred  eighty-four  of  this article were applicable to such telephone
  and telegraph businesses  for  taxable  years  commencing  on  or  after
  January  first,  nineteen  hundred  eighty-five  and ending on or before
  December  thirty-first,  nineteen  hundred  eighty-nine;  and  provided,
  further,  that  the  tax  surcharge imposed by this section shall not be
  imposed upon any  taxpayer  for  more  than  three  hundred  seventy-two
  months.  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.