Section 186-C. Temporary 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 section one hundred eighty-six-a of this article,
  for all or any parts of its taxable years commencing on or after January
  first,  nineteen  hundred  eighty-two   but   ending   before   December
  thirty-first,  two  thousand  thirteen,  to  be  computed at the rate of
  eighteen  percent  of  the  tax  imposed  under  section   one   hundred
  eighty-six-a  of this article 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 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
  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  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; 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.
    (2) Provided however, that commencing January first, two thousand,  in
  the  case  of  the tax imposed under paragraph (a) of subdivision one of
  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 section one  hundred  eighty-six-a  of  this
  article were imposed at a rate of three and one-half percent.
    (b)  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  relating to the metropolitan commuter
  transportation district at the rate of seventeen percent  of  the  state
  tax  rate under section one hundred eighty-six-e of this article for all
  or part of taxable years commencing on and after January first, nineteen
  hundred  ninety-five  but  ending  before  December  thirty-first,   two
  thousand  thirteen.  All the definitions and other provisions of section
  one hundred eighty-six-e of this article shall apply to the tax  imposed
  by  this  paragraph  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 section  one  hundred  eighty-six-e  of  this
  article   to  the  surcharge  imposed  by  this  paragraph  within  such
  metropolitan commuter transportation district so as to include  (1)  any
  intra-district  telecommunication services, except any telecommunication
  services the  gross  receipts  from  which  are  subject  to  tax  under
  subparagraph   four   of   this   paragraph,   (2)   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, except
  any telecommunications  services  the  gross  receipts  from  which  are
  subject  to  tax  under  subparagraph  four  of  this  paragraph, (3) as
  apportioned to such district, private telecommunication services, except
  any telecommunication services the gross receipts from which are subject

  to tax under  subparagraph  four  of  this  paragraph,  and  (4)  mobile
  telecommunications service provided by a home service provider where the
  place of primary use is within such metropolitan commuter transportation
  district.  Provided  however, commencing October first, nineteen hundred
  ninety-eight such tax surcharge  shall  be  calculated  as  if  the  tax
  imposed  under  section  one  hundred  eighty-six-e of this article were
  imposed at a rate of three and one-half percent.
    2. If the tax imposed under 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 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 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  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 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.