§ 183-a. Metropolitan transportation business tax surcharge on\ntransportation and transmission corporations and associations.\n 1. The term "corporation" as used in this section shall include an\nassociation, within the meaning of paragraph three of subsection (a) of\nsection seventy-seven hundred one of the internal revenue code\n(including a limited liability company), a publicly traded partnership\ntreated as a corporation for purposes of the internal revenue code\npursuant to section seventy-seven hundred four thereof and any business\nconducted by a trustee or trustees wherein interest or ownership is\nevidenced by certificates or other written instruments. Every\ncorporation, joint-stock company or association formed for or\nprincipally engaged in the conduct of canal, steamboat, ferry (except a\nferry company operating between any of the boroughs of the city of New\nYork under a lease granted by the city), express, navigation, pipe line,\ntransfer, baggage express, omnibus, taxicab, telegraph, or telephone\nbusiness, or formed for or principally engaged in the conduct of two or\nmore such businesses, and every corporation, joint-stock company or\nassociation formed for or principally engaged in the conduct of a\nrailroad, palace car, sleeping car or trucking business or formed for or\nprincipally engaged in the conduct of two or more of such businesses and\nwhich has made an election pursuant to subdivision ten of section one\nhundred eighty-three of this article, and every other corporation,\njoint-stock company or association principally engaged in the conduct of\na transportation or transmission business, except a corporation,\njoint-stock company or association formed for or principally engaged in\nthe conduct of a railroad, palace car, sleeping car or trucking business\nor formed for or principally engaged in the conduct of two or more of\nsuch businesses and which has not made the election provided for in\nsubdivision ten of section one hundred eighty-three of this article, and\nexcept a corporation, joint-stock company or association principally\nengaged in the conduct of aviation (including air freight forwarders\nacting as principal and like indirect air carriers) and except a\ncorporation principally engaged in providing telecommunication services\nbetween aircraft and dispatcher, aircraft and air traffic control or\nground station and ground station (or any combination of the foregoing),\nat least ninety percent of the voting stock of which corporation is\nowned, directly or indirectly, by air carriers and which corporation's\nprincipal function is to fulfill the requirements of (i) the federal\naviation administration (or the successor thereto) or (ii) the\ninternational civil aviation organization (or the successor thereto),\nrelating to the existence of a communication system between aircraft and\ndispatcher, aircraft and air traffic control or ground station and\nground station (or any combination of the foregoing) for the purposes of\nair safety and navigation, shall pay for the privilege of exercising its\ncorporate franchise, or of doing business, or of employing capital, or\nof owning or leasing property in the metropolitan commuter\ntransportation district in such corporate or organized capacity, or of\nmaintaining an office in such district, a tax surcharge, which tax\nsurcharge, in addition to the tax imposed by section one hundred\neighty-three of this article, shall be computed at the rate of seventeen\npercent of the tax imposed under such section for such years or any part\nof such years after the deduction of any credits otherwise allowable\nunder this article; provided, however, that such rates of tax surcharge\nshall be applied only to that portion of the tax imposed under section\none hundred eighty-three of this article after the deduction of any\ncredits otherwise allowable under this article which is attributable to\nthe taxpayer's business activity carried on within the metropolitan\n
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