§ 184. Additional franchise tax on transportation and transmission\ncorporations and associations.-- 1. The term "corporation" as used in\nthis section shall include an association, within the meaning of\nparagraph three of subsection (a) of section seventy-seven hundred one\nof the internal revenue code (including a limited liability company), a\npublicly traded partnership treated as a corporation for purposes of the\ninternal revenue code pursuant to section seventy-seven hundred four\nthereof.\n Every corporation, 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 local\ntelephone business, or formed for or principally engaged in the conduct\nof two or more of such businesses, and every corporation, joint-stock\ncompany or association formed for or principally engaged in the conduct\nof surface railroad, whether or not operated by steam, subway railroad,\nelevated railroad, palace car, sleeping car or trucking business or\nformed for or principally engaged in the conduct of two or more such\nbusinesses and which has made an election pursuant to subdivision ten of\nsection one hundred eighty-three of this article, and every other\ncorporation, joint-stock company or association formed for or\nprincipally engaged in the conduct of a transportation or transmission\nbusiness (other than a telephone business), except a corporation,\njoint-stock company or association formed for or principally engaged in\nthe conduct of a surface railroad, whether or not operated by steam,\nsubway railroad, elevated railroad, palace car, sleeping car or trucking\nbusiness or formed for or principally engaged in the conduct of two or\nmore of such businesses and which has not made the election provided for\nin subdivision ten of section one hundred eighty-three of this article,\nand, except a corporation, joint-stock company or association\nprincipally engaged in the conduct of aviation (including air freight\nforwarders acting as principal and like indirect air carriers) and\nexcept a corporation principally engaged in providing telecommunication\nservices between aircraft and dispatcher, aircraft and air traffic\ncontrol or ground station and ground station (or any combination of the\nforegoing), at least ninety percent of the voting stock of which\ncorporation is owned, directly or indirectly, by air carriers and which\ncorporation's principal function is to fulfill the requirements of (i)\nthe federal aviation administration (or the successor thereto) or (ii)\nthe international civil aviation organization (or the successor\nthereto), relating to the existence of a communication system between\naircraft and dispatcher, aircraft and air traffic control or ground\nstation and ground station (or any combination of the foregoing) for the\npurposes of air safety and navigation and for the privilege of\nexercising its corporate franchise, or of doing business, or of\nemploying capital, or of owning or leasing property in this state in a\ncorporate or organized capacity, or maintaining an office in this state,\nshall pay a franchise tax which shall be equal to three-eighths of one\npercent for taxable years commencing after two thousand, upon its gross\nearnings from all sources within this state; except that, for taxable\nyears commencing on or after January first, nineteen hundred ninety,\nevery corporation, joint-stock company or association formed for or\nprincipally engaged in the conduct of local telephone business, or\ntelegraph business shall pay a franchise tax which shall be equal to\nthree-eighths of one percent for taxable years commencing after two\nthousand, upon its gross earnings from all sources within this state,\nexcept that a corporation, joint-stock company
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