§ 186-c. Metropolitan transportation business tax surcharge on utility\nservices and excise tax on sale of telecommunication services.\n 1. (a) (1) Every utility doing business in the metropolitan commuter\ntransportation district shall pay a tax surcharge, in addition to the\ntax imposed by section one hundred eighty-six-a of this article, to be\ncomputed at the rate of seventeen percent of the tax imposed under such\nsection after the deduction of credits otherwise allowable under this\narticle except any utility credit provided for by article thirteen-A of\nthis chapter; provided, however, that such rates of tax surcharge shall\nbe applied only to that portion of the tax imposed under section one\nhundred eighty-six-a of this article after the deduction of credits\notherwise allowable under this article, except any utility credit\nprovided for by article thirteen-A of this chapter, which is\nattributable to the taxpayer's gross income or gross operating income\nfrom business activity carried on within the metropolitan commuter\ntransportation district.\n (2) Provided however, that in the case of the tax imposed under\nparagraph (a) of subdivision one of section one hundred eighty-six-a of\nthis article (relating to providers of telecommunications services) such\ntax surcharge shall be calculated as if the tax imposed under section\none hundred eighty-six-a of this article were imposed at a rate of three\nand one-half percent.\n (b) (1) In addition to the surcharge imposed by paragraph (a) of this\nsubdivision, there is hereby imposed a surcharge on the gross receipts\nfrom telecommunication services, except for the gross receipts from\nmobile telecommunication services that are subject to tax under\nsubparagraph two of this paragraph, relating to the metropolitan\ncommuter transportation district at the rate of seventeen percent of the\nstate tax rate under section one hundred eighty-six-e of this article.\nAll the definitions and other provisions of section one hundred\neighty-six-e of this article shall apply to the tax imposed by this\nsubparagraph with such modification and limitation as may be necessary\n(including substituting the words "metropolitan commuter transportation\ndistrict" for "state" where appropriate) in order to adapt the language\nof such section one hundred eighty-six-e of this article to the\nsurcharge imposed by this subparagraph within such metropolitan commuter\ntransportation district so as to include (i) any intra-district\ntelecommunication services, (ii) any inter-district telecommunication\nservices which originate or terminate in such district and are charged\nto a service address therein regardless of where the amounts charged for\nsuch services are billed or ultimately paid, and (iii) as apportioned to\nsuch district, private telecommunication services. Provided however,\nsuch tax surcharge shall be calculated as if the tax imposed under\nsection one hundred eighty-six-e of this article were imposed at a rate\nof three and one-half percent.\n (2) In addition to the surcharge imposed by paragraph (a) of this\nsubdivision, there is hereby imposed a surcharge on the gross receipts\nfrom mobile telecommunication services relating to the metropolitan\ncommuter transportation district at the rate of seven-tenths and\ntwo-hundredths and one-thousandth percent on and after May first, two\nthousand fifteen. All the definitions and other provisions of section\none hundred eighty-six-e of this article shall apply to the tax imposed\nby this subparagraph with such modification and limitation as may be\nnecessary (including substituting the words "metropolitan commuter\ntransportation district" for "state" where appropriate) in order to\nadapt the language of such section one hundred eighty-six-e of this\narticle to the surcharge imposed by this subparagraph within such\nmetropolitan commuter transportation district so as to include any\nmobile telecommunications service provided by a home service
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