§ 209-B. Metropolitan transportation business tax surcharge. 1. (a)\nFor the privilege of exercising its corporate franchise, or of doing\nbusiness, or of employing capital, or of owning or leasing property in a\ncorporate or organized capacity, or of maintaining an office, or of\nderiving receipts from activity in the metropolitan commuter\ntransportation district, for all or any part of its taxable year, there\nis hereby imposed on every corporation, other than a New York S\ncorporation, subject to tax under section two hundred nine of this\narticle, or any receiver, referee, trustee, assignee or other fiduciary,\nor any officer or agent appointed by any court, who conducts the\nbusiness of any such corporation, a tax surcharge, in addition to the\ntax imposed under section two hundred nine of this article, to be\ncomputed at the rate of seventeen percent of the tax imposed under such\nsection for such taxable years or any part of such taxable years ending\non or after December thirty-first, nineteen hundred eighty-three and\nbefore January first, two thousand fifteen after the deduction of any\ncredits otherwise allowable under this article, at the rate of\ntwenty-five and six-tenths percent of the tax imposed under such section\nfor taxable years beginning on or after January first, two thousand\nfifteen and before January first, two thousand sixteen before the\ndeduction of any credits otherwise allowable under this article, at the\nrate determined by the commissioner pursuant to paragraph (f) of this\nsubdivision of the tax imposed under such section, for taxable years\nbeginning on or after January first, two thousand sixteen and before\nJanuary first, two thousand twenty-four before the deduction of any\ncredits otherwise allowable under this article, and at the rate of\nthirty percent of the tax imposed under such section for taxable years\nbeginning on or after January first, two thousand twenty-four before the\ndeduction of any credits otherwise allowable under this article.\nHowever, such rate of tax surcharge shall be applied only to that\nportion of the tax imposed under section two hundred nine of this\narticle before the deduction of any credits otherwise allowable under\nthis article which is attributable to the taxpayer's business activity\ncarried on within the metropolitan commuter transportation district; and\nprovided, further, the surcharge computed on a combined report shall\ninclude a surcharge on the fixed dollar minimum tax for each member of\nthe combined group subject to the surcharge under this subdivision.\n (b) A corporation is deriving receipts from activity in the\nmetropolitan commuter transportation district if it has receipts within\nthe metropolitan commuter transportation district of one million dollars\nor more in a taxable year. For purposes of this section, the term\n"receipts" means the receipts that are subject to the apportionment\nrules set forth in section two hundred ten-A of this article, and the\nterm "receipts within the metropolitan commuter transportation district"\nmeans the receipts included in the numerator of the apportionment factor\ndetermined under subdivision two of this section. For purposes of this\nparagraph, receipts from processing credit card transactions for\nmerchants include merchant discount fees received by the corporation.\n (c) A corporation is doing business in the metropolitan commuter\ntransportation district if (i) it has issued credit cards to one\nthousand or more customers who have a mailing address within the\nmetropolitan commuter transportation district as of the last day of its\ntaxable year, (ii) it has merchant customer contracts with merchants and\nthe total number of locations covered by those contracts equals one\nthousand or more locations in the metropolitan commuter transportation\ndistrict to whom the corporation remitted payments for credit card\ntransactions during the taxable year, or (iii) the sum of the number of\ncustomers d
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