State Codes and Statutes

Statutes > New-york > Tax > Article-23 > 801

§  801.  Imposition  of  tax  and  rate.  (a)  For the sole purpose of  providing an additional stable and reliable dedicated funding source for  the metropolitan  transportation  authority  and  its  subsidiaries  and  affiliates  to  preserve,  operate  and  improve  essential  transit and  transportation services  in  the  metropolitan  commuter  transportation  district,  a  tax  is hereby imposed at a rate of thirty-four hundredths  (.34) percent of (1) the payroll expense of every employer  who  engages  in   business   within   the   MCTD   and  (2)  the  net  earnings  from  self-employment of individuals that are attributable to the MCTD if such  earnings attributable to the MCTD exceed ten thousand  dollars  for  the  tax year.    (b)(1)  An  individual  having  net earnings from self-employment from  activity   both   within   and   without   the   metropolitan   commuter  transportation  district  is required to allocate and apportion such net  earnings  to  the  MCTD  in  the  manner  required  for  allocation  and  apportionment of income under article twenty-two of this chapter.    (2) In the case of individuals with earnings from self-employment, the  net  earnings  from  self  employment  threshold  in  paragraph  two  of  subsection (a) of this section will be computed on an  individual  basis  regardless  of whether that individual filed a joint personal income tax  return.    (c) The determination of whether a covered employee is employed within  the MCTD  will  be  made  by  utilizing  the  rules  applicable  to  the  jurisdiction  of employment for purposes of the statewide wage reporting  system under section one  hundred  seventy-one-a  of  this  chapter  and  substituting the MCTD for the state in that application.

State Codes and Statutes

Statutes > New-york > Tax > Article-23 > 801

§  801.  Imposition  of  tax  and  rate.  (a)  For the sole purpose of  providing an additional stable and reliable dedicated funding source for  the metropolitan  transportation  authority  and  its  subsidiaries  and  affiliates  to  preserve,  operate  and  improve  essential  transit and  transportation services  in  the  metropolitan  commuter  transportation  district,  a  tax  is hereby imposed at a rate of thirty-four hundredths  (.34) percent of (1) the payroll expense of every employer  who  engages  in   business   within   the   MCTD   and  (2)  the  net  earnings  from  self-employment of individuals that are attributable to the MCTD if such  earnings attributable to the MCTD exceed ten thousand  dollars  for  the  tax year.    (b)(1)  An  individual  having  net earnings from self-employment from  activity   both   within   and   without   the   metropolitan   commuter  transportation  district  is required to allocate and apportion such net  earnings  to  the  MCTD  in  the  manner  required  for  allocation  and  apportionment of income under article twenty-two of this chapter.    (2) In the case of individuals with earnings from self-employment, the  net  earnings  from  self  employment  threshold  in  paragraph  two  of  subsection (a) of this section will be computed on an  individual  basis  regardless  of whether that individual filed a joint personal income tax  return.    (c) The determination of whether a covered employee is employed within  the MCTD  will  be  made  by  utilizing  the  rules  applicable  to  the  jurisdiction  of employment for purposes of the statewide wage reporting  system under section one  hundred  seventy-one-a  of  this  chapter  and  substituting the MCTD for the state in that application.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-23 > 801

§  801.  Imposition  of  tax  and  rate.  (a)  For the sole purpose of  providing an additional stable and reliable dedicated funding source for  the metropolitan  transportation  authority  and  its  subsidiaries  and  affiliates  to  preserve,  operate  and  improve  essential  transit and  transportation services  in  the  metropolitan  commuter  transportation  district,  a  tax  is hereby imposed at a rate of thirty-four hundredths  (.34) percent of (1) the payroll expense of every employer  who  engages  in   business   within   the   MCTD   and  (2)  the  net  earnings  from  self-employment of individuals that are attributable to the MCTD if such  earnings attributable to the MCTD exceed ten thousand  dollars  for  the  tax year.    (b)(1)  An  individual  having  net earnings from self-employment from  activity   both   within   and   without   the   metropolitan   commuter  transportation  district  is required to allocate and apportion such net  earnings  to  the  MCTD  in  the  manner  required  for  allocation  and  apportionment of income under article twenty-two of this chapter.    (2) In the case of individuals with earnings from self-employment, the  net  earnings  from  self  employment  threshold  in  paragraph  two  of  subsection (a) of this section will be computed on an  individual  basis  regardless  of whether that individual filed a joint personal income tax  return.    (c) The determination of whether a covered employee is employed within  the MCTD  will  be  made  by  utilizing  the  rules  applicable  to  the  jurisdiction  of employment for purposes of the statewide wage reporting  system under section one  hundred  seventy-one-a  of  this  chapter  and  substituting the MCTD for the state in that application.