State Codes and Statutes

Statutes > New-york > Tax > Article-9 > 184-a

§ 184-a. Additional temporary metropolitan transportation business tax  surcharge   on   transportation   and   transmission   corporations  and  associations services. 1. The term "corporation" as used in this section  shall include an association, within the meaning of paragraph  three  of  subsection  (a)  of  section  seventy-seven  hundred one of the internal  revenue code (including a limited liability  company),  and  a  publicly  traded partnership treated as a corporation for purposes of the internal  revenue  code  pursuant  to  section seventy-seven hundred four thereof.  Every corporation, joint-stock company  or  association  formed  for  or  principally  engaged in the conduct of canal, steamboat, ferry (except a  ferry company operating between any of the boroughs of the city  of  New  York under a lease granted by the city), express, navigation, pipe line,  transfer,   baggage   express,  omnibus,  taxicab,  telegraph  or  local  telephone business, or formed for or principally engaged in the  conduct  of  two  or  more  such  businesses,  and every corporation, joint-stock  company or association formed for or principally engaged in the  conduct  of  a  surface  railroad,  whether  or  not  operated  by  steam, subway  railroad, elevated  railroad,  palace  car,  sleeping  car  or  trucking  business  or  principally  engaged  in  the  conduct of two or more such  businesses and which has made an election pursuant to subdivision ten of  section one hundred  eighty-three  of  this  article,  and  every  other  corporation,   joint-stock   company   or   association  formed  for  or  principally engaged in the conduct of a transportation  or  transmission  business  (other  than  a  telephone  business)  except  a  corporation,  joint-stock company or association formed for or principally engaged  in  the  conduct  of  a  surface railroad, whether or not operated by steam,  subway railroad, elevated railroad, palace car, sleeping car or trucking  business or principally engaged in the  conduct  of  two  or  more  such  businesses  and  which  has  not  made  the  election  provided  for  in  subdivision ten of section one hundred eighty-three of this article, and  except a corporation, joint-stock  company  or  association  principally  engaged  in  the  conduct  of aviation (including air freight forwarders  acting as principal  and  like  indirect  air  carriers)  and  except  a  corporation  principally engaged in providing telecommunication services  between aircraft and dispatcher, aircraft and  air  traffic  control  or  ground station and ground station (or any combination of the foregoing),  at  least  ninety  percent  of  the voting stock of which corporation is  owned, directly or indirectly, by air carriers and  which  corporation's  principal  function  is  to  fulfill the requirements of (i) the federal  aviation  administration  (or  the  successor  thereto)  or   (ii)   the  international  civil  aviation  organization (or the successor thereto),  relating to the existence of a communication system between aircraft and  dispatcher, aircraft and air  traffic  control  or  ground  station  and  ground station (or any combination of the foregoing) for the purposes of  air  safety and navigation and except a corporation, joint-stock company  or association which is liable to taxation under article  thirty-two  of  this  chapter,  shall  pay for the privilege of exercising its corporate  franchise, or of doing business, or of employing capital, or  of  owning  or leasing property in the metropolitan commuter transportation district  in  such corporate or organized capacity, or of maintaining an office in  such district, a tax surcharge for all or any part of its taxable  years  commencing  on  or after January first, nineteen hundred eighty-two, but  ending before December thirty-first, two thousand  thirteen,  which  tax  surcharge,  in  addition  to  the  tax  imposed  by  section one hundred  eighty-four of this article, shall be computed at the rate  of  eighteen  percent  of  the  tax imposed under such section one hundred eighty-four  for such taxable years or any part of such taxable years  ending  before  December thirty-first, nineteen hundred eighty-three after the deductionof  any  credits otherwise allowable under this article, and at the rate  of seventeen percent of the tax imposed  under  such  section  for  such  taxable  years  or  any  part  of  such taxable years ending on or after  December thirty-first, nineteen hundred eighty-three after the deduction  of  any  credits  otherwise  allowable  under  this  article;  provided,  however, that such rates of tax surcharge shall be applied only to  that  portion of the tax imposed under section one hundred eighty-four of this  article  after  the  deduction  of any credits otherwise allowable under  this article which is attributable to the taxpayer's  business  activity  carried on within the metropolitan commuter transportation district; and  provided,  further,  that  the  tax surcharge imposed by this section on  corporations, joint-stock  companies  and  associations  formed  for  or  principally  engaged  in  the conduct of telephone or telegraph business  shall be computed in accordance with this subdivision and paragraph  (c)  of  subdivision  two  of  this  section  as if the three-quarters of one  percent rate of tax provided for  in  subdivision  one  of  section  one  hundred  eighty-four  of  this article were applicable to such telephone  and telegraph businesses  for  taxable  years  commencing  on  or  after  January  first,  nineteen  hundred  eighty-five  and ending on or before  December  thirty-first,  nineteen  hundred  eighty-nine;  and  provided,  further,  that  the  tax  surcharge imposed by this section shall not be  imposed upon any  taxpayer  for  more  than  three  hundred  seventy-two  months.  Provided,  however,  that  for  taxable  years beginning in two  thousand and thereafter,  for  purposes  of  this  subdivision  the  tax  imposed  under  section one hundred eighty-four of this article shall be  deemed to have been  imposed  at  the  rate  of  three-quarters  of  one  percent,  except  that in the case of a corporation, joint-stock company  or association which has made an election pursuant to subdivision ten of  section one hundred eighty-three of this article, for purposes  of  this  subdivision  the  tax  imposed  under section one hundred eighty-four of  this article shall be deemed  to  have  been  imposed  at  the  rate  of  six-tenths of one percent.    The  term  "local  telephone  business" shall have the same meaning as  such term is used in section one hundred eighty-four  of  this  article.  The term "telecommunication services" shall have the meaning ascribed to  such term in section one hundred eighty-six-e of this article.    2.  (a)  A transportation and transmission corporation shall determine  the portion of its tax attributable to business activity carried  on  in  the  metropolitan  commuter transportation district (except as otherwise  provided for in this subdivision) by multiplying the tax  imposed  under  section  one  hundred  eighty-four  of  this  article by a fraction, the  numerator of which is the taxpayer's  mileage  within  the  metropolitan  commuter  transportation  district,  and the denominator of which is the  taxpayer's mileage within the entire state during the period covered  by  the report or reports required by this article.    (b)  A  corporation  principally  engaged  in the operation of vessels  shall determine the portion of its tax attributable to business activity  carried on in the metropolitan commuter transportation  district  during  the  period covered by the report or reports required by this section by  multiplying the tax imposed under section  one  hundred  eighty-four  of  this article by a percentage which represents the ratio of the aggregate  number of working days of the vessels it owns or leases in all navigable  lakes,  rivers,  streams  and  waters  within  the metropolitan commuter  transportation district to the aggregate number of working days  of  all  the  vessels  it  owns  or leases within the entire state and in the New  York territorial waters during such period.    (c) A telephone or telegraph corporation shall determine  the  portion  of  its  tax  attributable  to  business  activity carried on within themetropolitan commuter transportation district  by  multiplying  the  tax  imposed  under  section  one  hundred eighty-four of this article by the  ratio of its total gross operating revenue  from  transmission  services  performed   wholly   within  the  metropolitan  commuter  transportation  district to its total gross operating revenue from transmission services  performed within the entire state  during  the  period  covered  by  the  report or reports required under this article.    (d)  With  respect  to  other types of transportation and transmission  corporations or where the tax commission decides that with respect to  a  certain  corporation  the  method  prescribed  above does not fairly and  equitably  reflect  gross  earnings  from   all   sources   within   the  metropolitan  commuter transportation district, the tax commission shall  prescribe methods  of  allocation  or  apportionment  which  fairly  and  equitably  reflect gross earnings from all sources within such district.  Also, the tax  commission  may,  in  order  to  properly  reflect  gross  earnings,  determine  the  report  period  in  which  any  item of gross  earnings shall be included without regard to the  method  of  accounting  employed by a corporation taxable hereunder.    3.  The  term metropolitan commuter transportation district as used in  this section  shall  be  defined  pursuant  to  section  twelve  hundred  sixty-two of the public authorities law.    4.  Notwithstanding any contrary provisions of state or local law, the  tax surcharge imposed under this section  shall  not  be  allowed  as  a  deduction  in  the  computation  of any state or local tax imposed under  this chapter or any chapter  or  local  law.  Furthermore,  the  credits  otherwise  allowable under this article shall not be allowed against the  tax surcharge imposed by this section.    5.  The  provisions  concerning  reports  under  section  one  hundred  ninety-two  of  this  article  shall  be  applicable to this section. An  extension pursuant to section one hundred ninety-three shall be  allowed  only  if  a  taxpayer  files  with  the  commissioner an application for  extension in such form as said commissioner may prescribe by  regulation  and  pays  on or before the date of such filing in addition to any other  amounts required under this article, either ninety percent of the entire  tax surcharge required to be paid under this section for the  applicable  period,  or  not  less  than  the  tax surcharge shown on the taxpayer's  report for the preceding taxable year, if such  preceding  taxable  year  was  a  taxable year of twelve months. The tax surcharge imposed by this  section shall be payable to the commissioner in full  at  the  time  the  report  is  required  to be filed, and such tax surcharge or the balance  thereof, imposed on any taxpayer which ceases to exercise its  franchise  or  be  subject  to  the  tax surcharge imposed by this section shall be  payable to the commissioner at the time the report  is  required  to  be  filed,  provided  such  tax  surcharge  of  a domestic corporation which  continues to possess its franchise shall be subject to adjustment as the  circumstances  may  require;  all  other  tax  surcharges  of  any  such  taxpayer,  which  pursuant  to  the foregoing provisions of this section  would otherwise be  payable  subsequent  to  the  time  such  report  is  required to be filed, shall nevertheless be payable at such time. All of  the  provisions  of  this  article  presently  applicable to section one  hundred eighty-four of this article are applicable to the tax  surcharge  imposed by this section.

State Codes and Statutes

Statutes > New-york > Tax > Article-9 > 184-a

§ 184-a. Additional temporary metropolitan transportation business tax  surcharge   on   transportation   and   transmission   corporations  and  associations services. 1. The term "corporation" as used in this section  shall include an association, within the meaning of paragraph  three  of  subsection  (a)  of  section  seventy-seven  hundred one of the internal  revenue code (including a limited liability  company),  and  a  publicly  traded partnership treated as a corporation for purposes of the internal  revenue  code  pursuant  to  section seventy-seven hundred four thereof.  Every corporation, joint-stock company  or  association  formed  for  or  principally  engaged in the conduct of canal, steamboat, ferry (except a  ferry company operating between any of the boroughs of the city  of  New  York under a lease granted by the city), express, navigation, pipe line,  transfer,   baggage   express,  omnibus,  taxicab,  telegraph  or  local  telephone business, or formed for or principally engaged in the  conduct  of  two  or  more  such  businesses,  and every corporation, joint-stock  company or association formed for or principally engaged in the  conduct  of  a  surface  railroad,  whether  or  not  operated  by  steam, subway  railroad, elevated  railroad,  palace  car,  sleeping  car  or  trucking  business  or  principally  engaged  in  the  conduct of two or more such  businesses and which has made an election pursuant to subdivision ten of  section one hundred  eighty-three  of  this  article,  and  every  other  corporation,   joint-stock   company   or   association  formed  for  or  principally engaged in the conduct of a transportation  or  transmission  business  (other  than  a  telephone  business)  except  a  corporation,  joint-stock company or association formed for or principally engaged  in  the  conduct  of  a  surface railroad, whether or not operated by steam,  subway railroad, elevated railroad, palace car, sleeping car or trucking  business or principally engaged in the  conduct  of  two  or  more  such  businesses  and  which  has  not  made  the  election  provided  for  in  subdivision ten of section one hundred eighty-three of this article, and  except a corporation, joint-stock  company  or  association  principally  engaged  in  the  conduct  of aviation (including air freight forwarders  acting as principal  and  like  indirect  air  carriers)  and  except  a  corporation  principally engaged in providing telecommunication services  between aircraft and dispatcher, aircraft and  air  traffic  control  or  ground station and ground station (or any combination of the foregoing),  at  least  ninety  percent  of  the voting stock of which corporation is  owned, directly or indirectly, by air carriers and  which  corporation's  principal  function  is  to  fulfill the requirements of (i) the federal  aviation  administration  (or  the  successor  thereto)  or   (ii)   the  international  civil  aviation  organization (or the successor thereto),  relating to the existence of a communication system between aircraft and  dispatcher, aircraft and air  traffic  control  or  ground  station  and  ground station (or any combination of the foregoing) for the purposes of  air  safety and navigation and except a corporation, joint-stock company  or association which is liable to taxation under article  thirty-two  of  this  chapter,  shall  pay for the privilege of exercising its corporate  franchise, or of doing business, or of employing capital, or  of  owning  or leasing property in the metropolitan commuter transportation district  in  such corporate or organized capacity, or of maintaining an office in  such district, a tax surcharge for all or any part of its taxable  years  commencing  on  or after January first, nineteen hundred eighty-two, but  ending before December thirty-first, two thousand  thirteen,  which  tax  surcharge,  in  addition  to  the  tax  imposed  by  section one hundred  eighty-four of this article, shall be computed at the rate  of  eighteen  percent  of  the  tax imposed under such section one hundred eighty-four  for such taxable years or any part of such taxable years  ending  before  December thirty-first, nineteen hundred eighty-three after the deductionof  any  credits otherwise allowable under this article, and at the rate  of seventeen percent of the tax imposed  under  such  section  for  such  taxable  years  or  any  part  of  such taxable years ending on or after  December thirty-first, nineteen hundred eighty-three after the deduction  of  any  credits  otherwise  allowable  under  this  article;  provided,  however, that such rates of tax surcharge shall be applied only to  that  portion of the tax imposed under section one hundred eighty-four of this  article  after  the  deduction  of any credits otherwise allowable under  this article which is attributable to the taxpayer's  business  activity  carried on within the metropolitan commuter transportation district; and  provided,  further,  that  the  tax surcharge imposed by this section on  corporations, joint-stock  companies  and  associations  formed  for  or  principally  engaged  in  the conduct of telephone or telegraph business  shall be computed in accordance with this subdivision and paragraph  (c)  of  subdivision  two  of  this  section  as if the three-quarters of one  percent rate of tax provided for  in  subdivision  one  of  section  one  hundred  eighty-four  of  this article were applicable to such telephone  and telegraph businesses  for  taxable  years  commencing  on  or  after  January  first,  nineteen  hundred  eighty-five  and ending on or before  December  thirty-first,  nineteen  hundred  eighty-nine;  and  provided,  further,  that  the  tax  surcharge imposed by this section shall not be  imposed upon any  taxpayer  for  more  than  three  hundred  seventy-two  months.  Provided,  however,  that  for  taxable  years beginning in two  thousand and thereafter,  for  purposes  of  this  subdivision  the  tax  imposed  under  section one hundred eighty-four of this article shall be  deemed to have been  imposed  at  the  rate  of  three-quarters  of  one  percent,  except  that in the case of a corporation, joint-stock company  or association which has made an election pursuant to subdivision ten of  section one hundred eighty-three of this article, for purposes  of  this  subdivision  the  tax  imposed  under section one hundred eighty-four of  this article shall be deemed  to  have  been  imposed  at  the  rate  of  six-tenths of one percent.    The  term  "local  telephone  business" shall have the same meaning as  such term is used in section one hundred eighty-four  of  this  article.  The term "telecommunication services" shall have the meaning ascribed to  such term in section one hundred eighty-six-e of this article.    2.  (a)  A transportation and transmission corporation shall determine  the portion of its tax attributable to business activity carried  on  in  the  metropolitan  commuter transportation district (except as otherwise  provided for in this subdivision) by multiplying the tax  imposed  under  section  one  hundred  eighty-four  of  this  article by a fraction, the  numerator of which is the taxpayer's  mileage  within  the  metropolitan  commuter  transportation  district,  and the denominator of which is the  taxpayer's mileage within the entire state during the period covered  by  the report or reports required by this article.    (b)  A  corporation  principally  engaged  in the operation of vessels  shall determine the portion of its tax attributable to business activity  carried on in the metropolitan commuter transportation  district  during  the  period covered by the report or reports required by this section by  multiplying the tax imposed under section  one  hundred  eighty-four  of  this article by a percentage which represents the ratio of the aggregate  number of working days of the vessels it owns or leases in all navigable  lakes,  rivers,  streams  and  waters  within  the metropolitan commuter  transportation district to the aggregate number of working days  of  all  the  vessels  it  owns  or leases within the entire state and in the New  York territorial waters during such period.    (c) A telephone or telegraph corporation shall determine  the  portion  of  its  tax  attributable  to  business  activity carried on within themetropolitan commuter transportation district  by  multiplying  the  tax  imposed  under  section  one  hundred eighty-four of this article by the  ratio of its total gross operating revenue  from  transmission  services  performed   wholly   within  the  metropolitan  commuter  transportation  district to its total gross operating revenue from transmission services  performed within the entire state  during  the  period  covered  by  the  report or reports required under this article.    (d)  With  respect  to  other types of transportation and transmission  corporations or where the tax commission decides that with respect to  a  certain  corporation  the  method  prescribed  above does not fairly and  equitably  reflect  gross  earnings  from   all   sources   within   the  metropolitan  commuter transportation district, the tax commission shall  prescribe methods  of  allocation  or  apportionment  which  fairly  and  equitably  reflect gross earnings from all sources within such district.  Also, the tax  commission  may,  in  order  to  properly  reflect  gross  earnings,  determine  the  report  period  in  which  any  item of gross  earnings shall be included without regard to the  method  of  accounting  employed by a corporation taxable hereunder.    3.  The  term metropolitan commuter transportation district as used in  this section  shall  be  defined  pursuant  to  section  twelve  hundred  sixty-two of the public authorities law.    4.  Notwithstanding any contrary provisions of state or local law, the  tax surcharge imposed under this section  shall  not  be  allowed  as  a  deduction  in  the  computation  of any state or local tax imposed under  this chapter or any chapter  or  local  law.  Furthermore,  the  credits  otherwise  allowable under this article shall not be allowed against the  tax surcharge imposed by this section.    5.  The  provisions  concerning  reports  under  section  one  hundred  ninety-two  of  this  article  shall  be  applicable to this section. An  extension pursuant to section one hundred ninety-three shall be  allowed  only  if  a  taxpayer  files  with  the  commissioner an application for  extension in such form as said commissioner may prescribe by  regulation  and  pays  on or before the date of such filing in addition to any other  amounts required under this article, either ninety percent of the entire  tax surcharge required to be paid under this section for the  applicable  period,  or  not  less  than  the  tax surcharge shown on the taxpayer's  report for the preceding taxable year, if such  preceding  taxable  year  was  a  taxable year of twelve months. The tax surcharge imposed by this  section shall be payable to the commissioner in full  at  the  time  the  report  is  required  to be filed, and such tax surcharge or the balance  thereof, imposed on any taxpayer which ceases to exercise its  franchise  or  be  subject  to  the  tax surcharge imposed by this section shall be  payable to the commissioner at the time the report  is  required  to  be  filed,  provided  such  tax  surcharge  of  a domestic corporation which  continues to possess its franchise shall be subject to adjustment as the  circumstances  may  require;  all  other  tax  surcharges  of  any  such  taxpayer,  which  pursuant  to  the foregoing provisions of this section  would otherwise be  payable  subsequent  to  the  time  such  report  is  required to be filed, shall nevertheless be payable at such time. All of  the  provisions  of  this  article  presently  applicable to section one  hundred eighty-four of this article are applicable to the tax  surcharge  imposed by this section.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-9 > 184-a

§ 184-a. Additional temporary metropolitan transportation business tax  surcharge   on   transportation   and   transmission   corporations  and  associations services. 1. The term "corporation" as used in this section  shall include an association, within the meaning of paragraph  three  of  subsection  (a)  of  section  seventy-seven  hundred one of the internal  revenue code (including a limited liability  company),  and  a  publicly  traded partnership treated as a corporation for purposes of the internal  revenue  code  pursuant  to  section seventy-seven hundred four thereof.  Every corporation, joint-stock company  or  association  formed  for  or  principally  engaged in the conduct of canal, steamboat, ferry (except a  ferry company operating between any of the boroughs of the city  of  New  York under a lease granted by the city), express, navigation, pipe line,  transfer,   baggage   express,  omnibus,  taxicab,  telegraph  or  local  telephone business, or formed for or principally engaged in the  conduct  of  two  or  more  such  businesses,  and every corporation, joint-stock  company or association formed for or principally engaged in the  conduct  of  a  surface  railroad,  whether  or  not  operated  by  steam, subway  railroad, elevated  railroad,  palace  car,  sleeping  car  or  trucking  business  or  principally  engaged  in  the  conduct of two or more such  businesses and which has made an election pursuant to subdivision ten of  section one hundred  eighty-three  of  this  article,  and  every  other  corporation,   joint-stock   company   or   association  formed  for  or  principally engaged in the conduct of a transportation  or  transmission  business  (other  than  a  telephone  business)  except  a  corporation,  joint-stock company or association formed for or principally engaged  in  the  conduct  of  a  surface railroad, whether or not operated by steam,  subway railroad, elevated railroad, palace car, sleeping car or trucking  business or principally engaged in the  conduct  of  two  or  more  such  businesses  and  which  has  not  made  the  election  provided  for  in  subdivision ten of section one hundred eighty-three of this article, and  except a corporation, joint-stock  company  or  association  principally  engaged  in  the  conduct  of aviation (including air freight forwarders  acting as principal  and  like  indirect  air  carriers)  and  except  a  corporation  principally engaged in providing telecommunication services  between aircraft and dispatcher, aircraft and  air  traffic  control  or  ground station and ground station (or any combination of the foregoing),  at  least  ninety  percent  of  the voting stock of which corporation is  owned, directly or indirectly, by air carriers and  which  corporation's  principal  function  is  to  fulfill the requirements of (i) the federal  aviation  administration  (or  the  successor  thereto)  or   (ii)   the  international  civil  aviation  organization (or the successor thereto),  relating to the existence of a communication system between aircraft and  dispatcher, aircraft and air  traffic  control  or  ground  station  and  ground station (or any combination of the foregoing) for the purposes of  air  safety and navigation and except a corporation, joint-stock company  or association which is liable to taxation under article  thirty-two  of  this  chapter,  shall  pay for the privilege of exercising its corporate  franchise, or of doing business, or of employing capital, or  of  owning  or leasing property in the metropolitan commuter transportation district  in  such corporate or organized capacity, or of maintaining an office in  such district, a tax surcharge for all or any part of its taxable  years  commencing  on  or after January first, nineteen hundred eighty-two, but  ending before December thirty-first, two thousand  thirteen,  which  tax  surcharge,  in  addition  to  the  tax  imposed  by  section one hundred  eighty-four of this article, shall be computed at the rate  of  eighteen  percent  of  the  tax imposed under such section one hundred eighty-four  for such taxable years or any part of such taxable years  ending  before  December thirty-first, nineteen hundred eighty-three after the deductionof  any  credits otherwise allowable under this article, and at the rate  of seventeen percent of the tax imposed  under  such  section  for  such  taxable  years  or  any  part  of  such taxable years ending on or after  December thirty-first, nineteen hundred eighty-three after the deduction  of  any  credits  otherwise  allowable  under  this  article;  provided,  however, that such rates of tax surcharge shall be applied only to  that  portion of the tax imposed under section one hundred eighty-four of this  article  after  the  deduction  of any credits otherwise allowable under  this article which is attributable to the taxpayer's  business  activity  carried on within the metropolitan commuter transportation district; and  provided,  further,  that  the  tax surcharge imposed by this section on  corporations, joint-stock  companies  and  associations  formed  for  or  principally  engaged  in  the conduct of telephone or telegraph business  shall be computed in accordance with this subdivision and paragraph  (c)  of  subdivision  two  of  this  section  as if the three-quarters of one  percent rate of tax provided for  in  subdivision  one  of  section  one  hundred  eighty-four  of  this article were applicable to such telephone  and telegraph businesses  for  taxable  years  commencing  on  or  after  January  first,  nineteen  hundred  eighty-five  and ending on or before  December  thirty-first,  nineteen  hundred  eighty-nine;  and  provided,  further,  that  the  tax  surcharge imposed by this section shall not be  imposed upon any  taxpayer  for  more  than  three  hundred  seventy-two  months.  Provided,  however,  that  for  taxable  years beginning in two  thousand and thereafter,  for  purposes  of  this  subdivision  the  tax  imposed  under  section one hundred eighty-four of this article shall be  deemed to have been  imposed  at  the  rate  of  three-quarters  of  one  percent,  except  that in the case of a corporation, joint-stock company  or association which has made an election pursuant to subdivision ten of  section one hundred eighty-three of this article, for purposes  of  this  subdivision  the  tax  imposed  under section one hundred eighty-four of  this article shall be deemed  to  have  been  imposed  at  the  rate  of  six-tenths of one percent.    The  term  "local  telephone  business" shall have the same meaning as  such term is used in section one hundred eighty-four  of  this  article.  The term "telecommunication services" shall have the meaning ascribed to  such term in section one hundred eighty-six-e of this article.    2.  (a)  A transportation and transmission corporation shall determine  the portion of its tax attributable to business activity carried  on  in  the  metropolitan  commuter transportation district (except as otherwise  provided for in this subdivision) by multiplying the tax  imposed  under  section  one  hundred  eighty-four  of  this  article by a fraction, the  numerator of which is the taxpayer's  mileage  within  the  metropolitan  commuter  transportation  district,  and the denominator of which is the  taxpayer's mileage within the entire state during the period covered  by  the report or reports required by this article.    (b)  A  corporation  principally  engaged  in the operation of vessels  shall determine the portion of its tax attributable to business activity  carried on in the metropolitan commuter transportation  district  during  the  period covered by the report or reports required by this section by  multiplying the tax imposed under section  one  hundred  eighty-four  of  this article by a percentage which represents the ratio of the aggregate  number of working days of the vessels it owns or leases in all navigable  lakes,  rivers,  streams  and  waters  within  the metropolitan commuter  transportation district to the aggregate number of working days  of  all  the  vessels  it  owns  or leases within the entire state and in the New  York territorial waters during such period.    (c) A telephone or telegraph corporation shall determine  the  portion  of  its  tax  attributable  to  business  activity carried on within themetropolitan commuter transportation district  by  multiplying  the  tax  imposed  under  section  one  hundred eighty-four of this article by the  ratio of its total gross operating revenue  from  transmission  services  performed   wholly   within  the  metropolitan  commuter  transportation  district to its total gross operating revenue from transmission services  performed within the entire state  during  the  period  covered  by  the  report or reports required under this article.    (d)  With  respect  to  other types of transportation and transmission  corporations or where the tax commission decides that with respect to  a  certain  corporation  the  method  prescribed  above does not fairly and  equitably  reflect  gross  earnings  from   all   sources   within   the  metropolitan  commuter transportation district, the tax commission shall  prescribe methods  of  allocation  or  apportionment  which  fairly  and  equitably  reflect gross earnings from all sources within such district.  Also, the tax  commission  may,  in  order  to  properly  reflect  gross  earnings,  determine  the  report  period  in  which  any  item of gross  earnings shall be included without regard to the  method  of  accounting  employed by a corporation taxable hereunder.    3.  The  term metropolitan commuter transportation district as used in  this section  shall  be  defined  pursuant  to  section  twelve  hundred  sixty-two of the public authorities law.    4.  Notwithstanding any contrary provisions of state or local law, the  tax surcharge imposed under this section  shall  not  be  allowed  as  a  deduction  in  the  computation  of any state or local tax imposed under  this chapter or any chapter  or  local  law.  Furthermore,  the  credits  otherwise  allowable under this article shall not be allowed against the  tax surcharge imposed by this section.    5.  The  provisions  concerning  reports  under  section  one  hundred  ninety-two  of  this  article  shall  be  applicable to this section. An  extension pursuant to section one hundred ninety-three shall be  allowed  only  if  a  taxpayer  files  with  the  commissioner an application for  extension in such form as said commissioner may prescribe by  regulation  and  pays  on or before the date of such filing in addition to any other  amounts required under this article, either ninety percent of the entire  tax surcharge required to be paid under this section for the  applicable  period,  or  not  less  than  the  tax surcharge shown on the taxpayer's  report for the preceding taxable year, if such  preceding  taxable  year  was  a  taxable year of twelve months. The tax surcharge imposed by this  section shall be payable to the commissioner in full  at  the  time  the  report  is  required  to be filed, and such tax surcharge or the balance  thereof, imposed on any taxpayer which ceases to exercise its  franchise  or  be  subject  to  the  tax surcharge imposed by this section shall be  payable to the commissioner at the time the report  is  required  to  be  filed,  provided  such  tax  surcharge  of  a domestic corporation which  continues to possess its franchise shall be subject to adjustment as the  circumstances  may  require;  all  other  tax  surcharges  of  any  such  taxpayer,  which  pursuant  to  the foregoing provisions of this section  would otherwise be  payable  subsequent  to  the  time  such  report  is  required to be filed, shall nevertheless be payable at such time. All of  the  provisions  of  this  article  presently  applicable to section one  hundred eighty-four of this article are applicable to the tax  surcharge  imposed by this section.