Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services (Page 4 of 4) in pdf

Form NYC-UXS

Page 2

for which you claimed a credit in a prior period, enter the amount of such

refund on line 13.

Payment must be made in U.S. dollars, drawn on a U.S. bank. Checks

drawn on foreign banks will be rejected and returned. Make remittance

Line 15a - Credits from form NYC-9.5UTX

payable to the order of: NYC DEPARTMENT OF FINANCE.

Enter on this line the credit against the Utility Tax for the relocation and

SIGNATURE

employment assistance program. (Attach Form NYC-9.5UTX.)

This report must be signed by an officer authorized to certify that the

Line 15b - Credits from form NYC-9.8UTX

statements contained herein are true. If the taxpayer is a partnership or

Enter on this line the credit against the Utility Tax for the new Lower

another unincorporated entity, this return must be signed by a person duly

Manhattan relocation and employment assistance program. (Attach Form

authorized to act on behalf of the taxpayer.

NYC-9.8.UTX)

Preparer Authorization: If you want to allow the Department of Fi-

nance to discuss your return with the paid preparer who signed it, you

IMPOSITION/BASIS/RATE OF TAX

must check the "yes" box in the signature area of the return. This author-

The tax is imposed on every vendor of utility services for the privilege of

ization applies only to the individual whose signature appears in the "Pre-

exercising a franchise or franchises, holding property or doing business

parer's Use Only" section of your return. It does not apply to the firm, if

in New York City.

any, shown in that section. By checking the "Yes" box, you are author-

izing the Department of Finance to call the preparer to answer any ques-

A vendor of utility services is taxable on gross operating income as de-

tions that may arise during the processing of your return. Also, you are

fined above. The following chart provides the rates.

authorizing the preparer to:

___________________________________________________

CLASS

RATE

Give the Department any information missing from your return,

Vendors of utility services other than

omnibus operators

2.35% of gross operating income

Call the Department for information about the processing of your

...................................................................

Omnibus operators not subject to

return or the status of your refund or payment(s), and

Department of Public Service supervision

1.17% of gross operating income

...............

Respond to certain notices that you have shared with the preparer

about math errors, offsets, and return preparation. The notices will

INTEREST

not be sent to the preparer.

If the tax is not paid on or before the due date, interest must be paid on

the amount of the underpayment from the due date to the date paid. For

You are not authorizing the preparer to receive any refund check, bind

information as to the applicable rate of interest visit Finance’s website at

you to anything (including any additional tax liability), or otherwise rep-

nyc.gov/finance or call Customer Assistance at: (212) 504-4036. Inter-

resent you before the Department. The authorization cannot be revoked,

est amounting to less than $1 need not be paid.

however, the authorization will automatically expire twelve (12) months

after the due date (without regard to any extensions) for filing this return.

PENALTIES

Failure to check the box will be deemed a denial of authority.

A late filing penalty is assessed if you fail to file this form when

due, unless the failure is due to reasonable cause. For every month

or partial month that this form is late, add to the tax (less any pay-

MAIL REMITTANCE AND RETURN TO:

ments made on or before the due date) 5%, up to a total of 25%.

NYC DEPARTMENT OF FINANCE

If this form is filed more than 60 days late, the above late filing

P. O. BOX 5110

penalty cannot be less than the lesser of (1) $100 or (2) 100% of the

KINGSTON, NY 12402-5110

amount required to be shown on the form (less any payments made

by the due date or credits claimed on the return).

A late payment penalty is assessed if you fail to pay the tax shown on

, this return must be filed with your

O AVOID THE IMPOSITION OF PENALTIES

this form by the prescribed filing date, unless the failure is due to rea-

remittance in full for the amount of the tax postmarked within 25 days after

sonable cause. For every month or partial month that your payment is

the end of the period covered by the return.

late, add to the tax (less any payments made) 1/2%, up to a total of 25%.

The total of the additional charges in a and c may not exceed 5%

for any one month except as provided for in b.

Additional penalties may be imposed on any underpayment of the tax.

If you claim not to be liable for these additional charges, attach a state-

ment to your return explaining the delay in filing, payment or both.

FILING A RETURN AND PAYMENT OF TAX

Returns are due on or before the 25th day of each month, if filing on a

monthly basis, covering gross income for the preceding calendar month.

However, if the tax liability is less than $100,000 for the preceding cal-

endar year, determined on an annual or annualized basis, returns are due

for the current tax year on a semi-annual basis on or before July 25th and

January 25th covering a six-month tax period of January-June and July-

December, respectively.

2007

NYC-UXS

Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services Page 4

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