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

Instructions for For m NYC-UXS

NEW YORK CITY DEPARTMENT OF FINANCE

Finance

GENERAL INFORMATI ON

any cost, expense or discount paid or 3) for tax periods beginning on or

after August 1, 2002, 84 percent of ALL charges for mobile telecommu-

nications services to customers where the place of primary use of the cus-

HIGHLIGHTS OF RECENT LEGISLATION

tomer is in the City. Such receipts are deemed to be derived from business

conducted wholly within the City. See, Ad. Code §11-1102(c) as

The law was amended in 2009 to provide taxpayers with additional time to

amended. For this purpose, "place of primary use" has the same meaning

apply for a refund of the Utility Tax. For tax periods beginning on or after

as in the Federal Mobile Telecommunications Sourcing Act of 2000. See,

January 1, 2009, Utility Tax refunds may be claimed up to three years from

Ad. Code §11-1101(20) as amended. For tax periods beginning on or

the time the return is filed or two years from the time the tax is paid, the

after August 1, 2002, “Gross operating income” does not include the tax-

same as the period applying to refunds of General Corporation Tax, the Un-

payer’s distributive share, if any, of income gains, losses and deductions

incorporated Business Tax, and the Bank Tax. Administrative Code section

from any partnership subject to the NYC Utility Tax as a utility or vendor

11-1108(a), as amended by Chapter 201 of the Laws of 2009, section 35.

of utility services, including its share of separately reported items. Ad.

Code §11-1102(f)(2). (See “Vendor of utility services” defined below.)

Beginning January 1, 2006, metered sales of energy to tenants of certain co-

operative housing corporations are exempted from the City utility tax. The

2. “Vendor of Utility Services” Every person (1) not subject to the

exemption applies to cooperative corporations with at least 1,500 apart-

supervision of the New York State Department of Public Service who

ments that own or operate a cogeneration facility that was in place before

furnishes or sells gas, electricity, steam, water or refrigeration or fur-

January 1, 2004 (or that replaces such a facility), and that make metered

nishes or sells gas, electric, steam, water, refrigeration or telecommuni-

sales of the energy produced for the development’s tenants or occupants.

cations services, or (2) who operates omnibuses (including school

See Ad. Code §§11-1101.25, 11-1101.26 and 11-1102(g). A return must

buses), whether or not the operation is on the public streets and regard-

still be filed by the cooperative corporation using a tax rate of zero.

less of whether the furnishing, selling or operation constitutes the

main activity of the person. Effective for tax periods beginning on and

The Relocation Employment Assistance Program (REAP) has been reinstated

after August 1, 2002, entities that receive eighty percent or more of

and a program granting similar benefits to businesses that relocate to lower

their gross receipts from charges for the provision of mobile telecom-

Manhattan (LMREAP) has been enacted. Both the reinstatement of the

munications services to customers will be taxed as if they were subject

REAP program and the enactment of the LMREAP program are effective as

to the supervision of the Department of Public Service of the State of

of July 1, 2003. See Administrative Code sections 11-1105.2 and 11-1105.3

New York and will NOT be considered vendors of utility services.

Effective for tax periods beginning on and after August 1, 2002, entities

3. “Limited Fare Omnibus Companies” Omnibus companies fran-

that receive eighty percent or more of their gross receipts from charges for

chised by the City whose principal source of revenue is from trans-

the provision of mobile telecommunications services to customers will

porting passengers daily within the City over fixed routes at fares no

be taxed as if they were regulated utilities for purposes of the New York

higher than those charged by the New York City Transit Authority.

City Utility Tax, General Corporation Tax, Banking Corporation Tax and

Limited fare omnibus companies are required to file NYC-UXRB.

Unincorporated Business Tax. Thus, such entities will be subject to only

the New York City Utility Tax. The amount of gross income subject to

Line 13 - Sales and Compensating Use Tax Refunds

tax has been amended to conform to the Federal Mobile Telecommuni-

If you received a refund in the current period of any sales and use taxes

cations Sourcing Act of 2000. In addition, if any such entity is a partner-

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

ship, its partners will not be subject to the New York City Utility Tax on

refund on line 13.

their distributive share of the income of any such entity. Finally, for tax

years beginning on and after August 1, 2002, partners in any such entity

Line 15a - Credits from form NYC-9.5UTX

will not be subject to General Corporation Tax, Banking Corporation Tax

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

or Unincorporated Business Tax on their distributive share of the income

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

of any such entity. Chapter 93, Part C, of the Laws of New York, 2002.

Line 15b - Credits from form NYC-9.8UTX

NOTE: There have been substantial changes to the Energy Cost Savings

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

Program. For information, call 311 or, if outside New York City, 212-

Manhattan relocation and employment assistance program. (Attach Form

NEW-YORK (212-639-9675).

NYC-9.8.UTX)

Taxpayers first becoming subject to the utility tax must file monthly returns

IMPOSITION/BASIS/RATE OF TAX

for every month of the calendar year in which they first become subject to tax.

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

exercising a franchise or franchises, holding property or doing business

Special Condition Codes

in New York City.

At the time this form is being published, there are no special condition

codes for tax year 2013. Check the Finance website for updated special

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

condition codes. If applicable, enter the two character code in the box

fined above. The following chart provides the rates.

provided on the form.

___________________________________________________

CLASS

RATE

GENERAL DEFINITIONS

Vendors of utility services other than

1. “Gross operating income” includes (1) receipts from furnishing or sell-

omnibus operators

2.35% of gross operating income

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

ing gas, electricity, steam, water or refrigeration, or furnishing or selling

Omnibus operators not subject to

gas, electric, steam, water, refrigeration or telecommunications services,

Department of Public Service supervision

1.17% of gross operating income

(2) receipts from omnibus services (except limited fare omnibus compa-

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

nies, see Item 3), whether or not a profit is realized, without deduction for

Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services - 2013 Page 3

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