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Form NYC-UXP

Page 2

gross receipts from charges for the provision of mobile telecommunica-

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

tions services to customers will be taxed as if they were subject to the su-

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

pervision of the Department of Public Service of the State of New York.

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

Line 18 - Sales and Compensating Use Tax Refunds

and July-December, respectively.

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

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

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

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

such refund on line 18.

payable to the order of: NYC DEPARTMENT OF FINANCE.

Line 20a - Credits from form NYC-9.5UTX

For further information, call 311. If calling from outside the five NYC

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

boroughs, call 212-NEW-YORK (212-639-9675).

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

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

Line 20b - Credits from form NYC-9.8UTX

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

Enter on this line the credit against the Utility Tax for the Lower Man-

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

hattan relocation and employment assistance program. (Attach Form

thorization applies only to the individual whose signature appears in

NYC-9.8UTX.)

the "Preparer's Use Only" section of your return. It does not apply to

the firm, if any, shown in that section. By checking the "Yes" box, you

IMPOSITION/BASIS/RATE OF TAX

are authorizing the Department of Finance to call the preparer to an-

The tax is imposed on every utility for the privilege of exercising a fran-

swer any questions that may arise during the processing of your return.

chise or franchises, holding property or doing business in New York City.

Also, you are authorizing the preparer to:

A utility other than a railroad, bus company or other common carrier is

Give the Department any information missing from your return,

taxable at 2.35% of gross income as defined above.

Call the Department for information about the processing of your

INTEREST

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

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

Respond to certain notices that you have shared with the pre-

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

parer about math errors, offsets, and return preparation. The no-

information as to the applicable rate of interest, visit the Finance web-

tices will not be sent to the preparer.

site at nyc.gov/finance or call 311. Interest amounting to less than $1

need not be paid.

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

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

PENALTIES

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

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

a) If you fail to file a return when due, add to the tax (less any pay-

ments made on or before the due date or any credits claimed on the

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

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

return) 5% for each month or partial month the form is late, up to

25%, unless the failure is due to reasonable cause.

MAILING INSTRUCTIONS

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

All returns, except refund returns:

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

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

NYC Department of Finance

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

Utility Tax

P.O. Box 5564

c) If you fail to pay the tax shown on the return by the prescribed fil-

Binghamton, NY 13902-5564

ing date, add to the tax (less any payments made or any credits

claimed on the return) 1/2% for each month or partial month the

Remittances - Pay online with Form NYC-200V at nyc.gov/eser-

payment is late up to 25%, unless the failure is due to reasonable

vices, or Mail payment and Form NYC-200V only to:

cause.

NYC Department of Finance

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

P.O. Box 3933

for any one month except as provided for in b).

New York, NY 10008-3933

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

Returns claiming refunds:

If you claim not to be liable for these additional charges, a statement in

NYC Department of Finance

support of your claim should be attached to the return.

Utility Tax

P.O. Box 5563

SIGNATURE

Binghamton, NY 13902-5563

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

the statements contained herein are true. If the taxpayer is a part-

, your amount of the tax due must be

O AVOID THE IMPOSITION OF PENALTIES

nership or another unincorporated entity, this return must be

paid in full and this return must be filed and postmarked within 25 days after

signed by a person duly authorized to act on behalf of the taxpayer.

the end of the period covered by the return.

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.

Form Nyc-Uxp - Return Of Excise Tax By Utilities For Use By Utilities Other Than Railroads, Bus Companies, And Other Common Carriers Page 4

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