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

Form NYC-UXS

Page 2

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

exercising a franchise or franchises, holding property or doing business

in New York City.

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

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

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

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

fined above. The following chart provides the rates.

parer'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 are author-

___________________________________________________

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

CLASS

RATE

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

Vendors of utility services other than

authorizing the preparer to:

omnibus operators

2.35% of gross operating income

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

Give the Department any information missing from your return,

Omnibus operators not subject to

Department of Public Service supervision

1.17% of gross operating income

Call the Department for information about the processing of your

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

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

INTEREST

Respond to certain notices that you have shared with the preparer

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

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

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

not be sent to the preparer.

information as to the applicable rate of interest visit the Finance website

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

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

not be paid.

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

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

PENALTIES

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

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

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

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

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

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

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

MAILING INSTRUCTIONS

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

NYC Department of Finance

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

Utility Tax

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

P.O. Box 5564

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

Binghamton, NY 13902-5564

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

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

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

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

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

NYC Department of Finance

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

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, attach a state-

NYC Department of Finance

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

Utility Tax

P.O. Box 5563

FILING A RETURN AND PAYMENT OF TAX

Binghamton, NY 13902-5563

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

monthly basis, covering gross operating income for the preceding calen-

dar month. However, if the tax liability is less than $100,000 for the pre-

ceding calendar year, determined on an annual or annualized basis, returns

, your amount of the tax due must be

O AVOID THE IMPOSITION OF PENALTIES

are due for the current tax year on a semi-annual basis on or before July

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

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

after the end of the period covered by the return.

and July-December, respectively.

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

payable to the order of: NYC DEPARTMENT OF FINANCE.

SIGNATURE

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

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

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

authorized to act on behalf of the taxpayer.

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

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

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

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