RETURN OF EXCISE TAX BY UTILITIES -UXRB AND LIMITED FARE OMNIBUS COMPANIES FOR USE BY RAILROADS, BUS COMPANIES, AND OTHER COMMON CARRIERS OTHER THAN TRUCKING COMPANIES Period beginning ________-_________-________ Period ending ________-_________-________ Name: Name EMPLOYER __________________________________________________________________________________________Change n IDENTIFICATION In Care of: NUMBEROR : __________________________________________________________________________________________ SOCIAL Address (number and street): Address SECURITY Change n NUMBER: __________________________________________________________________________________________ City and State: Zip: Country (if not US): FEDERAL BUSINESS __________________________________________________________________________________________ CODE: Business Telephone Number: Taxpayer’s Email Address 2-CHARACTER SPECIAL CONDITION CODE *70212391* IF APPLICABLE (SEE INSTRUCTIONS ): Check type of business entity: n Corporation n Partnership n Individual n Amended return n Initial return: Date business began nn nn nnnn - - n Final(Checkreturn:this box ifDateyou havebusinessceased operationsendedinnn nn nnnn NYC) - - SCHEDULE A Computation of Gross Income (See instructions) Payment Amount A. Payment Amount being paid electronically with this return....................................................................... A. REVENUE FROM TRANSPORTATION (without any deductions) 1. Passenger revenue (see instructions).......................................................................................... 1a. 1b. 2. Freight revenue (not to be included by railroads) .................................................................................................................................................................................... 2. t 3. Mail revenue ......................................................................................................................................................................................................................................................................3. 4. Express revenue.......................................................................................................................................................................................................................................................... 4. 5. Miscellaneous transportation revenue (explain in Schedule C, page 2).................................................................................................................................... 5. REVENUE OTHER THAN FROM TRANSPORTATION (without any deductions) 6. Advertising..........................................................................................................................................................................................................................................................................6. 7. Car and station privileges ...................................................................................................................................................................................................................................... 7. 8. Rent of facilities used in the public service ................................................................................................................................................................................................. 8. INCOME 9. Rent derived from operation of terminal facilities in excess of a user proportion of New York City real property and special franchise taxes and expenses of maintenance and operation ....................................................................................................................................... 9. 10. Sale of power ............................................................................................................................................................................................................................................................... 10. 11. Miscellaneous (explain in Schedule C) .......................................................................................................................................................................................................... 11. 12. Interest from persons other than corporations........................................................................................................................................................................................... 12. GROSS 13. Royalties............................................................................................................................................................................................................................................................................13. 14. Profit from the sale of securities......................................................................................................................................................................................................................... 14. t 15. Profit from the sale of real property .................................................................................................................................................................................................................. 15. 16. Profit from sale of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer)................................ 16. 17. Miscellaneous (including gains or profits from any source whatsoever)(explain in Schedule C) ............................................................................................. 17. 18. TOTAL (add lines 2 through 17)......................................................................................................................................................................................................................... 18. t 19. Tax at 3.52% - persons operating or leasing sleeping and parlor railroad cars or operating railroads other than street surface, rapid transit, subway and elevated railroads. ............................................................................................................................................................................................. 19. 20. Tax at 2.35% - persons operating or leasing street surface, rapid transit, subway and elevated railroads (see instructions) ................... 20. 21. Tax at 1.17% - (see instructions)........................................................................................................................................................................................................................ 21. 22. Tax at 0.1% - persons operating limited fare omnibus companies, on amount from line 1a .......................................................................................... 22. 23. Sales and use tax refunded ................................................................................................................................................................................................................................ 23. 24. TOTAL TAX (add lines 19 through 23) ........................................................................................................................................................................................................... 24. 25a.REAP Credit (from NYC-9.5UTX, Section I, line 11, or Section II, line 3)(attach form) ...... 25a. 25b. LMREAP Credit (from Form NYC-9.8UTX, Section I, line 11, or Section II, line 3)................. 25b. 25c. Previous payment ........................................................................................................................................................... 25c. 26. TOTAL PAYMENTS AND CREDITS (add lines 25a through 25c).................................................................................................................................................. 26. 27. If line 24 is larger than line 26, enter balance due.................................................................................................................................................................................. 27. 28. If line 24 is smaller than line 26, enter overpayment............................................................................................................................................................................. 28. COMPUTATION OF AMOUNT DUE 29. Amount of line 28 to be refunded ...................................................................................................................................................................................................................... 29. 30. Interest (see instructions) ............................................................................................................................................................................................................................... 30. t 31. Penalty (see instructions) ............................................................................................................................................................................................................................... 31. 32. TOTAL REMITTANCE DUE (add lines 27, 30 and 31) ........................................................................................................................................................................ 32. I hereby certify that this return, including any accompanying schedules or statements, has been examined by me, and is, to the best of my knowledge and belief, true, correct and complete. Firm's Email Address t I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions) .................YES n ________________________________________ Signature of owner, partner or officer of corporation s Title s Date s Preparer's Social Security Number or PTIN TAXPAYER Preparer's signature s Preparer’s printed name s Date s Check if self- Firm's Employer Identification Number t employed 4 CERTIFICATION OF Firm's name s Address s Zip Code s n 70212391 SEE PAGE 2 FOR MAILING AND PAYMENT INFORMATION NYC-UXRB 2022 |
Form NYC-UXRB Page 2 SCHEDULE B SCHEDULE C Enter below all income received during the period covered by this return and NOT reported in Schedule A. Details of miscellaneous income, lines 5,11 and 17 reported in Schedule A. REFER TO LINE EXPLANATION AMOUNT EXPLANATION AMOUNT # ON PAGE 1 ADDITIONAL INFORMATION REQUIRED A. State kind and nature of business B. Telephone number (_____) _________ - _________________ C. If a corporation, in what state did you incorporate? D. Does this return cover business at more than one location?......................n YES n NO (IF YES, YOU MUST ATTACH A SCHEDULE LISTING ADDRESS AND GROSS INCOME APPLICABLE TO EACH LOCATION.) E. The books of the taxpayer are in the care of: Name s Address s Telephone s F. Does this taxpayer pay rent greater than $200,000 for any premises in NYC in the borough of Manhattan south of 96th Street for the purpose of carrying on any trade, business, profession, vocation or commercial activity? .................................................................... n YES n NO G. If "YES", were all required Commercial Rent Tax Returns filed? .................................................................................................................................................................................... n YES n NO Please enter Employer Identification Number which was used on the Commercial Rent Tax Return:___________________________ MAILING INSTRUCTIONS ALL RETURNS EXCEPT REFUND RETURNS REMITTANCES RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE PAY ONLINE WITH FORM NYC-200V NYC DEPARTMENT OF FINANCE UTILITY TAX AT NYC.GOV/ESERVICES UTILITY TAX P.O. BOX 5564 OR P.O. BOX 5563 BINGHAMTON, NY 13902-5564 Mail Payment and Form NYC-200V ONLY to: BINGHAMTON, NY 13902-5563 NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933 *70222391* 70222391 |
NEW YORK CITY DEPARTMENT OF FINANCE Instructions for Form NYC-UXRB IMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE Payments may be made on the NYC Department of Finance website at nyc.gov/eservices, or via check or money order. If paying with check or money order, do not include these payments with your New York City return. Checks and money orders must be accompanied by payment voucher form NYC-200V and sent to the address on the voucher. Form NYC-200V must be postmarked by the return due date to avoid late payment penalties and interest. See form NYC-200V for more information. GENERAL I NFORMATION lprofit from the sale of real property; lprofit from the sale of securities; HIGHLIGHTS OF LEGISLATION l profit from the sale of non-inventoriable personal property, and For tax periods beginning on or after January 1, 2009, Utility Tax re- funds may be claimed up to three years from the time the return is filed l gains or profits from any source whatsoever except as specifically or two years from the time the tax is paid, the same as the period apply- excluded below. ing to refunds of General Corporation Tax, Business Corporation Tax, the Unincorporated Business Tax, and the Bank Tax. Administrative Do not include: Code section 11-1108(a), as amended by Chapter 201 of the Laws of l gross income from the operation of hotels, multiple dwellings or of- 2009, section 35. fice buildings by railroads; l rents, except those derived from facilities used in the public service, modified For information concerning the Relocation Employment Assistance Pro- as provided in Ad. Code §11-1101.4; gram (REAP) see the Department of Finance website at: l gross income from sales for resale other than sales of gas, electric- http://www1.nyc.gov/site/finance/benefits/business-reap.page ity, steam, water or refrigeration or gas, electric, steam, water or re- frigeration service to a vendor of utility services for resale to tenants; Special Condition Codes and Check the Finance website for applicable special condition codes. If ap- plicable, enter the two character code in the box provided on the form. l for tax periods beginning on or after August 1, 2002, the taxpayer’s distributive share, if any, of income, gains, losses and deductions SCHEDULE A - COMPUTATION OF GROSS INCOME from any partnership subject to the NYC Utility Tax as a utility or Enter in line 1b all gross income, without any deductions, derived from vendor of utility services, including its share of separately reported passenger revenue wholly earned within the territorial limits of the City. items. (See “UTILITY” defined below). Only Limited Fare Omnibus Companies as defined by Section 11- 1101(10) of the NYC Administrative Code, must report revenue SCHEDULE B from commuter services in line 1a. Commuter services is defined as Enter all other income in Schedule B, page 2. mass transportation service (exclusive of limited stop service to airports, racetracks or any other place where entertainment, amusement, or sports UTILITY activities are held or where recreational activities are supplied) provided Every person subject to the supervision of the Department of Public pursuant to a franchise with, or consent of, the City of New York. Lim- Service of the State of New York. Effective for tax periods beginning on ited Fare Omnibus Companies must report all other passenger revenue and after August 1, 2002, entities that receive eighty percent or more of in line 1b. Report other gross income, without any deductions, from their gross receipts from charges for the provision of mobile telecom- transportation and other than transportation in the appropriate lines in munications services to customers will be taxed as if they were subject Schedule A. to the supervision of the Department of Public Service of the State of New York and will not be considered vendors of utility services. This form should only be used by companies that are subject to the su- pervision of the Department of Public Service, and companies that are IMPOSITION/BASIS/RATE OF TAX limited fare omnibus companies as defined in section 11-1101.10 of the The tax is imposed on every utility for the privilege of exercising a fran- New York City Administrative Code. An omnibus company that is not chise or franchises, holding property or doing business in New York City. subject to the supervision of the Department of Public Service and that A utility is taxable on gross income as defined above. The chart below is not a limited fare omnibus company must file its return on Form NYC- provides the rates. UXS. GROSS INCOME CLASS TYPE OF INCOME RATE Include: Omibus Operators subject to Department Passenger revenue 1.17% of gross income l all receipts from any sale made, including receipts from the sales of of Public Service supervision residuals and by-products (except sale of real property, securities All other revenue 2.35% of gross income and noninventorial personal property) or service rendered in the City, including cash, credits and property of any kind or nature Limited Fare Omnibus Operators Limited fare revenue 00.1% of gross income (whether or not the sale is made or the service is rendered for profit) Omnibus passenger revenue 1.17% of gross income without any deduction for any cost, expense or discount paid; All other revenue 2.35% of gross income l receipts from interest, dividends and royalties (other than interest Railroads (other than street, surface, Passenger revenue 3.52% of gross income and dividends received from corporations) without deduction for rapid transit, subway and elevated) any expense; All other revenue 2.35% of gross income All other utilities All revenue 2.35% of gross income |
Form NYC-UXRB Page 2 Line 19 - Persons operating or leasing sleeping and parlor railroad cars FILING A RETURN AND PAYMENT OF TAX or operating railroads other than street surface, rapid transit, subway and Returns are due on or before the 25th day of each month, if filing on a elevated railroads, should multiply the amount of passenger revenue by monthly basis, covering gross income for the preceding calendar month. 3.52% and enter the result on line 19. 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 Line 20 - Persons operating or leasing street surface, rapid transit, sub- for the current tax year on a semi-annual basis on or before July 25th way and elevated trains should multiply the sum of the amounts on line and January 25th covering a six-month tax period of January-June and 1b and line 18 by 2.35% and enter the result on line 20. All others should July-December, respectively. multiply the amount on line 18 by 2.35% and enter the result on line 20. Payment must be made in U.S. dollars, drawn on a U.S. bank. Checks Line 21 - Multiply the amount on line 1b by 1.17% and enter the result drawn on foreign banks will be rejected and returned. Make remittance on line 21. payable to the order of NYC DEPARTMENT OF FINANCE. Line 22 - Multiply the amount on line 1a by 00.1% and enter the result For further information, call 311. If calling from outside the five NYC on line 22. boroughs, call 212-NEW-YORK (212-639-9675). Preparer Authorization: If you want to allow the Department of Fi- Line 23 - Sales and Compensating Use Tax refunds nance to discuss your return with the paid preparer who signed it, you If you received a refund in the current period of any sales and use taxes must check the "yes" box in the signature area of the return. This au- for which you claimed a credit in a prior period, enter the amount of thorization applies only to the individual whose signature appears in the such refund on line 23. "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 are Line 25a – Credits from form NYC-9.5UTX authorizing the Department of Finance to call the preparer to answer any Enter on this line the credit against the Utility Tax for the relocation and questions that may arise during the processing of your return. You are employment assistance program. (Attach Form NYC-9.5UTX.) also authorizing the preparer to: Line 25b – Credits from form NYC-9.8UTX l Give the Department any information missing from your return, Enter on this line the credit against the Utility Tax for the new Lower Manhattan relocation and employment assistance program. (Attach l Call the Department for information about the processing of your Form NYC-9.8.UTX) return or the status of your refund or payment(s), and l Respond to certain notices that you have shared with the pre- INTEREST If the tax is not paid on or before the due date, interest must be paid on parer about math errors, offsets, and return preparation. The no- the amount of the underpayment from the due date to the date paid. For tices will not be sent to the preparer. information as to the applicable rate of interest, visit the Finance web- site at nyc.gov/finance or call 311. Interest amounting to less than $1 You are not authorizing the preparer to receive any refund check, bind need 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) If you fail to file a return when due, add to the tax (less any payments after the due date (without regard to any extensions) for filing this return. made on or before the due date or any credits claimed on the return) Failure to check the box will be deemed a denial of authority. 5% for each month or partial month the form is late, up to 25%, un- less the failure is due to reasonable cause. MAILING INSTRUCTIONS b) If this form is filed more than 60 days late, the above late filing penalty All returns, except refund returns: cannot be less than the lesser of (1) $100 or (2) 100% of the amount re- NYC Department of Finance quired to be shown on the form (less any payments made by the due Utility Tax date or credits claimed on the return). P.O. Box 5564 c) If you fail to pay the tax shown on the return by the prescribed filing Binghamton, NY 13902-5564 date, add to the tax (less any payments made) 1/2% for each month or partial month the payment is late up to 25%, unless the failure is Remittances - Pay online with Form NYC-200V at nyc.gov/eser- due to reasonable cause. vices, or Mail payment and Form NYC-200V only to: d) The total of the additional charges in a) and c) may not exceed 5% NYC Department of Finance for any one month except as provided for in b). P.O. Box 3933 e) Additional penalties may be imposed on any underpayment of the New York, NY 10008-3933 tax. Returns claiming refunds: If you claim not to be liable for these additional charges, a statement in support of your claim should be attached to the return. NYC Department of Finance Utility Tax SIGNATURE P.O. Box 5563 This report must be signed by an officer authorized to certify that the Binghamton, NY 13902-5563 statements contained herein are true. If the taxpayer is a partnership or another unincorporated entity, this return must be signed by a person duly T O AVOID THE IMPOSITION OF PENALTIES, your amount of the tax due must be authorized to act on behalf of the taxpayer. paid in full and this return must be filed and postmarked within 25 days after the end of the period covered by the return. |