Form Nyc Uxs – Fill Out and Use This PDF

*70312291*

Name:	Name	n
	Change

__________________________________________________________________________________________

In Care of:

__________________________________________________________________________________________

Address (number and street):	Address	n
	Change

__________________________________________________________________________________________

City and State:	Zip:	Country (if not US):
__________________________________________________________________________________________
Business Telephone Number:	Taxpayer’s Email Address

EMPLOYER

IDENTIFICATION

NUMBER:

OR

SOCIAL

SECURITY

NUMBER:

FEDERAL

BUSINESS

CODE:

2-CHARACTER SPECIAL CONDITION CODE IF APPLICABLE (SEE INSTRUCTIONS):

SCHEDULE A Computation of Gross Operating Income (See instructions)

A. Payment	..................................................Amount being paid electronically with this return	A.

Payment Amount

t GROSS OPERATING INCOME t (see instructions)

RECEIPTS FROM SALESAND SERVICES(withoutanydeductions)

1.Gas ·································································································································································· 1.

2.Electricity ·················································································································································· 2.

3.Steam ··························································································································································· 3.

4.Water ···························································································································································· 4.

5.Refrigeration ······································································································································· 5.

6.Telecommunications Services ························································································ 6.

7.Passenger revenue (omnibus operation) ························································· 7.

8.Miscellaneous (attach schedule) ················································································ 8.

9.TOTAL GROSS OPERATING INCOME ···························································· 9.

COLUMNA - TAXABLEAT 1.17%

1.

2.

3.

4.

5.

6.

7.

8.

9.

COLUMN B - TAXABLEAT 2.35%

t COMPUTATION OFAMOUNT DUE t

10.	line 9, Column A X 1.17% ·······································································································································································································				10.
11.	line 9, Column B X 2.35% ·······································································································································································································				11.
12.	Add lines 10 and 11 ························································································································································································································				12.
13.	Sales and use tax refunded ······································································································································································································				13.
14.	TOTAL TAX (Add lines 12 and 13)·················································································································································································				14.
15a.	......REAP Credit (from NYC-9.5UTX, Section I, line 11, or Section II, line 3) (attach form)		15a.
15b.	...LMREAP Credit (from Form NYC-9.8UTX, Section I, line 11, or Section II, line 3)		15b.
15c.	Credit for rebates and discounts of charges for energy users (attachschedule).		15c.
15d.	Previous payment		15d.
16.	TOTAL PAYMENTS AND CREDITS (add lines 15a through 15d) ·························································································				16.
17.	If line 14 is larger than line 16, enter balance due ···································································································································				17.
18.	If line 14 is smaller than line 16, enter overpayment ····································································································································				18.
19.	Amount of line 18 to be applied to:	(a) Refund············································································································································			19a.
		(b) Corporation Tax, or·················································································································			19b.
		(c) Unincorporated Business Tax ·········································································			19c.
20.	Interest (see instructions) ······································································································································································································				20.
21.	Penalty (see instructions) ·····································································································································································································				21.
22.	TOTAL REMITTANCE DUE (line 17 plus lines 20 and 21)···········································································································				22.

CERTIFICATION OF t TAXPAYER t

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:

I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions) .................YES

n

__________________________________________

Preparer's Social Security Number or PTIN

Signature of owner, partner

or officer of corporation s

Title s

Date s

Preparer's signature s

Preparer’s printed name s

Date s

Check if self-

Firm's Employer Identification Number

employed ✔

n

Firm's name s

Address s

Zip Code s

NAME

ADDRESS

GROSS OPERATING

INCOME

ALLRETURNSEXCEPTREFUNDRETURNS

NYC DEPARTMENT OF FINANCE

UTILITY TAX

P.O. BOX 5564

BINGHAMTON, NY 13902-5564

MAILING INSTRUCTIONS

REMITTANCES

PAY ONLINE WITH FORM NYC-200V

AT NYC.GOV/ESERVICES

OR

MailPaymentandFormNYC-200VONLYto:

NYC DEPARTMENT OF FINANCE

P.O. BOX 3933

NEW YORK, NY 10008-3933

RETURNSCLAIMINGREFUNDS

NYC DEPARTMENT OF FINANCE

UTILITY TAX

P.O. BOX 5563

BINGHAMTON, NY 13902-5563

GENERAL INFORMATION

HIGHLIGHTS OFLEGISLATION

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 or two years from the time the tax is paid, the same as the period apply- ing to refunds of General Corporation Tax, Business Corporation Tax, the Unincorporated Business Tax, and the Bank Tax. Administrative Code section 11-1108(a), as amended by Chapter 201 of the Laws of 2009, section 35.

Beginning January 1, 2006, metered sales of energy to tenants of cer- tain cooperative housing corporations are exempted from the City util- ity tax. The exemption applies to cooperative corporations with at least 1,500 apartments that own or operate a cogeneration facility that was in place before January 1, 2004 (or that replaces such a facility), and that make metered sales of the energy produced for the development’s ten- ants or occupants. See Ad. Code §§11-1101.25, 11-1101.26 and 11- 1102(g). Areturnmuststillbefiledbythecooperativecorporationusing a tax rate of zero.

ForinformationconcerningtheRelocationEmploymentAssistanceProgram (REAP)seetheDepartmentofFinancewebsiteat:

http://www1.nyc.gov/site/finance/benefits/business-reap.page

Effective for tax periods beginning on and afterAugust 1, 2002, entities that receive eighty percent or more of their gross receipts from charges for the provision of mobile telecommunications services to customers will be taxed as if they were regulated utilities for purposes of the New York City Utility Tax, General Corporation Tax, Business Corporation Tax,Banking CorporationTax and Unincorporated BusinessTax. Thus, such entities will be subject to only the NewYork City Utility Tax. The amount of gross income subject to tax has been amended to conform to the Federal Mobile Telecommunications Sourcing Act of 2000. In ad- dition, if any such entity is a partnership, its partners will not be subject to the New York City Utility Tax on their distributive share of the in- comeofanysuchentity. Finally,fortaxyearsbeginningonandafterAu- gust 1, 2002, partners in any such entity will not be subject to General Corporation Tax, Business Corporation Tax, Banking Corporation Tax orUnincorporatedBusinessTaxontheirdistributiveshareoftheincome of any such entity. Laws of New York of 2002, Chapter 93, Part C and Laws of New York of 2015, Chapter 60, Part D.

NOTE:TherehavebeensubstantialchangestotheEnergyCostSavings Program. For information, call 311 or, if outside New York City, 212- NEW-YORK (212-639-9675).

Taxpayers first becoming subject to the utility tax must file monthly re- turns for every month of the calendar year in which they first become subject to tax.

SpecialConditionCodes

Check the Finance website for applicable special condition codes. If ap- plicable, enter the two character code in the box provided on the form.

GENERALDEFINITIONS

1.“Grossoperatingincome”includes (1) receipts from furnishing or sell- ing gas, electricity, steam, water or refrigeration, or furnishing or selling gas, electric, steam, water, refrigeration or telecommunications services,

(2)receipts from omnibus services (except limited fare omnibus compa- nies,seeItem3),whetherornotaprofitisrealized,withoutdeductionfor any cost, expense or discount paid or 3) for tax periods beginning on or afterAugust 1, 2002, 84 percent of ALLcharges for mobile telecommu- nicationsservicestocustomerswheretheplaceofprimaryuseofthecus- tomerisintheCity. Suchreceiptsaredeemedtobederivedfrombusiness conductedwhollywithintheCity.See,Ad.Code§11-1102(c)asamended. For this purpose, "place of primary use" has the same meaning as in the FederalMobileTelecommunicationsSourcingActof2000. See,Ad.Code §11-1101(20) as amended. For tax periods beginning on or afterAugust 1, 2002, “Gross operating income” does not include the taxpayer’s dis- tributive share, if any, of income gains, losses and deductions from any partnership subject to the NYC UtilityTax as a utility or vendor of utility services, including its share of separately reported items. Ad. Code §11- 1102(f)(2). (See“Vendor of utility services” defined below.)

2.“Vendor of Utility Services” Every person (1) not subject to the supervisionoftheNewYorkStateDepartmentofPublicServicewho furnishes or sells gas, electricity, steam, water or refrigeration or fur- nishes or sells gas, electric, steam, water, refrigeration or telecommuni- cations services, or (2) who operates omnibuses (including school buses), whether or not the operation is on the public streets and re- gardlessofwhetherthefurnishing,sellingoroperationconstitutesthe mainactivityoftheperson. Effectivefortaxperiodsbeginningonand after August 1, 2002, entities that receive eighty percent or more of theirgrossreceiptsfromchargesfortheprovisionofmobiletelecom- munications services to customers will be taxed as if they were sub- jecttothesupervisionoftheDepartmentofPublicServiceoftheState ofNewYorkandwillNOTbeconsideredvendorsofutilityservices.

3.“Limited Fare Omnibus Companies” Omnibus companies fran- chised by the City whose principal source of revenue is from trans- porting passengers daily within the City over fixed routes at fares no higher than those charged by the New York City Transit Authority. Limited fare omnibus companies are required to file NYC-UXRB.

Line13-SalesandCompensatingUseTaxRefunds

If you received a refund in the current period of any sales and use taxes forwhichyouclaimedacreditinapriorperiod,entertheamountofsuch refund on line 13.

Line15a-CreditsfromformNYC-9.5UTX

Enter on this line the credit against the Utility Tax for the relocation and employment assistance program. (Attach Form NYC-9.5UTX.)

Line15b-CreditsfromformNYC-9.8UTX

Enter on this line the credit against the Utility Tax for the new Lower Manhattanrelocationandemploymentassistanceprogram. (AttachForm NYC-9.8.UTX.)

IMPOSITION/BASIS/RATE OFTAX

Thetaxisimposedoneveryvendorofutilityservicesfortheprivilegeof

exercising a franchise or franchises, holding property or doing business in NewYork City.

A vendor of utility services is taxable on gross operating income as de- fined above. The following chart provides the rates.

CLASS t

RATE t

lVendors of utility services other than

omnibus operators...................................................................2.35% of gross operating income

lOmnibus operators not subject to

Department of Public Service supervision ...............1.17% of gross operating income

INTEREST

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 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 not be paid.

PENALTIES

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

b)If this form is filed more than 60 days late, the above late filing 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 by the due date or credits claimed on the return).

c)Alatepaymentpenaltyisassessedifyoufailtopaythetaxshownon 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 late,addtothetax(lessanypaymentsmade)1/2%,uptoatotalof25%.

d)The total of the additional charges in a and c may not exceed 5% for any one month except as provided for in b.

e)Additionalpenaltiesmaybeimposedonanyunderpaymentofthetax.

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.

FILINGARETURNAND PAYMENTOFTAX

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- cedingcalendaryear,determinedonanannualorannualizedbasis,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.

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 anotherunincorporatedentity,thisreturnmustbesignedbyapersonduly 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).

PreparerAuthorization: If you want to allow the Department of Fi- 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- izationappliesonlytotheindividualwhosesignatureappearsinthe"Pre- 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- tions that may arise during the processing of your return. Also, you are authorizing the preparer to:

lGive the Department any information missing from your return,

lCall the Department for information about the processing of your return or the status of your refund or payment(s), and

lRespondtocertainnoticesthatyouhavesharedwiththepreparer about math errors, offsets, and return preparation. The notices will notbe sent to the preparer.

Youarenotauthorizingthe preparer to receive any refund check, bind you to anything (including any additional tax liability), or otherwise rep- resent you before the Department. The authorization cannot be revoked, however, the authorization will automatically expire twelve (12) months aftertheduedate(withoutregardtoanyextensions)forfilingthisreturn.

Failuretochecktheboxwillbedeemedadenialofauthority.

MAILING INSTRUCTIONS

All returns, except refund returns:

NYC Department of Finance

UtilityTax

P.O. Box 5564

Binghamton, NY13902-5564

Remittances - Pay online with Form NYC-200V at nyc.gov/eser- vices, or Mail payment and Form NYC-200V only to:

NYC Department of Finance

P.O. Box 3933

NewYork, NY 10008-3933

Returns claiming refunds:

NYC Department of Finance

UtilityTax

P.O. Box 5563

Binghamton, NY13902-5563

TOAVOID THE IMPOSITION OFPENALTIES,youramountofthetaxduemustbe

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