N.Y. Tax Law § 186-d: Transportation business tax on utility services in Erie county

§ 186-d. Transportation business tax on utility services in Erie

county. 1. Notwithstanding any other provisions of law to the contrary,

the county of Erie, acting through its local legislative body, is hereby

authorized and empowered to adopt and amend local laws imposing in such

county a tax such as is imposed by section one hundred eighty-six-a of

this chapter, except that the rate thereof shall not be less than

one-half of one per centum, and shall not exceed three-quarters of one

per centum, of gross income or of gross operating income, as the case

may be, and shall make provision for the collection thereof by the

comptroller of such county. A tax imposed pursuant to this section shall

apply to gross income or gross operating income, as the case may be,

attributable to such county and shall be in addition to any and all

other taxes.

2. Revenue resulting from the imposition of taxes authorized by this

section heretofore or hereafter imposed shall be paid into the treasury

of such county, and shall be credited to and deposited in a mass

transportation operating assistance fund.

3. The county shall, not later than the fifteenth day following the

termination of a calendar quarter for which tax revenue is received, or

at such other times as may be agreed by the county of Erie and the

Niagara Frontier transportation authority, pay to the Niagara Frontier

transportation authority a sum equal to the amount of the transportation

business tax on utility services actually collected by said county less

any amount actually refunded during such quarter, and less any

reasonable costs incurred by said county in the administration and

collection of the tax authorized by this section. Payments made from the

mass transportation operating assistance fund to the Niagara Frontier

transportation authority shall be used only for operations of mass

transportation services provided by the Niagara Frontier transportation

authority within the county of Erie. All such payments shall be made in

accordance with the provisions of a contract between the county of Erie

and the Niagara Frontier transportation authority.

4. All of the provisions of section one hundred eighty-six-a of this

chapter, so far as the same are or can be made applicable, with such

limitations as are set forth in this section, and such modifications as

may be necessary in order to adapt such taxes to local conditions shall

apply to the taxes authorized by this section.

5. Any final determination of the amount of any tax payable hereunder

shall be reviewable for error, illegality or unconstitutionality or any

other reason whatsoever by a proceeding under article seventy-eight of

the civil practice law and rules if application therefor is made to the

supreme court within ninety days after the giving of the notice of such

final determination, provided, however, that any such proceeding under

article seventy-eight of the civil practice law and rules shall not be

instituted unless the amount of any tax sought to be reviewed, with such

interest and penalties thereon as may be provided for by local law or

regulation, shall be first deposited and an undertaking filed, in such

amount and with such sureties as a justice of the supreme court shall

approve to the effect that if such proceeding be dismissed or the tax

confirmed, the petitioner will pay all costs and charges which may

accrue in such proceeding.

6. Where any tax imposed hereunder shall have been erroneously,

illegally or unconstitutionally collected and application for the refund

thereof duly made to the proper fiscal officer or officers, and such

officer or officers shall have made a determination denying such refund,

such determination shall be reviewable by a proceeding under article

seventy-eight of the civil practice law and rules; provided, however,

that such proceeding is instituted within thirty days after the giving

of the notice of such denial, that a final determination of tax due was

not previously made, and that an undertaking is filed with the proper

fiscal officer or officers in such amount and with such sureties as a

justice of the supreme court shall approve to the effect that if such

proceeding be dismissed or the tax confirmed, the petitioner will pay

all costs and charges which may accrue in such proceeding.