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Utility Tax
Who Has to Pay This Tax?
This tax must be paid by every utility and vendor of utility services doing business in New York City.
Tax Rates
The basic utility tax rate is 2.35% of gross income or gross operating income. However, different rates apply to bus companies and railroads, as shown below:
| BUSINESS TYPE | TAX RATE |
| Utilities | 2.35% of gross income |
| Omnibus operators subject to NYS Department of Public Service supervision | 1.17% of gross income |
| Railroads | 3.52% of gross income |
| Vendors of utility services | 2.35% of gross operating income |
| Omnibus operators who are not subject to NYS Dept. of Public Service supervision | 1.17% of gross operating income |
| Limited fare omnibus commuter service | .10% of gross income |
| Limited Fare omnibuses that provide other services | 1.17% of gross income |
Filing Information & Forms
Utility services vendors must pay the UTX and the General Corporation Tax (GCT) or Business Corporation Tax (COR) or Unincorporated Business Tax (UBT). They are permitted to reduce their business income for GCT or COR by the ratio of gross operating income subject to UTX to total gross operating income.
Refunds
You may request a refund within three years from the time you filed the Utility Tax return or two years from the time the tax was paid.
- NYC-9.5UTX - Claim for REAP Credit Applied to the Utility Tax
- NYC-9.8UTX - Claim for Lower Manhattan Relocation Employment Assistance Program (LMREAP) Credit Applied to the Utility Tax
- NYC-UXP - Return of Excise Tax by Utilities (for use by utilities other than railroads, bus companies, and other common carriers)
File online with e-Services - NYC-UXRB - Return of Excise Tax by Utilities (for use by railroads, bus companies, and other common carriers other than trucking companies)
File online with e-Services - NYC-UXS - Return of Excise Tax by Vendors of Utility Services [for use by persons (other than a limited fare omnibus company) not subject to the supervision of the Department of Public Service who furnish or sell utility services or operate omnibuses
File online with e-Services
- Power of Attorney POA-1
- DOF-1(Change of Business Information)
DOF-1 Online - Computer Data Request
- Conciliation Conference Request
- Conciliation Conference (CMVT) Request
For Use By NYC Commercial Motor Vehicles Taxpayers Only - Request for Consent to Dissolution (GCT)
- Request for Supplementary Information for Consent to Dissolution
- Electronic Transmittal of Tax Information
- Commercial Motor Vehicle Tax (CMVT) Exemption Affidavit
- Letter Ruling Request Form
- Tax Status Report Application
- Vendor Forms
Filing Deadlines
Returns are due monthly, by the 25 of each month, covering gross income or gross operating income for the prior calendar month.
Semiannual filings are due on July 25 and January 25 and are permitted if the prior year's tax liability was less than $100,000.
Frequently Asked Questions
- Do landlords reselling electricity have to report these receipts on the UTX return?
No. The Utility bills the landlord for the tax and the landlord pays the tax amount to the Utility. - Does a landlord still have to file Form NYC-UXS if none of his gross income is subject to Utility tax?
No. However, we can request that you file a return for informational purposes. - Are most Utility Tax returns filed monthly?
Yes. In general, you need to file Utility Tax returns monthly. However, if your utility tax liability is less than $100,000 for the prior calendar year, you can file your returns for the subsequent year semi-annually.
Legal Authority
Title 11, Chapter 11 Administrative Code, Enabling Act: Tax Law Section 1201(a) New York City Administrative Code ยง11-1101(6)