Who Has to Pay This Tax?
Kyocera Scanner File Utility Version 3.169. Kip Legacy Downloads (Programs-Drivers-Tutorials-Videos) Muratec Drivers Downloads. Kyocera PinPoint Scan App 3.3.5 for Windows. Kyocera PinPoint Scan App 3.3.5 for Mac. Kyocera PinPoint Scan App 2.0.14 for Windows. Details: File Utility is usually bundled with Linux, UNIX and OS X. Port is provided for use on Windows. Due to variations in versions this may cause different output when run on different platforms. File Utility is called in its default mode (no arguments), and also with. Note: Other file system interfaces have their own file utility packages.On VMS systems, for example, ACUCOBOL-GT uses the RMS file system that is native to VMS, and the vutil utility is not supplied. VMS-specific programs such as ANALYZE/RMS and CONVERT can be used to accomplish the same functions that vutil provides. See the manual for your specific file utility package for details on its use. Name State Form Number Online Services Description Revision Date File Type; Form URT-1: 51102: INTIME: Utility Receipts Tax Return First-time filers must use Form URT-1. Subsequent returns should be filed using INTIME.
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.
Forms and Reports
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
File Utility Linux
- 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.
File Utility Commands
Legal Authority
File Utility Linux
File Utility
Title 11, Chapter 11 Administrative Code, Enabling Act: Tax Law Section 1201(a) New York City Administrative Code §11-1101(6)