New York City Council Header
File #: Res 0448-2010    Version: * Name: Require the dates for payment of the Metropolitan Commuter Transportation Mobility Tax to correspond with tax filing dates for the payment of federal and state income taxes.
Type: Resolution Status: Filed
Committee: Committee on Finance
On agenda: 9/16/2010
Enactment date: Law number:
Title: Resolution calling upon the New York State Legislature to introduce, and the Governor to sign, legislation which would require the dates for payment of the Metropolitan Commuter Transportation Mobility Tax to correspond with tax filing dates for the payment of federal and state income taxes.
Sponsors: Daniel R. Garodnick, Gale A. Brewer, Margaret S. Chin, Leroy G. Comrie, Jr., Lewis A. Fidler, James F. Gennaro, Vincent J. Gentile, Letitia James, G. Oliver Koppell, Jumaane D. Williams, Peter A. Koo
Council Member Sponsors: 11
Date Ver.Prime SponsorAction ByActionResultAction DetailsMeeting DetailsMultimedia
12/31/2013*Daniel R. Garodnick City Council Filed (End of Session)  Action details Meeting details Not available
9/16/2010*Daniel R. Garodnick City Council Referred to Comm by Council  Action details Meeting details Not available
9/16/2010*Daniel R. Garodnick City Council Introduced by Council  Action details Meeting details Not available
Res. No. 448
 
Resolution calling upon the New York State Legislature to introduce, and the Governor to sign, legislation which would require the dates for payment of the Metropolitan Commuter Transportation Mobility Tax to correspond with tax filing dates for the payment of federal and state income taxes.
 
 
By Council Members Garodnick, Brewer, Chin, Comrie, Fidler, Gennaro, Gentile, James, Koppell, Williams and Koo  
 
Whereas, Chapter 25 of the Laws of 2009, signed into law on May 7, 2009, added Article 23 to the Tax Law, which established the metropolitan commuter transportation mobility tax (MCTMT) to help finance the Metropolitan Transportation Authority; and
Whereas, The MCTMT is imposed on employers and self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD), which is comprised of New York City (the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island)), and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester; and
Whereas, Any employer with wages in excess of $2,500 in any calendar quarter for services rendered in the MCTD is subject to the MCTMT at a rate of 0.34% of the total payroll expense;  and
Whereas, Similarly, individuals, including partners in partnerships and members of limited liability companies, who have net earnings from self-employment in the MCTD in excess of $10,000 are also subject to the MCTMT at a rate of .34%; and
Whereas, Pursuant to the State legislation imposing the MCTMT, payment of the tax is due each calendar quarter by the last day of the month following the end of the quarter, which fall on April 30, July 31 , October 31,  and January 31; and
Whereas, After the passage of the State legislation imposing the MCTMT, many argued that the tax would be an "administrative hassle" for self-employed individuals because the payment due dates do not coincide with federal and state quarterly estimated tax due dates, which generally fall on April 15, June 15, September 15, and January 15; and
Whereas, Amending the due dates for the payment of MCTMT would likely provide much needed administrative relief to many employers, and particularly freelancers, who prepare their own taxes because they cannot afford the luxury of paying a tax preparer and cannot depend on an employer to do the paperwork for them; now, therefore, be it
Resolved,  That the Council of the City of New York calls upon the New York State Legislature to introduce, and the Governor to sign, legislation which would require the dates for payment of the Metropolitan Commuter Transportation Mobility Tax to correspond with tax filing dates for the payment of federal and state income taxes.
 
 TE
8-11-10
LS#706