2016 New York Laws
TAX - Tax
Article 23 - (Tax) METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
801 - Imposition of tax and rate.

  801.  Imposition  of  tax  and  rate.  (a)  For the sole purpose of
  providing an additional stable and reliable dedicated funding source for
  the metropolitan  transportation  authority  and  its  subsidiaries  and
  affiliates  to  preserve,  operate  and  improve  essential  transit and
  transportation services  in  the  metropolitan  commuter  transportation
  district,  a  tax  is  hereby  imposed  on  employers and individuals as
  follows: (1) For employers who engage in business within the  MCTD,  the
  tax  is  imposed at a rate of (A) eleven hundredths (.11) percent of the
  payroll expense for employers with payroll expense no greater than three
  hundred seventy-five thousand  dollars  in  any  calendar  quarter,  (B)
  twenty-three  hundredths  (.23)  percent  of  the  payroll  expense  for
  employers with payroll expense greater than three  hundred  seventy-five
  thousand  dollars and no greater than four hundred thirty-seven thousand
  five hundred dollars  in  any  calendar  quarter,  and  (C)  thirty-four
  hundredths  (.34)  percent  of  the  payroll  expense for employers with
  payroll expense in excess of four  hundred  thirty-seven  thousand  five
  hundred   dollars  in  any  calendar  quarter.  If  the  employer  is  a
  professional employer organization, as defined in section  nine  hundred
  sixteen  of  the  labor  law,  the employer's tax shall be calculated by
  determining the payroll expense attributable  to  each  client  who  has
  entered  into  a  professional employer agreement with such organization
  and the  payroll  expense  attributable  to  such  organization  itself,
  multiplying each of those payroll expense amounts by the applicable rate
  set  forth in this paragraph and adding those products together. (2) For
  individuals, the tax is imposed at  a  rate  of  thirty-four  hundredths
  (.34)  percent  of  the net earnings from self-employment of individuals
  that are attributable to the MCTD if such earnings attributable  to  the
  MCTD exceed fifty thousand dollars for the tax year.
(b)(1)  An  individual  having  net earnings from self-employment from
  activity   both   within   and   without   the   metropolitan   commuter
  transportation  district  is required to allocate and apportion such net
  earnings  to  the  MCTD  in  the  manner  required  for  allocation  and
  apportionment of income under article twenty-two of this chapter.
(2) In the case of individuals with earnings from self-employment, the
  net  earnings  from  self  employment  threshold  in  paragraph  two  of
  subsection (a) of this section will be computed on an  individual  basis
  regardless  of whether that individual filed a joint personal income tax
  return.
(c) The determination of whether a covered employee is employed within
  the MCTD  will  be  made  by  utilizing  the  rules  applicable  to  the
  jurisdiction  of employment for purposes of the statewide wage reporting
  system under section one  hundred  seventy-one-a  of  this  chapter  and
  substituting the MCTD for the state in that application.