186-A - Tax on the furnishing of utility services.

§ 186-a. Tax on the furnishing of utility services. 1. Notwithstanding  any  other  provision  of  this  chapter, or of any other law, (a) a tax  equal to three and one-quarter percent  through  December  thirty-first,  nineteen  hundred ninety-nine, and two and one-half percent on and after  January first, two thousand of its gross income is hereby  imposed  upon  every  provider  of  telecommunication  services  doing business in this  state which is subject to the supervision of  the  state  department  of  public  service  which  has  a gross income for the year ending December  thirty-first in excess of five hundred dollars;    (b) a tax equal to (1)  two  and  five-tenths  percent  on  and  after  January first, two thousand through December thirty-first, two thousand,  two  and  forty-five  one  hundredths  percent  from  January first, two  thousand one through December thirty-first, two thousand  one,  two  and  four-tenths  percent  from  January  first,  two  thousand  two  through  December  thirty-first,  two  thousand  two,  two  and  twenty-five  one  hundredths  percent  from  January  first,  two  thousand  three through  December  thirty-first,  two  thousand  three,  two  and   one   hundred  twenty-five  one  thousandths  percent  from January first, two thousand  four through December thirty-first, two thousand four  and  two  percent  commencing  January  first,  two  thousand  five  and thereafter of that  portion  of  its  gross  income   derived   from   the   transportation,  transmission or distribution of gas or electricity by means of conduits,  mains, pipes, wires, lines or the like and (2) two and one-tenth percent  from  January  first,  two  thousand  through December thirty-first, two  thousand, two percent from  January  first,  two  thousand  one  through  December  thirty-first,  two  thousand  one, one and nine-tenths percent  from January first, two thousand two through December thirty-first,  two  thousand  two,  eighty-five  one  hundredths of one percent from January  first, two thousand three through December  thirty-first,  two  thousand  three,  four-tenths of one percent from January first, two thousand four  through December  thirty-first,  two  thousand  four  and  zero  percent  commencing  January  first,  two thousand five of all of its other gross  income, is hereby imposed upon every utility not taxed  under  paragraph  (a) of this subdivision doing business in this state which is subject to  the  supervision  of  the state department of public service which has a  gross income for the year ending December thirty-first in excess of five  hundred dollars, except  motor  carriers  or  brokers  subject  to  such  supervision under the public service law; and    (c)  a  tax  equal  to  three and one-quarter percent through December  thirty-first, nineteen hundred ninety-nine, two  and  one-tenth  percent  from  January  first,  two  thousand  through December thirty-first, two  thousand, two percent from  January  first,  two  thousand  one  through  December  thirty-first,  two  thousand  one, one and nine-tenths percent  from January first, two thousand two through December thirty-first,  two  thousand  two,  eighty-five  one  hundredths of one percent from January  first, two thousand three through December  thirty-first,  two  thousand  three,  four-tenths of one percent from January first, two thousand four  through December  thirty-first,  two  thousand  four  and  zero  percent  commencing  January  first,  two  thousand  five  of its gross operating  income is hereby imposed upon every other utility doing business in this  state which has a gross operating income for the  year  ending  December  thirty-first  in excess of five hundred dollars, which taxes shall be in  addition to any and all other  taxes  and  fees  imposed  by  any  other  provision of law for the same period.    2.  As  used  in  this  section, (a) the word "utility" includes every  person (including every provider of telecommunication services)  subject  to  the  supervision  of  the state department of public service, except  persons engaged in the business of operating on the public  highways  ofthis state one or more omnibuses, having a seating capacity of more than  seven  persons,  and  persons  engaged  in  the business of operating or  leasing sleeping and parlor railroad  cars  or  of  operating  railroads  other than street surface, rapid transit, subway and elevated railroads,  and also includes every person (whether or not such person is subject to  such   supervision)   who   sells  gas,  electricity,  steam,  water  or  refrigeration, delivered through mains, pipes  or  wires,  or  furnishes  gas,  electric, steam, water or refrigerator service, by means of mains,  pipes, or wires; regardless of whether  such  activities  are  the  main  business  of  such  person or are only incidental thereto, or of whether  use is made of the public streets;    (b)  the  word  "person"  means  persons,   corporations,   companies,  associations,  joint-stock  companies  or associations, partnerships and  limited liability companies, estates,  assignee  of  rents,  any  person  acting  in a fiduciary capacity, or any other entity, and persons, their  assignees, lessees,  trustees  or  receivers,  appointed  by  any  court  whatsoever,  or  by  any  other means, except the state; municipalities,  political and civil subdivisions of the state or municipality and public  districts (provided, however, that with respect to gas, electricity  and  gas  or  electric  service,  including  the  sale of the transportation,  transmission or distribution of gas or electricity, such municipalities,  political and civil subdivisions and public districts shall be  excluded  from the definition of "person" if they own and operate facilities which  are  used  to  generate  or distribute electricity or distribute gas and  they distribute and sell such  gas  or  electricity  solely  at  retail,  solely  within their respective jurisdiction; or provided, further, with  respect to the sale of electricity or the  transportation,  transmission  or  distribution  of  electricity, a municipality shall be excluded from  the definition of "person" if it sells electricity at retail  where  all  such  electricity (excluding temporary substitution power during outages  or periods of reduced output) has been generated solely by and purchased  solely from the state or a public authority of the state);  corporations  and  associations  which  are  organized  and  operated  exclusively for  religious, charitable or  educational  purposes,  no  part  of  the  net  earnings  of  which  inures to the benefit of any private shareholder or  individual, and which are described in paragraph four of subdivision (a)  of  section  eleven  hundred  sixteen  of  this   chapter   where   such  organization  resells such gas or electricity or gas or electric service  as landlord to its tenants in buildings owned by such organization;  and  excepting  a  corporation  organized  and  operated  exclusively for the  purpose of leasing from a  city  in  this  state  a  water-works  system  designed  to supply water at cost to users thereof for discharge, either  before or after industrial use, into a river within such city  in  order  to improve the flow and condition of such river and thereby to provide a  means to relieve such river from pollution;    (c)  the words "gross income" mean and include receipts received in or  by  reason  of  any  sale,  conditional  or  otherwise,  (except   sales  hereinafter  referred  to  with  respect  to  which  it is provided that  profits from the sale shall be included in gross income) made or service  rendered for ultimate consumption or use by the purchaser in this state,  including cash, credits and property of any kind or nature  (whether  or  not  such  sale is made or such service is rendered for profit), without  any deduction therefrom on account of the cost of the property sold, the  cost of materials used, labor or services or other  costs,  interest  or  discount paid, or any other expense whatsoever.    (1)   Provided,   however,   that  all  receipts  from  sales  of  the  transportation, transmission or distribution of gas  or  electricity  by  means  of  conduits, mains, pipes, wires, lines or the like, rendered orperformed in this state,  shall  be  included  in  gross  income  except  receipts   from   (i)  sales  of  the  transportation,  transmission  or  distribution of gas or electricity to (A) a utility (excluding a  public  authority)  which  is  supervised  by this state or another jurisdiction  (where an element of such supervision includes rate regulation and,  for  a  utility supervised by another jurisdiction, such supervision includes  rate regulation and such gas or electricity is  delivered  for  ultimate  consumption  or  use  outside this state), (B) a municipality which owns  and operates  facilities  which  are  used  to  generate  or  distribute  electricity  or  distribute  gas  and  which  distributes and sells such  electricity or gas  solely  at  retail,  solely  within  its  respective  jurisdiction,  or (C) a public authority of this state where such public  authority is primarily engaged in the  generation  and  transmission  or  distribution  of  electricity  or the distribution of electricity or gas  and at least ninety-five percent of the assets of which are so  devoted,  provided, that, if the service area or district of the authority is less  than the entire state, the excluded receipt shall be limited to receipts  derived from the sale of transportation, transmission or distribution of  gas  or  electricity,  which  electricity  or  gas  will be sold by such  authority at retail within its service area or district; where,  as  the  case  may  be, such utility or authority purchasing such transportation,  transmission or distribution sells  the  gas  or  electricity  being  so  transported,   transmitted   or   distributed,   (ii)   sales   of   the  transportation,  transmission  or  distribution  of  electricity  to   a  municipality  where the electricity being transported has been purchased  by such municipality and has been  generated  solely  by  and  purchased  solely  from  the state or a public authority of the state (except where  the electricity being  transported  constitutes  temporary  substitution  power  being  supplied  during outages or periods of reduced output) and  where such municipality purchasing such transportation, transmission  or  distribution,  sells  solely  at  retail,  solely  within its respective  jurisdiction, the  electricity  being  so  transported,  transmitted  or  distributed,   (iii)   sales  of  the  transportation,  transmission  or  distribution of gas or  electricity  to  corporations  and  associations  which  are  organized and operated exclusively for religious, charitable  or educational purposes, no part of the net earnings of which inures  to  the  benefit  of  any  private  shareholder or individual, and which are  described in paragraph four of subdivision (a) of section eleven hundred  sixteen  of  this  chapter  where   such   organization   resells   such  transportation, transmission or distribution as part of a bundled gas or  electric  service  as landlord to its tenants in buildings owned by such  organization, or (iv)  sales  of  the  transportation,  transmission  or  distribution   of   gas  or  electricity,  not  otherwise  excluded,  to  nonresidential customers, but only  in  accordance  with  the  following  schedule:  for  the sales during the calendar years two thousand and two  thousand one, zero percent of the receipts  from  such  sales  shall  be  excluded;  for  the  sales  during  the  calendar year two thousand two,  twenty-five percent of the receipts from such sales shall  be  excluded;  for  sales during the calendar year two thousand three, fifty percent of  the receipts from such sales shall be excluded;  for  sales  during  the  calendar  year  two  thousand four, seventy-five percent of the receipts  from such sales shall be excluded; and for sales thereafter, one hundred  percent of such sales shall  be  excluded.  For  the  purposes  of  this  clause,  the term "nonresidential customers" means those customers whose  use of gas or electricity, or gas or electric service does  not  qualify  for  the  reduced  rate  of  sales  and  compensating  use  tax  on gas,  electricity, or gas or electric service  under  section  eleven  hundred  five-A of article twenty-eight of this chapter.(2)  Provided,  further,  receipts  received  from  the  sale  of  the  transportation, transmission or distribution of gas or electricity shall  mean the receipts received from customers representing the  noncommodity  charges for gas or electric service.    (3)  Provided,  further,  gross  income  with respect to a provider of  telecommunication services shall not include receipts from the  sale  of  telecommunication  services  as such services are defined in section one  hundred eighty-six-e of this article.    (4) Provided, further, sales of  gas,  electricity,  steam,  water  or  refrigeration  or gas, electric, steam, water or refrigerator service to  a landlord that is a person as defined in this subdivision for resale by  such landlord to a tenant, for consumption by such tenant as an incident  to such landlord's activity of renting premises to such tenant, shall be  subject to the tax imposed under this section even though such sales are  not for  ultimate  consumption  by  such  landlord.  Provided,  further,  receipts   derived   by  a  landlord  from  the  resale  for  such  gas,  electricity, steam, water or refrigeration or furnishing gas,  electric,  steam,   water   or   refrigerator  service  to  such  tenant  shall  be  conclusively presumed to be equal to such landlord's cost of  the  same,  and,  if  the  tax  under  this  section was imposed on the sale to such  landlord, no additional tax under this section shall  be  owing  on  the  sale  by  such  landlord to such tenant. If, however, the tax under this  section was not imposed on such sale to the landlord, then such landlord  on the sale to its tenant shall file a return hereunder  based  on  such  landlord's  cost  (including any associated transportation cost) of such  gas, electricity, steam, water or refrigeration or gas, electric, steam,  water or refrigerator service.    (5) "Gross income" also includes profits from the sale of  securities;  also profits from the sale of real property growing out of the ownership  or  use  of  or  interest in such property; also profit from the sale of  personal property (other than property of a kind which would properly be  included in the inventory of the taxpayer if on hand at the close of the  period for which  a  return  is  made);  also  receipts  from  interest,  dividends,  and  royalties, derived from sources within this state other  than such as are received from a corporation a majority of whose  voting  stock is owned by the taxpaying utility, without any deduction therefrom  for  any  expenses  whatsoever  incurred  in connection with the receipt  thereof, also profits from any transaction (except sales for resale  and  rentals) within this state whatsoever;    (d)  the  words  "gross  operating  income"  mean and include receipts  received in or by reason of any sale, conditional or otherwise, made for  ultimate consumption or use by the purchaser of gas, electricity, steam,  water or refrigeration, or in or by reason of the  furnishing  for  such  consumption  or  use  of  gas,  electric,  steam,  water or refrigerator  service in this state, including cash, credits and property of any  kind  or nature, without any deduction therefrom on account of the cost of the  property  sold,  the  cost of materials used, labor or services or other  costs, interest or discount paid,  or  any  other  expenses  whatsoever.  Provided,  however,  there shall be excluded from gross operating income  receipts representing  the  amount  received  from  the  resale  of  the  transportation,  transmission  or  distribution of gas or electricity in  this state where such transportation, transmission or distribution being  resold is provided by a utility subject to tax under  paragraph  (b)  of  subdivision  one  of  this section; the receipts representing the amount  received  from  resale   of   such   transportation,   transmission   or  distribution  shall  be  the  amount  received  for such transportation,  transmission or distribution by such utility  which  initially  provided  such  transportation,  transmission or distributions. Provided, further,sales of  gas,  electricity,  steam,  water  or  refrigeration  or  gas,  electric,  steam,  water or refrigerator service to a landlord that is a  person as defined in this subdivision for resale by such landlord  to  a  tenant, for consumption by such tenant as an incident to such landlord's  activity of renting premises to such tenant, shall be subject to the tax  imposed  under  this section even though such sales are not for ultimate  consumption by such landlord. Provided, further, receipts derived  by  a  landlord  from  the  resale  of  such  gas, electricity, steam, water or  refrigeration or furnishing gas, electric, steam, water or  refrigerator  service  to  such  tenant  shall be conclusively presumed to be equal to  such landlord's cost of the same, and, if the tax under this section was  imposed on the sale to such  landlord,  no  additional  tax  under  this  section  shall  be owing on the sale by such landlord to such tenant. If  the tax under this section was not imposed on such sale to the landlord,  then such landlord on the  sale  to  its  tenant  shall  file  a  return  hereunder  based  on  such  landlord's  cost  (including  any associated  transportation  cost)  of  such  gas,  electricity,  steam,   water   or  refrigeration or gas, electric, steam, water or refrigerator service;    (e)  the term "telecommunication services" shall have the same meaning  as such term is defined in section  one  hundred  eighty-six-e  of  this  article;    (f)  The  word "premises" means and includes any real property or part  thereof, and any structure thereon or space therein; and    (g) the word "tenant" means and includes a person paying, or  required  to   pay,  rent  for  premises  as  a  lessee,  sublessee,  licensee  or  concessionaire.    2-a. Tax adjustment for utilities with financial  resource  asset  for  taxable  years  commencing  on and after January first, nineteen hundred  ninety-two.  Notwithstanding  any  provision  of  this  section  to  the  contrary,  in  the  event  that  a  utility  which is taxable under this  section is an electric corporation, as defined in  subdivision  thirteen  of  section  two  of  the  public  service  law, which, on or before the  effective date of this subdivision, has been  permitted  by  the  public  service  commission  to  establish  for  ratemaking purposes a financial  resource asset (which asset shall represent, in an  amount  approved  by  the  public  service  commission on or before the effective date of this  subdivision, the present value of a stream of future cash flows,  rather  than  actual  land,  land  rights,  physical structures, improvements or  other physical items, franchises or intangible plant), such an  electric  corporation  shall be allowed an adjustment by way of the allowance of a  deduction from its gross income subject to tax under subdivision one  of  this  section  equal  to  the  amount by which (a) that portion of gross  income received in any year  after  nineteen  hundred  ninety-one  which  represents  the total return authorized by the public service commission  to be recovered in rates on  the  financial  resource  asset,  including  amortization,  exceeds  (b) that portion of gross income received in the  twelve-month  period  immediately  preceding  the  month  in  which  the  financial resource asset is established pursuant to authorization of the  public  service  commission  and  which represents (i) the total revenue  derived from any financial  stability  adjustment  and  (ii)  the  total  return  on  interest-bearing  construction  work in progress in the rate  base permitted by the public service commission. No electric corporation  shall be allowed the tax adjustment authorized by this subdivision until  it shall file, together with the return required to be filed pursuant to  subdivision four of this section, a certificate for the  period  covered  by  the  return from the department of public service verifying that the  calculation of such tax adjustment complies with this  subdivision.  The  adjustment  to  gross  income  allowed  by this subdivision shall not beapplicable in calculating any other tax  imposed  or  authorized  to  be  imposed  by  this  chapter  or  any  other  law,  and  the amount of tax  surcharge equal to seventeen per centum imposed pursuant to section  one  hundred  eighty-six-c  of  this  article,  and  the  amount  of  the tax  surcharge  imposed  under  section  one  hundred  eighty-eight  of  this  article,  shall  be calculated and payable as if the adjustment provided  in this subdivision were not allowed.    3. Every utility subject to tax under this  section  shall  keep  such  records  of  its  business  and  in  such form as the tax commission may  require, and such records shall be  preserved  for  a  period  of  three  years,  except  that the tax commission may consent to their destruction  within that period or may require that they be kept longer.    4. Every utility subject to tax hereunder shall  file,  on  or  before  March  fifteenth  of  each  year,  a  return  for  the year ended on the  preceding December thirty-first, except that the year ended on  December  thirty-first,  nineteen  hundred  seventy-six  shall  be deemed, for the  purposes of this subdivision, to have commenced on June first,  nineteen  hundred  seventy-six,  including  any  period  for which the tax imposed  hereby or by any amendment hereof is effective, each  of  which  returns  shall  state  the  gross income or gross operating income for the period  covered  by  each  such  return.  Returns  shall  be  filed   with   the  commissioner  of  taxation  and finance on a form to be furnished by the  commissioner for  such  purpose  and  shall  contain  such  other  data,  information  or  matter  as  the commissioner may require to be included  therein. Notwithstanding the foregoing provisions of  this  subdivision,  the commissioner may require any utility to file an annual return, which  shall  contain  any  data  specified  by the commissioner, regardless of  whether the utility is subject  to  tax  under  this  section;  and  the  commissioner  may  require a landlord selling to a tenant gas, electric,  steam, water or refrigeration or furnishing gas, electric, steam,  water  or  refrigerator service, where the same has been subjected to tax under  this section on the sale to such landlord, to file,  on  or  before  the  fifteenth  day of March of each year, an information return for the year  ended on the preceding December thirty-first, covering such year in such  form and containing such data as the  commissioner  may  specify.  Every  return  shall  have  annexed  thereto a certification by the head of the  utility making the same, or of the owner or of a co-partner thereof,  or  of a principal officer of the corporation, if such business be conducted  by  a  corporation,  to the effect that the statements contained therein  are true.    5. If any provision of this section conflicts with any other provision  contained in this article, the provision of this section shall  control,  but  the  provisions  of  this  article  which  do not conflict with the  provisions of this section shall apply with respect to the  taxes  under  this section, so far as they are, or may be made applicable.    6.  The  tax  imposed  by this section shall be charged against and be  paid by the utility and may  be  added  as  a  separate  item  to  bills  rendered  by  the  utility  to customers. Upon request the utility shall  furnish a statement of the amount of tax imposed by this section to  its  customers for bills rendered on or after January first, two thousand.    7.  Notwithstanding any other provision contained in this or any other  law, in the event the city of New York shall enact a local law  imposing  a tax on utilities, such as it imposed by this section, except as to the  rate of tax, the tax commission, in its discretion, may arrange with the  chief  fiscal  officer of said city for the collection by him of the tax  imposed by this section with respect to items that enter  into  the  tax  base  for both the tax imposed by said city and that imposed pursuant to  this section, and for the remittance by him of the tax imposed  by  thissection  to  the  tax  commission  for  disposition  as  in this article  provided. If such an arrangement be made,  all  the  provisions  of  the  local  law  of said city imposing the local tax shall apply with respect  to  the  tax  imposed by this section in the same manner as if the local  tax rate had included the tax imposed by this section.    8. Notwithstanding any other provision of this chapter  or  any  other  law  to the contrary, any utility (a) which is subject to tax hereunder,  and (b) which is subject to the supervision of the department of  public  service,  shall  provide, in addition to any other discount, a reduction  of three percent in the rate charged  for  gas,  electricity,  steam  or  water  sold, or gas, electric, steam or water service rendered, prior to  nineteen hundred ninety-four, for ultimate consumption or use within  an  area  designated as an empire zone pursuant to article eighteen-B of the  general  municipal  law  by  a   business,   whether   incorporated   or  unincorporated,  other  than a retail enterprise as defined in paragraph  (k) of subdivision twelve of section two hundred ten of this chapter but  without regard to subparagraph (iii) thereof, which has  been  certified  pursuant  to  article eighteen-B of the general municipal law, and which  has claimed a credit under subdivision nineteen of section  two  hundred  ten,  subsection  (k)  of  section  six  hundred  six, subsection (e) of  section fourteen hundred fifty-six or subdivision (g) of section fifteen  hundred eleven of this chapter during the previous  fifteen  months,  as  evidenced  by a certificate issued by the commissioner to such business.  Ninety-six and one-half percent of  the  aggregate  of  such  reductions  during  the  year  may  be  applied  as a credit against the tax imposed  pursuant to this section with respect to such year.    * 9. Notwithstanding any other provision of this chapter or any  other  law  to  the contrary, for taxable periods nineteen hundred ninety-seven  through and including two thousand ten, any utility which delivers power  under the power for jobs program, as established by section one  hundred  eighty-nine  of the economic development law, shall be allowed a credit,  subject to  the  limitations  thereon  contained  in  this  subdivision,  against  the  tax  imposed under this section equal to net lost revenues  from the delivery of power under such power for jobs program.  Net  lost  revenues  means  the "net receipts" less "net utility revenue" from such  delivery of power. For purposes  of  this  subdivision,  "net  receipts"  shall  mean  the  amount  that the utility would have otherwise received  from customers receiving power pursuant to allocations by the  New  York  state  economic  development  power  allocation board in accordance with  section one hundred eighty-nine of the economic development law, or from  customers whose allocation has been transferred  to  an  energy  service  company,  or  from energy service companies to which such allocation has  been transferred, pursuant  to  its  tariff  supervised  by  the  public  service   commission  for  substantially  comparable  service  otherwise  applicable to such customers or energy service companies in the  absence  of  such  designation,  less  the  utility's  annual average incremental  short-term variable and capacity costs of providing such  power  in  the  absence  of  such  purchase.  For the purposes of this subdivision, "net  utility revenue" shall mean the revenues the utility  actually  receives  in  accordance  with  such  section  one  hundred  eighty-nine from such  customers so designated by the New York state economic development power  allocation board or from customers whose allocation has been transferred  to an energy service company, or from the energy  service  companies  to  which  a  power  for  jobs  allocation  has  been  transferred, less the  utility's cost of such power under such program. Provided, however, that  any credit under this section shall be used only  with  respect  to  the  same  taxable  year  during  which  such  credit  arose and shall not be  capable of being carried  forward  or  backward  to  any  other  taxableperiod.  Nor  shall  any  credit be allowed to any utility for the total  amount of power, expressed in kilowatt hours, purchased by the customers  of such utility under  such  program  during  the  taxable  period  that  exceeds  the  prorated  "baseline  energy  use" by all customers of that  utility purchasing power under such program during the  taxable  period.  "Baseline  energy  use"  with  respect  to  each customer shall mean the  largest amount of kilowatt hours of energy used by such customer  during  any  twelve  consecutive  month  period  occurring  during the preceding  thirty  months  immediately  preceding  the  New  York  state   economic  development  power  allocation board's recommendation of such customer's  application, prorated to reflect the length of time  of  the  customer's  participation  in  such  program  during  the  taxable  period. Provided  further, however, that in accordance with subdivision (k) of section one  hundred eighty-nine of the economic development law no tax credit  shall  be  available  for  any  revenue  losses  when a utility has declined to  purchase power allocated  for  sale  under  such  program.  No  electric  corporation   shall  be  allowed  the  tax  credit  authorized  by  this  subdivision until it shall file a certificate  from  the  department  of  public  service  for the period covered by the return verifying that the  calculation of such tax credit complies with this  subdivision  and  the  department of public service has approved such certificate and forwarded  a  copy  of such approved certificate to the commissioner or any amended  certificate resulting from the need for correction. The  credit  allowed  by this subdivision shall not be applicable in calculating any other tax  imposed  or  authorized  to be imposed by this chapter or any other law,  and the amount of the tax surcharge imposed under  section  one  hundred  eighty-six-c  of  this article shall be calculated and payable as if the  credit provided for by this subdivision were not allowed.    * NB Repealed May 15, 2011    * 9. Notwithstanding any other provision contained in this chapter  or  any  other  law,  any  surcharge  collected  or  any  administrative fee  retained by any telephone corporation acting as collection agent  for  a  municipality pursuant to the provisions of article six of the county law  shall  not  be  considered as nor included in the determination of gross  income or gross operating income of or by such corporation.    * NB Effective May 15, 2011    * 10. Notwithstanding any other provision contained in this chapter or  any other  law,  any  surcharge  collected  or  any  administrative  fee  retained  by  any telephone corporation acting as collection agent for a  municipality pursuant to the provisions of article six of the county law  shall not be considered as nor included in the  determination  of  gross  income or gross operating income of or by such corporation.    * NB Effective until May 15, 2011