Utility Tax

Coronavirus (COVID-19) Alert

For New York City business taxes must file your tax return or a form NYC-EXT and pay any tax due by July 15, 2020.

These include:

General corporation tax
Banking corporation tax
Business corporation tax
Unincorporated business tax
Commercial Rent Tax
Hotel Room Occupancy Tax
Commercial Motor Vehicle Tax
Retail Beer, Wine, and Liquor Tax
Utility Tax
E-911 Surcharge

If your filing or payment was due between March 16, 2020 and June 25, 2020 you can request a wavier of any late filing and late payment penalties. Interest will still accrue at the appropriate underpayment rate on all tax payments received after the original due date, calculated from the original due date to the date of payment. Quarterly estimated payments must still be made by the June 15, 2020 deadline.

If you are filing online, enter the special condition code “CV” in the space indicated near the top right of the online form.

If you are filing a paper return or NYC-EXT, please write “COVID-19” on the top center of the front page.

Eligible business tax filers submitting form NYC-EXT by July 15 will have an additional six months from the original due date to file their returns.

Penalties on late filings and payments will resume after July 15, 2020.

Need something else?

Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

Utilities and vendors of utility services that do business in New York City are subject to the Utility Tax (UTX). The Department of Finance provides information for these utilities and utility vendors on this tax.

The utilities and utility vendors that have to pay this tax include:

Companies that are subject to the supervision of the New York State Department of Public Service, such as gas and electric companies, telephone companies, and certain transportation companies
Companies that derive 80 percent or more of gross receipts from mobile telecommunications services
Vendors of utility services that are not utilities themselves, but that sell gas, electricity, steam, water, refrigeration, or telecommunications services or that operate omnibuses (whether or not these activities represent the vendor's main business)

Learn more about utility taxes.

You must use one of the following forms to file the Utility Tax.

UXP
UXS
UXRB

Get UTX forms.

Online

You can file and pay the tax through Business Tax e-Services.

You can pay by:

Electronic Funds Transfer (EFT) withdrawn directly from your bank
E-check
Credit card (American Express, Master Card, VISA, and Discover)
Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

You can file the tax forms by mail. If there's a balance due, you can also send a payment by mail.

For all returns, except returns claiming a refund, mail the tax form to:

NYC Department of Finance
P.O. Box 5564
Binghamton, NY 13902-5564

Don't send payments or requests for extensions to this address.

After you have mailed the form, if you owe a payment, mail the check and the payment voucher to:

NYC Department of Finance
P.O. Box 3933
New York, NY 10008-3933

If you are claiming a refund, mail the form to:

NYC Department of Finance
P.O. Box 5563
Binghamton, NY 13902-5563

Utility tax returns are due by the 25th of each month, covering gross income or gross operating income for the preceding calendar month.

Semi-annual filings, due July 25th and January 25th, are permitted if the prior year's tax liability was less than $100,000.

If you don't file your return or pay the tax by the deadline, you will be charged interest.

From July 1, 2019 through September 30, 2019, the interest rate is 9%.

You must file for a refund within three years of when the return was filed or two years of when the tax was filed and paid, whichever is later. If no return was filed, you must file within two years from the time the tax was paid.

Refunds can be requested by filing an amended return or the appropriate form in the NYC-UTX series.

The Department of Finance doesn't pay interest on Utility Tax refunds.

Get UTX forms.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 for assistance.

Filing and Paying

Deadline

Interest Rate

Refunds

Ways to Get Help

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