We are persuaded that the determination is not supported by substantial evidence and accordingly should be annulled. Pursuant to enabling legislation in subdivision (a) of section 1201 of the Tax Law, the New York City Utility Tax Law (Administrative Code, ch 46, tit QQ) presently imposes a 1.17% excise tax on gross income upon every "`[v]endor of utility services'" in the city, defined as a person who "sells gas, electric, steam, water, refrigeration, telephone or telegraph...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
