A new employer tax has been adopted effective March 1, 2009. Known as the metropolitan commuter transportation mobility tax (“commuter tax”), every person who received a W-2 is subject to the commuter tax. The tax must be paid by the employer (namely, the local church) without salary deduction. There is no exemption from the tax for churches or other charities.
Churches located in the commuter tax district must comply which consists of Suffolk, Nassau, Dutchess, Orange, Putnam, Rockland, Westchester counties and the 5 boroughs of New York City. The first estimated tax payment (for the period March 1 – September 30, 2009 is due November 2, 2009.