89) * New York City For tax years beginning after 2004, SB 5568, Laws 2005, amended New York City's administrative code to more closely conform the city's unincorporated business tax to its general corporation tax by making the three-factor formula allocation method the preferred allocation method, generally allowing use of the old "books and records" method only to certain existing partnerships for an additional seven-year period.
What does UBT stand for?
UBT stands for Unincorporated Business Tax (New York, NY)
This definition appears very frequently and is found in the following Acronym Finder categories:
- Military and Government
- Business, finance, etc.
See other definitions of UBT
We have 53 other meanings of UBT in our Acronym Attic
- Utkal Bipanna Sahayata Samiti (Indian poverty aid organization)
- United Bird Societies of South Australia, Inc. (est. 1978)
- University of Bedfordshire Students' Union (Bedfordshire, England, UK)
- University of Brighton Students' Union (UK)
- University of Buea Students' Union (Cameroon)
- University Behind Sun Valley
- Ubatuba, Sao Paulo, Brazil (Airport Code)
- Ubiquitous Blue Tarp
- Ultimate Blackjack Tour
- Ultimate Bubble Trap (Al's Hobbies)
- Union Bank & Trust (Lincoln, NE)
- Unit Business Team
- United Business Technologies
- Universal Bus Transceiver
- Universal Business Team
- Universiteti Për Biznes Dhe Teknologji (Albanian: University for Business and Technology)
- Upper Bound Theorem (mathematics)
- Urea Breath Test (diagnosing procedure)
- User-Based Tracking
- Uintah Basin Telecommunications Association, Inc. (Utah)
Samples in periodicals archive:
Several incentives include: * Government taxation only at the state and local levels * No personal property taxes * No unincorporated business tax Honolulu also offers the Enterprise Zones Program, offering state and county tax reductions for up to seven years for certain business types, and the High Technology Incentives, offering 100 percent return on cash investments over five years for qualified businesses.
triggering unincorporated business tax or genera corporation tax).
Partnerships and LLCs are subject to the city's Unincorporated Business Tax (UBT), but there's an exception for certain real estate businesses.
Affected taxpayers who are required to file returns or to make estimated payments for the General Corporation Tax, Unincorporated Business Tax, Banking Corporation Tax, Real Property Transfer Tax, or the Cigarette Tax, by August 15, 2007 will now have until September 17, 2007.