The Metropolitan Transportation Authority (MTA), New York State Department of Taxation & Finance, the New York Governor David Paterson, the New York State Assembly Speaker Sheldon Silver, the New York State Senate President Malcolm A. Smith, and the New York State Comptroller Thomas DiNapoli were served with a lawsuit which calls for collection of the controversial “MTA Payroll Tax” (which began in March, 2009) to be declared “unconstitutional.” The lawsuit demands that refunds be made to all employers which have paid an estimated $1.35B into this payroll tax to date.

The suit was filed in New York State Supreme Court, Suffolk County (Central Islip, Clerk’s Office), Monday, December 14th, at about 3 PM, by Hampton Luxury Liner (Hampton Transportation Ventures, Inc.) and Schoolman Transportation System, Inc., both located in Bohemia, New York (1600 Locust Avenue, near MacArthur Airport).

There are 6 ‘causes of action’ detailed in the 50-page lawsuit
Violation of NY Constitution, article IX, Section 2-b-2-a "HOME RULE MESSAGE" REQUIRED FOR PASSAGE OF SPECIAL LAW AFFECTING PROPERTY AFFAIRS, OR GOVERNMENT OF LOCAL GOVERNMENT.
Violation of NY Constitution, article IX, Section 2, TWO-THIRD’S VOTE REQUIRED FOR PASSAGE OF SPECIAL LAW AFFECTING PROPERTY, AFFAIRS, OR GOVERNMENT OF LOCAL GOVERNMENT (INCLUDING COURT IMPOSED TEST: IS THIS PROPERLY A MATTER OF STATE CONCERN).
TWO-THIRDS VOTE REQUIRED FOR BILL APPROPRIATING MONEY FOR LOCAL OR PRIVATE PURPOSES. Violation of article III, Section 20, Part G-1, Section 1
Violation of NY Constitution, article VII, Section 6, NO APPROPRIATIONS MAY BE MADE EXCEPT BY SEPARATE BILLS FOR A SINGLE OBJECT OR PURPOSE.
Violation of NY Constitution, article X, Section 5, PROHIBITION ON STATE'S ACCEPTANCE OF LIABILITY FOR INDEBTEDNESS ISSUED BY PUBLIC CORPORATION.
Violation of NY Public Authorities Law S1266, THE MTA MUST BE SELF-SUSTAINING.

For PDF of complete lawsuit:
nystaxreliefnow.org/PDF/MTA-Tax-Complaint.pdf