Do S Corporations pay corporate income tax in Nassau County, NY?

I'm looking for the best location to form an S Corp, and within NYC they still have to pay the standard 8.85% corporate income tax. Anybody know: a) If there's a corporate income tax in Nassau County? b) How much it is? and c) Do S Corps have to pay this? Muchos Gracias in advance.

Public Comments

1. Usually, S Corps are flow through entities. The income made is distributed in kind to the shareholders in proportion to their ownership. Other taxes; e.g., excise, sales, use, personal property, real property, ad nauseum, make no distinction about the type of entity. I don't know what the law is in New York, but I would think it would follow the same patterns. Some states and localities assess a flat fee, say $250 for a corporate tax, regardless of profitability or S Corp (or LLC) status.