N.Y. Tax Law 1281 – Imposition of tax
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§ 1281. Imposition of tax. In addition to any other tax imposed by this chapter or other law, there is hereby imposed on every taxicab owner a tax of fifty cents per taxicab trip and on every HAIL base a tax of fifty cents per HAIL vehicle trip provided by every HAIL vehicle affiliated with the base, on every trip that originates in the city and terminates anywhere within the territorial boundaries of the MCTD.
Terms Used In N.Y. Tax Law 1281
- City: means a city of a million or more located in the MCTD. See N.Y. Tax Law 1280
- HAIL base: means a person who or which is a for-hire vehicle base station established pursuant to section 19-511 of the administrative code of the city of New York and permitted by the TLC to be affiliated with holders of HAIL licenses. See N.Y. Tax Law 1280
- HAIL vehicle: means a for-hire vehicle having a taximeter and a TLC-sanctioned trip record system, licensed by the TLC to carry passengers for hire and authorized to accept hails from prospective passengers in the streets of the city, provided that such authorization shall prohibit the pick-up of passengers by street hail at airports and by street hail or pre-arranged call in Manhattan south of east ninety-sixth street and south of west one hundred tenth street, or in such area as the TLC shall by rule prohibit pursuant to the chapter of the laws of two thousand twelve which added this subdivision. See N.Y. Tax Law 1280
- MCTD: means the metropolitan commuter transportation district established by § 1262 of the public authorities law. See N.Y. Tax Law 1280
- owner: means a person licensed by the TLC to own and operate a medallion taxicab. See N.Y. Tax Law 1280
- Taxicab: means a motor vehicle licensed by the TLC to carry passengers for hire and authorized to accept hails from prospective passengers in the street. See N.Y. Tax Law 1280
- Taxicab trip: means a taxicab trip provided to one or more passengers regardless of the number of stops, for which the taximeter is required to be in the recording or hired position. See N.Y. Tax Law 1280