Terms Used In New York Laws > Tax > Article 29-A - Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District

• Agent: means a person that acts, by employment, contract, or otherwise, on behalf of one or more taxicab owners to operate or provide for the operation of a licensed medallion taxicab in accordance with the TLC's rules. See N.Y. Tax Law 1280
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• City: means a city of a million or more located in the MCTD. See N.Y. Tax Law 1280
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Dispatch trip: means a trip in a HAIL vehicle that originated by a customer calling a HAIL base to request service and the HAIL base dispatching the call to the driver of the HAIL vehicle, and for which the taximeter is required to be in the recording or hired position designating such a trip. See N.Y. Tax Law 1280
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiduciary: A trustee, executor, or administrator.
• For-hire vehicle: means a motor vehicle carrying passengers for hire in the city, with a seating capacity of twenty passengers or less, not including the driver, other than a taxicab, coach, commuter van or an authorized bus operating pursuant to applicable provisions of law. 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 license: means a license issued by the TLC to a person who is the owner or licensed operator of a for-hire vehicle that authorizes that vehicle to pick up passengers by street hail in 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
• 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
• HAIL vehicle owner: means a person licensed by the TLC to own and operate, or operate, a HAIL vehicle for which the TLC has issued a HAIL license. See N.Y. Tax Law 1280
• HAIL vehicle trip: means a HAIL vehicle trip provided to one or more passengers regardless of the number of stops, that originated by street hail, and for which the taximeter is required to be in the recording or hired position designating a street hail trip subject to the tax imposed by this article. See N.Y. Tax Law 1280
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• MCTD: means the metropolitan commuter transportation district established by § 1262 of the public authorities law. See N.Y. Tax Law 1280
• Medallion: means a plate issued by the TLC as the physical evidence of a taxicab license, and affixed to the outside of such taxicab. See N.Y. Tax Law 1280
• Medallion taxicab: means a taxicab to which a medallion has been affixed in accordance with applicable law and regulations. See N.Y. Tax Law 1280
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• owner: means a person licensed by the TLC to own and operate a medallion taxicab. See N.Y. Tax Law 1280
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Passenger: means an individual seated in a taxicab or HAIL vehicle for travel for hire to a given destination. See N.Y. Tax Law 1280
• Person: means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1280
• seating capacity: shall include any plain view location which is capable of accommodating a normal adult, is part of an overall seat configuration and design, and is likely to be used as a seating position while the vehicle is in motion. 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 license: means the authority granted by the TLC to an owner to operate a designated vehicle as a taxicab in the city. 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
• Taximeter: means an instrument or device approved by the TLC by which the charge to a passenger for hire of a licensed taxicab for a taxicab trip or of a HAIL vehicle for a HAIL vehicle trip is automatically calculated and on which such charge is plainly indicated. See N.Y. Tax Law 1280
• Testify: Answer questions in court.
• TLC: means the taxi and limousine commission of the city. See N.Y. Tax Law 1280
• Trustee: A person or institution holding and administering property in trust.
• TSP: means a person that acts by employment, contract or otherwise on behalf of one or more taxicab owners or HAIL vehicle owners to collect the trip record for a taxicab trip or HAIL vehicle trip. See N.Y. Tax Law 1280