S. 6042 2
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 UNIN-
CORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR MORE PERSONS.
(B) "PASSENGER" MEANS AN INDIVIDUAL SEATED IN A MOTOR VEHICLE FOR HIRE
TO ONE OR MORE DESTINATIONS.
(C) "TRANSPORTATION SERVICE" MEANS THE SERVICE OF TRANSPORTING, CARRY-
ING OR CONVEYING A PASSENGER, WITH A DRIVER, INTRA-STATE BY LIVERY,
BLACK CAR OR LIMOUSINE, BUT EXCLUDES A TRANSPORTATION SERVICE PROVIDED
BY TAXICAB, BUS OR ANY SCHEDULED PUBLIC SERVICE.
(D) "INTRA-STATE" MEANS THAT THE LOCATION WHERE THE PASSENGER IS
PICKED UP AND DROPPED OFF IS WITHIN THE STATE, REGARDLESS OF WHETHER A
PORTION OF THE TRIP PASSES OUTSIDE THIS STATE AND REGARDLESS OF THE
LOCATION FROM WHERE THE MOTOR VEHICLE PROVIDING SUCH SERVICE ORIGINATES
OR TERMINATES. IF ANY PART OF THE TRANSPORTATION SERVICE INCLUDES A
DESTINATION, WHETHER FINAL OR INTERMEDIATE, IN ANOTHER STATE, SUCH
TRANSPORTATION SERVICE IS NOT INTRA-STATE.
(E) "TRIP" MEANS THE PROVISION OF A TRANSPORTATION SERVICE TO A
PASSENGER OR PASSENGERS.
(F) "BUS" IS A MOTOR VEHICLE WITH A SEATING CAPACITY OF FIFTEEN OR
MORE PASSENGERS IN ADDITION TO THE DRIVER AND USED FOR THE TRANSPORTA-
TION OF PASSENGERS.
(G) "TAXICAB" MEANS A MOTOR VEHICLE OTHER THAN A LIMOUSINE, BLACK CAR,
OR OTHER MOTOR VEHICLE, OR BUS, THAT IS USED IN THE BUSINESS OF TRANS-
PORTING PASSENGERS FOR COMPENSATION, IS OPERATED UNDER A LICENSE OR
PERMIT ISSUED BY A LOCAL AUTHORITY (COUNTY, CITY, TOWN, VILLAGE, ETC.),
CONTAINS A TAXIMETER AND CAN BE LEGALLY HAILED FOR SERVICE BY A CUSTOMER
(UNLESS THE LICENSING LOCALITY DOES NOT ALLOW THE HAILING OF MOTOR VEHI-
CLES).
(H) "DRIVER" MEANS ANY PERSON WHO TRANSPORTS ONE OR MORE PASSENGERS IN
A MOTOR VEHICLE FOR COMPENSATION.
(I) "CUSTOMER" MEANS EVERY PERSON WHO PURCHASES TRANSPORTATION
SERVICES OR FOR WHOM TRANSPORTATION SERVICES ARE RENDERED.
(J) "TRANSPORTATION VENDOR" MEANS THE PERSON WHO RECEIVES REQUESTS FOR
TRANSPORTATION SERVICE FROM CUSTOMERS.
(K) "VOUCHERS" MEANS AN ORDER FORM (INCLUDING, BUT NOT LIMITED TO,
CREDIT CARD AUTHORIZATIONS) BY WHICH A CUSTOMER AGREES TO MAKE PAYMENT
TO A TRANSPORTATION VENDOR FOR TRANSPORTATION SERVICES.
S 1182. IMPOSITION OF TAX. THERE IS HEREBY IMPOSED A SALES TAX ON
CUSTOMERS WHO USE TRANSPORTATION SERVICES BASED ON THE FORMULA SET FORTH
HEREIN:
(A) IN ALL COUNTIES AND CITIES WITH A POPULATION OF ONE MILLION OR
MORE OR WHERE THE LOCAL LICENSING AUTHORITY GRANTS SEPARATE LICENSES OR
PERMITS CLASSIFYING A MOTOR VEHICLE AS A LIVERY, BLACK CAR OR LIMOUSINE,
THERE SHALL BE A TAX PER INTRA-STATE TRIP OF FIFTY CENTS FOR A LIVERY,
ONE DOLLAR FOR A BLACK CAR AND ONE DOLLAR AND FIFTY CENTS FOR A LIMOU-
SINE.
(B) IN ALL COUNTIES AND CITIES WITH A POPULATION OF LESS THAN ONE
MILLION OR WHERE THE LOCAL LICENSING AUTHORITY DOES NOT GRANT SEPARATE
LICENSES OR PERMITS CLASSIFYING A MOTOR VEHICLE AS A LIVERY, BLACK CAR
OR LIMOUSINE, THERE SHALL BE A TAX OF ONE DOLLAR PER INTRA-STATE TRIP.
NOTWITHSTANDING ANY PROVISIONS OF THIS ARTICLE TO THE CONTRARY, THIS
TAX SHALL NOT BE IMPOSED ON ANY TRANSPORTATION SERVICE IN CONNECTION
WITH FUNERALS.
S 1183. COLLECTION OF TAX. EVERY TRANSPORTATION VENDOR SHALL COLLECT
THE TAX FROM THE CUSTOMER WHEN COLLECTING THE FEE TO WHICH IT APPLIES OR
S. 6042 3
FROM THE DRIVER WHERE SUCH FEE IS NOT REMITTED DIRECTLY TO THE TRANSPOR-
TATION VENDOR. IF THE CUSTOMER IS GIVEN ANY INVOICE, RECEIPT OR OTHER
STATEMENT OR MEMORANDUM OF THE FEE OR CHARGE PAID OR PAYABLE, THE TAX
SHALL BE STATED, CHARGED AND SHOWN SEPARATELY ON THE FIRST OF SUCH DOCU-
MENTS GIVEN TO THE CUSTOMER.
S 1184. RETURNS. EVERY TRANSPORTATION VENDOR SUBJECT TO THIS ARTICLE
AND EVERY PERSON TO WHOM A CERTIFICATE OF AUTHORITY WAS ISSUED PURSUANT
TO THIS ARTICLE SHALL FILE WITH THE COMMISSIONER ON OR BEFORE THE LAST
DAY OF EACH MONTH A RETURN FOR THE PRECEDING CALENDAR MONTH WHERE THE
TRANSPORTATION VENDOR'S TOTAL TAX LIABILITY UNDER THIS ARTICLE FOR THE
PRECEDING CALENDAR YEAR EXCEEDED FOUR THOUSAND DOLLARS. WHERE A TRANS-
PORTATION VENDOR'S TOTAL TAX LIABILITY UNDER THIS ARTICLE FOR THE
PRECEDING CALENDAR YEAR DID NOT EXCEED FOUR THOUSAND DOLLARS OR WHERE A
TRANSPORTATION VENDOR WAS NOT SUBJECT TO SUCH A TAX IN THE PRECEDING
CALENDAR YEAR, RETURNS SHALL BE FILED QUARTERLY, ON OR BEFORE THE LAST
DAY OF THE CALENDAR MONTH FOLLOWING EACH OF THE CALENDAR QUARTERS:
JANUARY THROUGH MARCH, APRIL THROUGH JUNE, JULY THROUGH SEPTEMBER AND
OCTOBER THROUGH DECEMBER. PROVIDED, HOWEVER, IF THE COMMISSIONER
CONSENTS THERETO IN WRITING, ANY TRANSPORTATION VENDOR MAY FILE A RETURN
ON OR BEFORE THE THIRTIETH DAY AFTER THE CLOSE OF ANY DIFFERENT PERIOD,
IF THE TRANSPORTATION VENDOR'S BOOKS ARE REGULARLY KEPT ON A PERIODIC
BASIS OTHER THAN A CALENDAR MONTH OR QUARTER. THE COMMISSIONER MAY
PERMIT THE FILING OF RETURNS ON AN ANNUAL BASIS, PROVIDED THE TRANSPOR-
TATION VENDOR WAS SUBJECT TO THE TAX UNDER THIS ARTICLE DURING THE
ENTIRE PRECEDING CALENDAR YEAR AND THE TRANSPORTATION VENDOR'S TOTAL TAX
LIABILITY UNDER THIS ARTICLE FOR SUCH YEAR DID NOT EXCEED TWO HUNDRED
FIFTY DOLLARS. SUCH ANNUAL RETURNS SHALL BE FILED ON OR BEFORE JANUARY
THIRTY-FIRST OF THE SUCCEEDING CALENDAR YEAR. RETURNS SHALL BE FILED
WITH THE COMMISSIONER ON FORMS TO BE FURNISHED BY SUCH COMMISSIONER FOR
SUCH PURPOSE AND SHALL CONTAIN SUCH DATA, INFORMATION OR MATTER AS THE
COMMISSIONER MAY REQUIRE BE INCLUDED. THE COMMISSIONER MAY GRANT A
REASONABLE EXTENSION OF TIME FOR FILING RETURNS WHENEVER GOOD CAUSE
EXISTS AND MAY WAIVE THE FILING OF RETURNS IF A TRANSPORTATION VENDOR IS
NOT SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE FOR THE PERIOD COVERED BY
THE RETURN.
S 1185. PAYMENT OF TAX. AT THE TIME OF FILING A RETURN, AS REQUIRED
BY THIS ARTICLE, EACH TRANSPORTATION VENDOR SHALL PAY TO THE TAX COMMIS-
SION THE TAX IMPOSED BY THIS ARTICLE FOR THE PERIOD COVERED BY SUCH
RETURN. SUCH TAX SHALL BE DUE AND PAYABLE AT THE TIME OF FILING THE
RETURN OR, IF A RETURN IS NOT FILED WHEN DUE, ON THE LAST DAY ON WHICH
THE RETURN IS REQUIRED TO BE FILED. THE TAX COMMISSION MAY GRANT A
REASONABLE EXTENSION OF TIME FOR PAYING THE TAX WHENEVER GOOD CAUSE
EXISTS.
S 1186. PENALTIES AND INTEREST. (A) ANY TRANSPORTATION VENDOR WHO OR
WHICH FAILS TO FILE A RETURN OR PAY ANY TAX WITHIN THE TIME REQUIRED BY
OR PURSUANT TO THIS ARTICLE (DETERMINED WITH REGARD TO ANY EXTENSION OF
TIME FOR FILING OR PAYING) SHALL BE SUBJECT TO A PENALTY OF TEN PER
CENTUM OF THE AMOUNT OF TAX DETERMINED TO BE DUE AS PROVIDED IN THIS
ARTICLE PLUS ONE PER CENTUM OF SUCH AMOUNT FOR EACH MONTH OR FRACTION
THEREOF DURING WHICH SUCH FAILURE CONTINUES AFTER THE EXPIRATION OF THE
FIRST MONTH AFTER SUCH RETURN WAS REQUIRED TO BE FILED OR SUCH TAX
BECAME DUE, NOT EXCEEDING THIRTY PER CENTUM IN THE AGGREGATE. IN THE
CASE OF A FAILURE BY A TRANSPORTATION VENDOR TO FILE SUCH RETURN WITHIN
SIXTY DAYS OF THE DATE PRESCRIBED FOR FILING OF SUCH RETURN BY OR PURSU-
ANT TO THIS ARTICLE (DETERMINED WITH REGARD TO ANY EXTENSION OF TIME FOR
FILING), THE PENALTIES IMPOSED BY THIS SECTION SHALL NOT BE LESS THAN
S. 6042 4
ONE HUNDRED DOLLARS OR ONE HUNDRED PER CENTUM OF THE AMOUNT REQUIRED TO
BE SHOWN AS TAX ON SUCH RETURN. FOR THE PURPOSE OF THE PRECEDING
SENTENCE, THE AMOUNT OF TAX REQUIRED TO BE SHOWN ON THE RETURN SHALL BE
REDUCED BY THE AMOUNT OF ANY PART OF THE TAX WHICH IS PAID ON OR BEFORE
THE DATE PRESCRIBED FOR PAYMENT OF THE TAX AND BY THE AMOUNT OF ANY
CREDIT AGAINST THE TAX WHICH MAY BE CLAIMED UPON THE RETURN.
(B) IF ANY AMOUNT OF TAX IS NOT PAID ON OR BEFORE THE LAST DATE
PRESCRIBED IN THIS ARTICLE FOR PAYMENT, INTEREST ON SUCH AMOUNT AT THE
UNDERPAYMENT RATE SET BY THE COMMISSIONER PURSUANT TO SUBDIVISION TWEN-
TY-SIXTH OF SECTION ONE HUNDRED SEVENTY-ONE OF THIS CHAPTER SHALL BE
PAID FOR THE PERIOD FROM SUCH LAST DATE TO THE DATE PAID, WHETHER OR NOT
ANY EXTENSION OF TIME FOR PAYMENT WAS GRANTED. INTEREST UNDER THIS
PARAGRAPH SHALL NOT BE PAID IF THE AMOUNT THEREOF IS LESS THAN ONE
DOLLAR.
(C) IF THE TAX COMMISSION DETERMINES THAT SUCH FAILURE WAS DUE TO
REASONABLE CAUSE AND NOT DUE TO WILLFUL NEGLECT, IT SHALL REMIT ALL OR
PART OF SUCH PENALTIES. THE TAX COMMISSION SHALL PROMULGATE RULES AND
REGULATIONS AS TO WHAT CONSTITUTES REASONABLE CAUSE.
(D) IF THE FAILURE TO PAY ANY TAX DUE WITHIN THE TIME REQUIRED BY OR
PURSUANT TO THIS ARTICLE IS DUE TO FRAUD, THERE SHALL BE ADDED TO THE
TAX (I) A PENALTY OF FIFTY PER CENTUM OF THE AMOUNT OF TAX DUE, PLUS
(II) INTEREST ON SUCH UNPAID TAX AT THE UNDERPAYMENT RATE SET BY THE
COMMISSIONER PURSUANT TO SUBDIVISION TWENTY-SIXTH OF SECTION ONE HUNDRED
SEVENTY-ONE OF THIS CHAPTER FOR THE PERIOD BEGINNING ON THE LAST DAY
PRESCRIBED BY THIS ARTICLE FOR THE PAYMENT OF SUCH TAX (DETERMINED WITH-
OUT REGARD TO ANY EXTENSION OF TIME FOR PAYING) AND ENDING ON THE DAY ON
WHICH SUCH TAX IS PAID, PLUS (III) FOR THE PERIOD BEGINNING ON THE LAST
DAY PRESCRIBED BY THIS ARTICLE FOR THE PAYMENT OF SUCH TAX (DETERMINED
WITHOUT REGARD TO ANY EXTENSION OF TIME FOR PAYING) AND ENDING ON THE
DAY THE AMOUNT OF TAX DUE IS FINALLY DETERMINED OR, IF EARLIER, ON THE
DAY ON WHICH SUCH TAX IS PAID, AN AMOUNT EQUAL TO FIFTY PER CENTUM OF
THE INTEREST PAYABLE UNDER PARAGRAPH (II) OF THIS SUBDIVISION ON THAT
PORTION OF THE UNPAID TAX WHICH IS ATTRIBUTABLE TO FRAUD.
(E) THE PENALTIES AND INTEREST PROVIDED FOR IN THIS SECTION SHALL BE
DETERMINED, ASSESSED, COLLECTED AND PAID IN THE SAME MANNER AS THE TAXES
IMPOSED BY THIS ARTICLE AND SHALL BE DISPOSED OF AS HEREINAFTER PROVIDED
WITH RESPECT TO MONEYS DERIVED FROM THE TAX. INTEREST UNDER THIS SECTION
SHALL BE COMPOUNDED DAILY.
S 1187. LIABILITY OF TAX. (A) EVERY PERSON REQUIRED TO COLLECT ANY TAX
IMPOSED BY THIS ARTICLE SHALL BE LIABLE FOR THE TAX IMPOSED, COLLECTED
OR REQUIRED TO BE COLLECTED UNDER THIS ARTICLE. ANY SUCH PERSON SHALL
HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE TAX FROM HIS OR ITS
CUSTOMER OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE CUSTOMER AS IF
THE TAX WERE A PART OF THE FEE OF THE TRANSPORTATION SERVICE, AND PAYA-
BLE AT THE SAME TIME; PROVIDED, HOWEVER, THAT THE TAX COMMISSION SHALL
BE JOINED AS A PARTY IN ANY ACTION OR PROCEEDING BROUGHT TO COLLECT THE
TAX. IF THE TRANSPORTATION VENDOR ASSIGNS ITS RIGHT TO RECEIVE PAYMENT
FROM A CUSTOMER TO A THIRD PARTY, THEN THE TRANSPORTATION VENDOR AND
ASSIGNEE SHALL BE JOINTLY AND SEVERALLY LIABLE FOR THE PAYMENT OF THE
TAX REQUIRED UNDER THIS SECTION.
(B) NO PERSON REQUIRED TO COLLECT ANY TAX IMPOSED BY THIS ARTICLE
SHALL ADVERTISE OR HOLD OUT TO THE PUBLIC IN ANY MANNER, DIRECTLY OR
INDIRECTLY, THAT THE TAX IS NOT CONSIDERED AS AN ELEMENT IN THE FEE
PAYABLE BY CUSTOMERS.
S 1188. REFUND OF TAX. (A) IF THE TRANSPORTATION VENDOR, WHERE PAYMENT
IS MADE BY VOUCHER, DETERMINES THAT AN AMOUNT DUE FROM THE CUSTOMER IS
S. 6042 5
UNCOLLECTIBLE AND THE TRANSPORTATION VENDOR HAS ACTUALLY CHARGED OFF THE
AMOUNT FOR FEDERAL INCOME TAX PURPOSES, THE TRANSPORTATION VENDOR MAY
APPLY FOR A REFUND OR CREDIT IN THE AMOUNT OF THE TAX THAT THE TRANSPOR-
TATION VENDOR PAID WITH HIS OR ITS TAX RETURN ON SUCH AMOUNT. THE FORM
OF THE REFUND OR CREDIT SHALL BE PRESCRIBED BY THE TAX COMMISSION AND
SHALL CONTAIN SUCH INFORMATION AS IT MAY DEEM NECESSARY FOR THE PROPER
ADMINISTRATION OF THIS ARTICLE.
(B) UPON FILING AN APPLICATION FOR CREDIT, THE TRANSPORTATION VENDOR
MAY IMMEDIATELY TAKE A CREDIT ON ITS NEXT RETURN AND ATTACH A COPY OF
THE APPLICATION INDICATING ON THE APPLICATION IF IT HAS ALREADY APPLIED
FOR THE CREDIT.
S 1189. REGISTRATION. (A) EVERY PERSON REQUIRED TO COLLECT ANY TAX
IMPOSED BY THIS ARTICLE SHALL FILE WITH THE COMMISSIONER A CERTIFICATE
OF REGISTRATION, IN A FORM PRESCRIBED BY THE COMMISSIONER, AT LEAST
TWENTY DAYS PRIOR TO COMMENCING BUSINESS OR OPENING A NEW PLACE OF BUSI-
NESS OR SELLING OR RECEIVING PAYMENT FOR TRANSPORTATION SERVICES, WHICH-
EVER COMES FIRST. A DRIVER IS NOT REQUIRED TO FILE A CERTIFICATE OF
REGISTRATION IF IT PROVIDES TRANSPORTATION SERVICES ONLY WHEN DISPATCHED
THROUGH A CENTRAL FACILITY.
(B) THE COMMISSIONER, WITHIN FIVE DAYS AFTER RECEIPT OF A CERTIFICATE
OF REGISTRATION FILED AS PROVIDED FOR IN SUBDIVISION (A) OF THIS
SECTION, SHALL ISSUE, WITHOUT CHARGE, TO EACH REGISTRANT A CERTIFICATE
OF AUTHORITY EMPOWERING THE REGISTRANT TO COLLECT THE TAX AND A DUPLI-
CATE THEREOF FOR EACH ADDITIONAL PLACE OF BUSINESS OF SUCH REGISTRATION.
SUCH CERTIFICATE OF AUTHORITY MAY BE ISSUED FOR A SPECIFIED TERM OF NOT
LESS THAN THREE YEARS. ANY CERTIFICATE OF AUTHORITY REFERRED TO IN THIS
SUBDIVISION SHALL BE SUBJECT TO RENEWAL IN ACCORDANCE WITH THE RULES
PROMULGATED BY THE COMMISSIONER. WHETHER OR NOT SUCH CERTIFICATE OF
AUTHORITY IS ISSUED FOR A SPECIAL TERM, SUCH CERTIFICATE SHALL BE
SUBJECT TO SUSPENSION OR REVOCATION AS PROVIDED FOR IN THIS SECTION.
EACH CERTIFICATE OR DUPLICATE SHALL STATE THE BUSINESS TO WHICH IT IS
APPLICABLE. SUCH CERTIFICATE OF AUTHORITY OR DUPLICATE SHALL BE PROMI-
NENTLY DISPLAYED IN THE PLACE OF BUSINESS OF THE REGISTRANT TO WHICH IT
APPLIES. A REGISTRANT WHO HAS NO REGULAR PLACE OF DOING BUSINESS SHALL
ATTACH SUCH CERTIFICATE TO EACH OF REGISTRANT'S MOTOR VEHICLES. SUCH
CERTIFICATES OF AUTHORITY AND ANY DUPLICATE SHALL BE NONASSIGNABLE AND
NONTRANSFERABLE AND SHALL BE SURRENDERED TO THE COMMISSIONER IMMEDIATELY
UPON THE REGISTRANT'S CEASING TO DO BUSINESS OR IN THE EVENT THAT SUCH
BUSINESS IS NEVER COMMENCED.
(C) WHERE A PERSON (I) WILLFULLY FAILS TO FILE A REPORT OR RETURN
REQUIRED BY THIS ARTICLE, (II) WILLFULLY FAILS TO PREPAY, COLLECT,
TRUTHFULLY ACCOUNT FOR OR PAY OVER ANY TAX IMPOSED UNDER THIS ARTICLE,
OR (III) HAS BEEN CONVICTED OF A CRIME PROVIDED FOR IN THIS CHAPTER, THE
COMMISSIONER MAY REVOKE OR SUSPEND SUCH CERTIFICATE OF AUTHORITY AND ALL
DUPLICATES THEREOF. PROVIDED, HOWEVER, THAT THE COMMISSIONER MAY REVOKE
OR SUSPEND A CERTIFICATE OF AUTHORITY BASED ON THE GROUNDS SET FORTH IN
PARAGRAPH (III) OF THIS SUBDIVISION ONLY WHERE THE CONVICTION REFERRED
TO OCCURRED NOT MORE THAN ONE YEAR PRIOR TO THE DATE OF REVOCATION OR
SUSPENSION.
(D) THE COMMISSIONER MAY REVOKE, SUSPEND OR REFUSE TO ISSUE A CERTIF-
ICATE OF AUTHORITY BASED ON THE GROUNDS SET FORTH IN CLAUSE (B) OF PARA-
GRAPH FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED THIRTY-FOUR OF
THIS CHAPTER.
(E) NOTICE OF PROPOSED REVOCATION, SUSPENSION OR REFUSAL TO ISSUE
SHALL BE GIVEN IN ACCORDANCE WITH CLAUSE (D) OF PARAGRAPH FOUR OF SUBDI-
VISION (A) OF SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS CHAPTER.
S. 6042 6
(F) AFTER THE COMMISSIONER HAS SUSPENDED OR REVOKED A PERSON'S CERTIF-
ICATE OF AUTHORITY, BY A NOTICE OF SUSPENSION OR REVOCATION, OR HAS
REFUSED TO ISSUE A CERTIFICATE OF AUTHORITY, BY A NOTICE OF REFUSAL, TO
SUCH PERSON AND SUCH DECISION HAS BECOME FINAL AS PROVIDED FOR IN SUBDI-
VISION (E) OF THIS SECTION, OR AFTER A PERSON'S CERTIFICATE OF AUTHORITY
HAS EXPIRED AND SUCH PERSON HAS FAILED TO RENEW SUCH CERTIFICATE OR
OBTAIN A NEW CERTIFICATE OF AUTHORITY, SUCH PERSON IS PROHIBITED FROM
ENGAGING IN THE BUSINESS OF SELLING OR RECEIVING PAYMENT FOR TRANSPORTA-
TION SERVICES IN THIS STATE FOR WHICH A CERTIFICATE OF AUTHORITY IS
REQUIRED. IF DESPITE SUCH PROHIBITION SUCH PERSON CONTINUES TO BE SO
ENGAGED IN BUSINESS, THE COMMISSIONER MAY BRING AN ACTION TO ENJOIN SUCH
PERSON FROM SO ENGAGING IN THE TRANSPORTATION SERVICE BUSINESS.
S 1190. RECORDS TO BE KEPT. EVERY PERSON REQUIRED TO COLLECT ANY TAX
IMPOSED BY THIS ARTICLE SHALL KEEP RECORDS OF EVERY SERVICE RIDE INCLUD-
ING, BUT NOT LIMITED TO DRIVER LOGS AND DISPATCH RECORDS, AND OF ALL
AMOUNTS PAID, CHARGED OR DUE THEREON, IN SUCH FORM AS THE COMMISSIONER
MAY BY REGULATION REQUIRE. SUCH RECORDS SHALL INCLUDE A TRUE COPY OF
EACH INVOICE, RECEIPT, STATEMENT OR MEMORANDUM UPON WHICH SECTION ELEVEN
HUNDRED EIGHTY-FOUR OF THIS ARTICLE REQUIRES THAT THE TAX BE STATED.
SUCH RECORDS SHALL BE AVAILABLE FOR INSPECTION AND EXAMINATION AT ANY
TIME UPON DEMAND BY THE COMMISSIONER OR THE COMMISSIONER'S DULY AUTHOR-
IZED AGENT OR EMPLOYEE AND SHALL BE PRESERVED FOR A PERIOD OF THREE
YEARS, EXCEPT THAT THE COMMISSIONER MAY CONSENT TO THEIR DESTRUCTION
WITHIN THAT PERIOD OR MAY REQUIRE THAT THEY BE KEPT LONGER FOR A TOTAL
PERIOD NOT TO EXCEED FOUR YEARS. SUCH RECORDS MAY BE KEPT WITHIN THE
MEANING OF THIS SECTION WHEN REPRODUCED ON ANY PHOTOGRAPHIC, PHOTOSTAT-
IC, MICROFILM, MICRO-CARD, MINIATURE PHOTOGRAPHIC OR OTHER PROCESS WHICH
ACTUALLY REPRODUCES THE ORIGINAL RECORD. IF THOSE RECORDS ARE MAINTAINED
IN AN ELECTRONIC FORMAT, THEY MUST BE AVAILABLE AND ACCESSIBLE TO THE
COMMISSIONER IN ELECTRONIC FORMAT.
S 1191. SECRECY OF RETURNS AND REPORTS. THE PROVISIONS OF SECTION
TWELVE HUNDRED EIGHTY-SEVEN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO
MAINTAINING THE SECRECY OF RETURNS AND REPORTS FILED AND KEPT PURSUANT
TO THIS ARTICLE IN THE SAME MANNER AND WITH THE SAME FORCE AND EFFECT AS
IF THE LANGUAGE OF SECTION TWELVE HUNDRED EIGHTY-SEVEN OF THIS CHAPTER
HAD BEEN INCORPORATED IN FULL INTO THIS ARTICLE AND HAD EXPRESSLY
REFERRED TO THE TAX UNDER THIS ARTICLE, EXCEPT TO THE EXTENT THAT ANY
SUCH PROVISION IS EITHER INCONSISTENT WITH A PROVISION OF THIS ARTICLE
OR IS NOT RELEVANT TO THIS ARTICLE.
S 1192. DEPOSIT AND DISPOSITION OF REVENUE. (A) ALL TAXES, INTEREST
AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER THIS ARTI-
CLE SHALL BE DEPOSITED AND DISPOSED OF PURSUANT TO THE PROVISIONS OF
SECTION ONE HUNDRED SEVENTY-ONE-A OF THIS CHAPTER; PROVIDED HOWEVER, THE
COMPTROLLER SHALL ON OR BEFORE THE TWELFTH DAY OF EACH MONTH, PAY ALL
SUCH TAXES, INTEREST AND PENALTIES COLLECTED UNDER THIS ARTICLE AND
REMAINING TO THE COMPTROLLER'S CREDIT IN SUCH BANKS, BANKING HOUSES OR
TRUST COMPANIES AT THE CLOSE OF BUSINESS ON THE LAST DAY OF THE PRECED-
ING MONTH, INTO THE GENERAL FUND OF THE STATE TREASURY.
(B) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, SUBDI-
VISION (A) OF SECTION TWELVE HUNDRED TEN AND SECTION TWELVE HUNDRED
EIGHTEEN OF THIS CHAPTER ARE INAPPLICABLE TO THIS ARTICLE.
S 2. Part U-1 of chapter 57 of the laws of 2009 amending the tax law
relating to imposing state and local sales taxes on certain transporta-
tion services is REPEALED.
S 3. This act shall take effect September 1, 2009 and shall apply to
intra-state transportation services.
