S T A T E O F N E W Y O R K
________________________________________________________________________
10669
I N A S S E M B L Y
May 10, 2018
___________
Introduced by M. of A. CARROLL -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a daily licens-
ing fee on transportation network company drivers in a city with a
population of one million or more
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1292 of the tax law, as added by section 18 of part
AAA of chapter 59 of the laws of 2017, is amended to read as follows:
§ 1292. Imposition. (A) There is hereby imposed on every TNC a state
assessment fee of 4% of the gross trip fare of every TNC prearranged
trip provided by such TNC that originates anywhere in the state outside
the city and terminates anywhere in this state.
(B)(1) ANY TNC DRIVER AUTHORIZED TO DRIVE IN THE CITY SHALL PAY A PER
DAY LICENSING FEE FOR EACH TNC DIGITAL NETWORK, AS DEFINED BY SUBDIVI-
SION TWO OF SECTION SIXTEEN HUNDRED NINETY-ONE OF THE VEHICLE AND TRAF-
FIC LAW, THAT SUCH TNC DRIVER ACCESSES FOR PURPOSES OF SOLICITING ANY
PREARRANGED TRIPS. SUCH LICENSING FEE SHALL BE TEN DOLLARS PER DAY PER
TNC DIGITAL NETWORK ACCESSED, AND SHALL BE VALID FOR A TWENTY-FOUR HOUR
PERIOD, WHICH SHALL BEGIN WHEN A TNC DIGITAL NETWORK IS ACCESSED FOR
PURPOSES OF SOLICITING ANY PREARRANGED TRIPS. IN NO CASE SHALL THE
LICENSING FEE IMPOSED BY THIS SUBDIVISION BE PASSED ALONG TO PASSENGERS.
(2) THE LICENSING FEE COLLECTED PURSUANT TO THIS SUBDIVISION SHALL BE
REMITTED TO THE METROPOLITAN TRANSPORTATION AUTHORITY FINANCE FUND
ESTABLISHED BY SECTION TWELVE HUNDRED SEVENTY-H OF THE PUBLIC AUTHORI-
TIES LAW, BY A TNC ON A QUARTERLY BASIS.
(3) ANY TNC WHO FAILS TO COLLECT AND/OR REMIT THE LICENSING FEE PURSU-
ANT TO THIS SUBDIVISION SHALL BE LIABLE FOR A CIVIL PENALTY OF NOT MORE
THAN ONE THOUSAND DOLLARS FOR EACH VIOLATION, WHICH SHALL BE RECOVERED
IN A CIVIL ACTION BROUGHT BY THE ATTORNEY GENERAL.
§ 2. Section 1298 of the tax law, as added by section 18 of part AAA
of chapter 59 of the laws of 2017, is amended to read as follows:
§ 1298. Deposit and disposition of revenue. (A) All taxes, fees,
interest and penalties collected or received by the commissioner under
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15663-04-8
A. 10669 2
this article shall be deposited and disposed of pursuant to the
provisions of section one hundred seventy-one-a of this chapter.
(B) NOTWITHSTANDING SUBDIVISION (A) OF THIS SECTION, THE LICENSING
FEES COLLECTED PURSUANT TO SUBDIVISION (B) OF SECTION TWELVE HUNDRED
NINETY-TWO OF THIS ARTICLE SHALL BE REMITTED TO THE METROPOLITAN TRANS-
PORTATION AUTHORITY FINANCE FUND ESTABLISHED BY SECTION TWELVE HUNDRED
SEVENTY-H OF THE PUBLIC AUTHORITIES LAW.
§ 3. This act shall take effect on the thirtieth day after it shall
have become a law.