S T A T E O F N E W Y O R K
________________________________________________________________________
3663
2021-2022 Regular Sessions
I N S E N A T E
January 30, 2021
___________
Introduced by Sens. COMRIE, PARKER, RAMOS, SAVINO -- read twice and
ordered printed, and when printed to be committed to the Committee on
Investigations and Government Operations
AN ACT to amend the tax law, in relation to requiring medallion agents
to manage payments of the congestion surcharge
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1299-b of the tax law, as added
by section 2 of part NNN of chapter 59 of the laws of 2018, is amended
to read as follows:
(a) Notwithstanding any provision of law to the contrary, any person
that dispatches a motor vehicle by any means that provides transporta-
tion that is subject to a surcharge imposed by this article, including
transportation network companies as defined in article forty-four-B of
the vehicle and traffic law, shall be liable for the surcharge imposed
by this article, except that in the case of taxicab trips and HAIL vehi-
cle trips that are also subject to tax pursuant to article twenty-nine-A
of this chapter, only the taxicab owner or HAIL base liable for that tax
shall be the person liable for the surcharge imposed by this article,
EXCEPT WHERE AGENTS LICENSED BY THE TAXI AND LIMOUSINE COMMISSION ARE
AUTHORIZED ON BEHALF OF MEDALLION OWNERS TO MANAGE THE MEDALLIONS AND/OR
MAKE PAYMENTS OF THE SURCHARGE AS LAID OUT IN ARTICLE TWENTY-NINE-A OF
THIS CHAPTER, SUCH AGENTS ARE SOLELY LIABLE FOR MAKING THESE PAYMENTS
ABSENT A GOOD FAITH DISPUTE OF THE AMOUNT OWED. WHERE AGENTS LICENSED BY
THE TAXI AND LIMOUSINE COMMISSION ARE AUTHORIZED ON BEHALF OF MEDALLION
OWNERS TO MANAGE THE MEDALLIONS AND/OR MAKE PAYMENTS OF THE METROPOLITAN
TRANSPORTATION AUTHORITY IMPROVEMENT ZONE SURCHARGE SUCH AGENTS ARE
ENTITLED TO MAKE BATCH PAYMENTS OF ALL MEDALLIONS MANAGED WITH AN
ACCOUNTING OF EACH MEDALLION TRIP REPRESENTED IN THE BATCH PAYMENT. For
purposes of this section, the terms "taxicab trips," "HAIL vehicle
trips," "taxicab owner," and "HAIL base" shall have the same meaning as
they do in section twelve hundred eighty of this chapter.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08434-01-1