§ 1190. Definitions. Terms used in this article shall have the same
meaning as in section nine hundred of the general business law unless
expressly provided otherwise. For purposes of this article, the
following terms shall have the following meanings:

(a) "Gross receipts paid by the shared vehicle driver" means all
consideration paid or contracted to be paid by a shared vehicle driver
for use of a shared vehicle, including optional charges and fees, except
for separately stated charges for taxes and government-imposed fees and
airport facility fees, imposed on the shared vehicle driver.

(b) "Peer-to-peer car sharing program administrator" shall mean the
corporation, partnership, firm, institution, sole proprietorship or
other entity or person that is responsible for operating, facilitating,
or administering the means, digital or otherwise, by which a business
platform facilitates a peer-to-peer car sharing program for financial
consideration.