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This entry was published on 2021-04-23
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SECTION 1283
Liability for tax; special provisions
Tax (TAX) CHAPTER 60, ARTICLE 29-A
§ 1283. Liability for tax; special provisions. Notwithstanding any
provision of law to the contrary: (a) The taxicab owner or HAIL base, as
the case may be, shall be liable for the tax imposed by this article.

(b) (1) If the taxicab owner has designated an agent, then the agent
shall be jointly liable with the taxicab owner for the tax on trips
occurring during the period that such designation is in effect. Even if
the TLC has specified that the taxicab owner's agent cannot operate as
an agent, that agent shall be jointly liable with the taxicab owner if
the agent has acted for the taxicab owner. During the period that a
taxicab owner's designation of an agent is in effect, the agent shall
file the returns required by this article and pay any tax due with such
return, but the taxicab owner shall not be relieved of liability for
tax, penalty or interest due under this article, or for the filing of
returns required to be filed, unless the agent has timely filed accurate
returns and timely paid the tax required to be paid under this article.
If a taxicab owner has designated an agent, then the agent must perform
any act this article requires the taxicab owner to perform, but the
failure of such agent to perform any such act shall not relieve the
taxicab owner from the obligation to perform such act or from any
liability that may arise from failure to perform the act.

(2) (A) Notwithstanding the foregoing, a TSP that collects the trip
record and the trip fare on behalf of a taxicab owner or a HAIL vehicle
owner shall withhold from daily collections the taxes due on such trips,
and shall withhold from such collections the taxes due on cash trips. If
the TSP's daily collections, after retaining any fees to which it is
entitled pursuant to a contract with such taxicab owner or HAIL vehicle
owner, are insufficient to cover the taxes due on such cash trips, the
TSP shall withhold an amount from subsequent daily collections, to the
extent funds are available, until all taxes due for a quarterly period
described in section twelve hundred eighty-four of this article have
been withheld. If a TSP is unable to withhold all the taxes due in such
quarterly period, it shall withhold such unwithheld taxes from daily
collections in the next quarterly period. A TSP shall be jointly liable
for the tax due on all trips for which it collects the trip record, but
shall be relieved of liability for any taxes attributable to cash trips
for which it was unable to withhold the taxes due because there was
insufficient daily collections during four successive quarterly periods.

(B) For any period that the TSP collects trip records on behalf of a
taxicab owner or HAIL vehicle owner, the TSP shall file returns
reporting the tax due on all trips for which it collected trip records
and shall remit the taxes withheld on all such trips and shall report
any unwithheld taxes due because of insufficient daily collections to
cover the taxes due on cash trips.

(c) (1) Although the tax is imposed on the taxicab owner or the HAIL
base, the city or the TLC shall adopt or amend ordinances or regulations
to ensure that the economic incidence of the tax is passed through to
passengers, such as by increasing taxicab or HAIL vehicle trip fares.
The passing along of such economic incidence may not be construed by any
court or administrative body as imposing the tax on any person other
than the taxicab owner or the HAIL base. The city or the TLC must adjust
trip fares to include therein the pass-through of the economic incidence
of the tax imposed by this article, as the rate of such tax may from
time to time change, and must timely require that any taximeter in a
taxicab or HAIL vehicle used to provide trips that originate in the city
be adjusted to include the pass-through.

(2) A taxicab owner or a HAIL base or HAIL vehicle owner in such city
must timely adjust the taximeter in any of such person's taxicabs or
HAIL vehicles so that it reflects such pass-through as such pass-through
amount may from time to time change.

(3) Neither the failure of such city or the TLC to adjust fares nor
the failure of a taxicab owner, HAIL base, HAIL vehicle owner, or other
person to adjust a taximeter will relieve any person liable for the tax
imposed by this article from the obligation to pay such tax timely, at
the correct rate.

(d) Nothing in this article shall be construed as limiting the
imposition of any tax imposed by article twenty-eight of this chapter on
transportation service provided by a HAIL base, HAIL vehicle, or owner
or operator of a HAIL vehicle. Nor shall anything in article
twenty-eight of this chapter be construed as limiting the imposition of
any tax imposed by this article on a HAIL vehicle trip or as limiting
the obligation on a HAIL base to pay such tax.