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This entry was published on 2014-09-22
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SECTION 1286
Records to be kept
Tax (TAX) CHAPTER 60, ARTICLE 29-A
§ 1286. Records to be kept. (a) Every person liable for any tax
imposed by this article shall keep:

(1) records of every taxicab or HAIL vehicle trip originating in the
city and of all amounts paid, charged or due thereon and of the tax
payable thereon, in such form as the commissioner may require;

(2) a true and complete copy of every contract, agreement, or
arrangement concerning the lease, rental, or license to use a taxicab
for which the person is required to remit the tax on trips imposed by
this article on such person;

(3) a true and complete copy of every contract, agreement, or
arrangement concerning the appointment of an agent;

(4) a true and complete copy of every contract, agreement, or
arrangement concerning the affiliation of a HAIL vehicle or of a HAIL
vehicle owner or driver with a HAIL base;

(5) true and complete copies of any records required to be kept by the
TLC; and

(6) such other records and information as the commissioner may require
to perform his or her duties under this article.

(b) Every person that has contracted with the city or TLC to provide
services to the city, to the TLC, or to persons liable for tax under
this article relating to taximeters, to administering taximeters or to
information obtained from taximeters and every person that the TLC has
authorized to obtain or possess information generated by taximeters
shall keep true and complete copies of all meter information.

(c) The records required to be kept by this section shall be available
for inspection and examination at any time upon demand by the
commissioner or the commissioner's duly authorized 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. Such records may be kept within the
meaning of this section when reproduced on any photographic,
photostatic, 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 made available and
accessible to the commissioner in electronic format.