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This entry was published on 2018-04-27
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SECTION 1299-A
Imposition of tax
Tax (TAX) CHAPTER 60, ARTICLE 29-C
§ 1299-A. Imposition of tax. (a) In addition to any other tax or
assessment imposed by this chapter or other law, there is hereby
imposed, beginning on January first, two thousand nineteen, a surcharge
on for-hire transportation trips of two dollars and seventy-five cents
for each such trip that originates and terminates in the congestion
zone, for each such trip that originates anywhere in the state and
terminates within the congestion zone, for each such trip that
originates in the congestion zone and terminates anywhere in this state,
and for each such trip that originates anywhere in the state, enters
into the congestion zone while in transit, and terminates anywhere in
the state. For purposes of this subsection, a for-hire transportation
trip shall be deemed to originate in the congestion zone when any
requesting passenger is picked up there (or if the billing for the ride,
or any portion thereof, is commenced there), and is deemed to terminate
in the congestion zone when any requesting passenger is dropped off
there. Provided however, if the for-hire transportation trip is provided
by a for-hire vehicle that is also subject to article twenty-nine-A of
this chapter, excluding a HAIL vehicle as defined by such article, the
rate of surcharge under this subsection shall be two dollars and fifty
cents for each trip.

(b) In addition to any other tax or assessment imposed by this chapter
or other law, beginning on January first, two thousand nineteen, there
is hereby imposed on transportation provided by pool vehicles a
surcharge of seventy-five cents for each person that both enters and
exits the pool vehicle in the state, and who is picked up in, dropped
off in, or travels through the congestion zone.

(c) Notwithstanding the foregoing, the surcharge imposed by this
article shall not apply to transportation services that are administered
by or on behalf of the metropolitan transportation authority, including
paratransit services.

(d) Receipts subject to tax under paragraph ten of subdivision (c) of
section eleven hundred five of this chapter, as well as the gross trip
fare of every TNC prearranged trip as those terms are defined by section
twelve hundred ninety-one of this chapter, shall be deemed to exclude
any surcharge imposed by this article.