1194 – Collection of Tax.
§ 1194. Collection of tax. The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of the state.
1195 – Presumption.
§ 1195. Presumption. For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every transfer of possession of a shared vehicle to a shared vehicle driver anywhere in this state is subject to the tax under this article. This […]
1196 – Administrative Provisions.
§ 1196. Administrative provisions. (a) Except as otherwise provided for in this article, the taxes imposed by this article shall be administered and collected in a like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten of this chapter. In addition, except as otherwise provided in this […]
1197 – Deposit and Disposition of Revenue.
§ 1197. Deposit and disposition of revenue. (a) All taxes, fees, interest and penalties collected or received by the commissioner under section eleven hundred ninety-one of this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. (b) All taxes, fees, interest and penalties collected or […]
1190 – Definitions.
§ 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 […]
1191 – Imposition of State-Wide Peer-to-Peer Tax.
§ 1191. Imposition of state-wide peer-to-peer tax. (a) In addition to any tax imposed under any other article of this chapter, there is hereby imposed on every shared vehicle driver and there shall be paid a tax of three percent of the gross receipts paid by the shared vehicle driver for use of a shared […]
1192 – Imposition of Metropolitan Commuter Transportation District Tax.
§ 1192. Imposition of metropolitan commuter transportation district tax. (a) In addition to the statewide tax imposed under section eleven hundred ninety-one of this article and in addition to any tax imposed under any other article of this chapter, there is hereby imposed on every shared vehicle driver and there shall be paid a metropolitan […]
1193 – Imposition of Regional Transportation Tax.
§ 1193. Imposition of regional transportation tax. (a) In addition to the statewide tax imposed under section eleven hundred ninety-one of this article and in addition to any tax imposed under any other article of this chapter, there is hereby imposed on every shared vehicle driver and there shall be paid a regional transportation tax […]