1299-H – Deposit and Disposition of Revenue.
§ 1299-H. Deposit and disposition of revenue. (a) Any surcharge, interest, and penalties collected or received by the commissioner shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, to the credit of the comptroller in trust for the metropolitan transportation authority. An account may […]
1299-I – Cooperation by Regulatory Agencies.
§ 1299-I. Cooperation by regulatory agencies. All regulatory agencies shall cooperate with and assist the commissioner to effectuate the purposes of this article and the commissioner’s responsibilities hereunder. Such cooperation shall include obtaining, furnishing, and timely updating current, complete and accurate names, addresses and all other information concerning: (1) every for-hire vehicle owner, operator, and […]
1299-G – Practice and Procedure.
§ 1299-G. Practice and procedure. The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the surcharge imposed by this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in […]
1299 – Definitions.
§ 1299. Definitions. (a) “Person” means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted […]
1299-A – Imposition of Tax.
§ 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 […]
1299-B – Liability for Surcharge.
§ 1299-B. Liability for surcharge. (a) Notwithstanding any provision of law to the contrary, any person that dispatches a motor vehicle by any means that provides transportation that is subject to a surcharge imposed by this article, including transportation network companies as defined in article forty-four-B of the vehicle and traffic law, shall be liable […]
1299-D – Returns and Payment of Surcharge.
§ 1299-D. Returns and payment of surcharge. (a) Every person liable for the surcharge imposed by this article shall file a return with the commissioner on a monthly basis. Each return shall show the number of for-hire transportation trips, or the number of pool vehicle passengers, subject to the surcharge imposed by this article in […]
1299-E – Records to Be Kept.
§ 1299-E. Records to be kept. Every person liable for the surcharge imposed by this article shall keep, and shall make available for review upon demand by the commissioner: (1) records of every trip provided or arranged by such person, or provided through the use of a for-hire vehicle owned or leased by such person, […]
1299-F – Secrecy of Returns and Reports.
§ 1299-F. Secrecy of returns and reports. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, any person engaged or retained by the department on an independent contract basis, or any person who in any manner […]