1287 – Secrecy of Returns and Reports.
§ 1287. 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 […]
1295 – Records to Be Kept.
§ 1295. Records to be kept. Every person liable for the state assessment fee imposed by this article shall keep: (a) records of every TNC prearranged trip subject to the state assessment fee under this article, and of all amounts paid, charged or due thereon, in such form as the commissioner may require; (b) true […]
1288 – Deposit and Disposition of Revenue.
§ 1288. Deposit and disposition of revenue. Notwithstanding any provision of law to the contrary: (a) All taxes, interest and penalties collected or received by the commissioner pursuant to this article shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, in trust for the […]
1289 – Cooperation by City.
§ 1289. Cooperation by city. The city and the TLC shall cooperate with and assist the commissioner to effect the purposes of this article and the commissioner’s responsibilities under this article. Such cooperation shall include the city or TLC obtaining, furnishing, and timely updating current, complete and accurate names, addresses and all other information concerning […]
1290 – Practice and Procedure.
§ 1290. 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 tax 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 […]
1291 – Definitions.
§ 1291. 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 […]
1292 – Imposition.
§ 1292. Imposition. There is hereby imposed on every TNC a state assessment fee of 4% of the gross trip fare of every TNC prearranged trip provided by such TNC that originates anywhere in the state outside the city and terminates anywhere in this state.
1280 – Definitions.
§ 1280. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: (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 […]
1281 – Imposition of Tax.
§ 1281. Imposition of tax. In addition to any other tax imposed by this chapter or other law, there is hereby imposed on every taxicab owner a tax of fifty cents per taxicab trip and on every HAIL base a tax of fifty cents per HAIL vehicle trip provided by every HAIL vehicle affiliated with […]
1282 – Presumption of Taxability.
§ 1282. Presumption of taxability. 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 taxicab trip and every HAIL vehicle trip that originates in the city is subject to the tax imposed by this article. This presumption […]