Amd S1280, Tax L; amd S6, Chap of 2011 (as proposed in S. 5825 and A. 8496)
Relates to the tax on taxicab rides in a city of one million or more located in the metropolitan commuter transportation district; makes chapter amendment to S. 5825 and A. 8496 to extend provisions relating to livery permits.
STATE OF NEW YORK
________________________________________________________________________
5854
2011-2012 Regular Sessions
IN SENATE
June 24, 2011
___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to the tax on taxicab rides in
a city of one million or more located in the metropolitan commuter
transportation district; and to amend a chapter of the laws of 2011
relating to livery permits, as proposed in legislative bill numbers
S.5825 and A.8496, in relation to the effectiveness of such chapter
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1280 of the tax law, as added by section 1 of part
2 E of chapter 25 of the laws of 2009, subdivisions (d), (e), (f) and (h)
3 as amended and subdivisions (i), (j), (k), (l), (m) and (n) as added by
4 section 2 part V of chapter 57 of the laws of 2010, is amended to read
5 as follows:
6 § 1280. Definitions. When used in this article, unless otherwise
7 expressly stated, the following words and terms shall have the following
8 meanings:
9 (a) "Person" means an individual, partnership, limited liability
10 company, society, association, joint stock company, corporation, estate,
11 receiver, trustee, assignee, referee or any other person acting in a
12 fiduciary or representative capacity, whether appointed by a court or
13 otherwise, any combination of individuals, and any other form of unin-
14 corporated enterprise owned or conducted by two or more persons.
15 (b) "MCTD" means the metropolitan commuter transportation district
16 established by section twelve hundred sixty-two of the public authori-
17 ties law.
18 (c) "City" means a city of a million or more located in the MCTD.
19 (d) "Taxicab" means a motor vehicle licensed by the TLC to carry
20 passengers for hire and authorized to accept hails from prospective
21 passengers in the street.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13237-01-1
S. 5854 2
1 (e) "Taxicab trip" means a taxicab trip provided to one or more
2 passengers regardless of the number of stops, which results from accept-
3 ance of a street hail and for which the taximeter is required to be in
4 the recording or hired position.
5 (f) "Taxicab owner" or "owner" means a person licensed by the TLC to
6 own and operate a medallion taxicab, including, for purposes of this
7 article, a vehicle with a hail privilege vehicle permit issued by the
8 TLC pursuant to section three of a chapter of the laws of two thousand
9 eleven relating to livery permits in the city of New York, as proposed
10 in legislative bills numbers S.5825 and A.8496.
11 (g) "Passenger" means an individual seated in a taxicab for travel for
12 hire to a given destination.
13 (h) "Taximeter" means an instrument or device approved by the TLC by
14 which the charge to a passenger for hire of a licensed taxicab is auto-
15 matically calculated and on which such charge is plainly indicated.
16 (i) "TLC" means the taxi and limousine commission of the city.
17 (j) "Agent" means a person that acts, by employment, contract, or
18 otherwise, on behalf of one or more taxicab owners to operate or provide
19 for the operation of a licensed medallion taxicab in accordance with the
20 TLC's rules. "Agent" shall not include an attorney or representative who
21 appears on behalf of one or more owners before the TLC, the TLC hearing
22 tribunal, the commissioner, or the New York state division of tax
23 appeals, and taxicab drivers licensed pursuant to chapter five of title
24 nineteen of the administrative code of the city of New York when acting
25 in that capacity.
26 (k) "Medallion" means a plate issued by the TLC as the physical
27 evidence of a taxicab license, and affixed to the outside of such taxi-
28 cab, or, for purposes of this article, a hail privilege vehicle permit
29 issued by the TLC pursuant to section three of a chapter of the laws of
30 two thousand eleven relating to livery permits in the city of New York,
31 as proposed in legislative bills numbers S.5825 and A.8496.
32 (l) "Taxicab license" means the authority granted by the TLC to an
33 owner to operate a designated vehicle as a taxicab in the city, includ-
34 ing, for purposes of this article, a hail privilege vehicle permit
35 issued by the TLC pursuant to section three of a chapter of the laws of
36 two thousand eleven relating to livery permits in the city of New York,
37 as proposed in legislative bills numbers S.5825 and A.8496.
38 (m) "Trip record," also known as a trip sheet or trip log, means the
39 written, computerized, automated or electronic accounting of a taxicab
40 ride. The trip data to be transmitted or recorded shall include the
41 taxicab license number (medallion number); the taxicab driver's license
42 number; the location of trip initiation; the time of trip initiation;
43 the number of passengers; the location of trip termination; the time of
44 trip termination; the itemized metered fare for the trip (tolls,
45 surcharge, and tip if paid by credit or debit card); the distance of the
46 trip, the trip number, the method of payment, the total number of
47 passengers, as well as such other information as may be required by the
48 TLC.
49 (n) "Medallion taxicab" means a taxicab to which a medallion has been
50 affixed in accordance with applicable law and regulations or, for
51 purposes of this article, a vehicle to which a hail privilege vehicle
52 permit has been issued pursuant to section three of a chapter of the
53 laws of two thousand eleven relating to livery permits in the city of
54 New York, as proposed in legislative bills numbers S.5825 and A.8496.
S. 5854 3
1 § 2. Section 6 of a chapter of the laws of 2011 relating to livery
2 permits in the city of New York, as proposed in legislative bills
3 numbers S.5825 and A.8496 is amended to read as follows:
4 § 6. This act shall take effect immediately, except that sections two
5 through five of this act shall take effect January 15, 2012.
6 § 3. This act shall take effect immediately.
