§ 1280 — Definitions

New York § 1280

• Jurisdiction: New York
• Law TAX: Tax
• Art. 29-A: Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District

Text

§ 1280. Definitions. When used in this article, unless otherwise\nexpressly stated, the following words and terms shall have the following\nmeanings:\n (a) "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, corporation, estate,\nreceiver, trustee, assignee, referee or any other person acting in a\nfiduciary or representative capacity, whether appointed by a court or\notherwise, any combination of individuals, and any other form of\nunincorporated enterprise owned or conducted by two or more persons.\n (b) "MCTD" means the metropolitan commuter transportation district\nestablished by section twelve hundred sixty-two of the public\nauthorities law.\n (c) "City" means a city of a million or more located in the MCTD.\n (d) "Taxicab" means a motor vehicle licensed by the TLC to carry\npassengers for hire and authorized to accept hails from prospective\npassengers in the street.\n (e) "Taxicab trip" means a taxicab trip provided to one or more\npassengers regardless of the number of stops, for which the taximeter is\nrequired to be in the recording or hired position.\n (f) "Taxicab owner" or "owner" means a person licensed by the TLC to\nown and operate a medallion taxicab.\n (g) "Passenger" means an individual seated in a taxicab or HAIL\nvehicle for travel for hire to a given destination.\n (h) "Taximeter" means an instrument or device approved by the TLC by\nwhich the charge to a passenger for hire of a licensed taxicab for a\ntaxicab trip or of a HAIL vehicle for a HAIL vehicle trip is\nautomatically calculated and on which such charge is plainly indicated.\nThe taximeter of a HAIL vehicle may also be used to record information\nof a dispatch trip.\n (i) "TLC" means the taxi and limousine commission of the city.\n (j) "Agent" means a person that acts, by employment, contract, or\notherwise, on behalf of one or more taxicab owners to operate or provide\nfor the operation of a licensed medallion taxicab in accordance with the\nTLC's rules. "Agent" shall not include an attorney or representative who\nappears on behalf of one or more owners before the TLC, the TLC hearing\ntribunal, the commissioner, or the New York state division of tax\nappeals, and taxicab drivers licensed pursuant to chapter five of title\nnineteen of the administrative code of the city of New York when acting\nin that capacity.\n (k) "Medallion" means a plate issued by the TLC as the physical\nevidence of a taxicab license, and affixed to the outside of such\ntaxicab.\n (l) "Taxicab license" means the authority granted by the TLC to an\nowner to operate a designated vehicle as a taxicab in the city.\n (m) "Trip record," also known as a trip sheet or trip log, means the\nwritten, computerized, automated or electronic accounting of a taxicab\ntrip, HAIL vehicle trip, or dispatch trip. The trip data to be\ntransmitted or recorded shall include the taxicab license number\n(medallion number) or HAIL vehicle license number, any licensed\noperator's TLC license number, and HAIL base permit number; the taxicab\ndriver's license number or HAIL vehicle driver's license number; the\nlocation of trip initiation; the time of trip initiation; the number of\npassengers; the location of trip termination; the time of trip\ntermination; the itemized metered fare for the trip (tolls, surcharge,\nand tip if paid by credit or debit card); the distance of the trip, the\ntrip number, the method of payment, the total number of passengers, as\nwell as such other information as may be required by the TLC.\n (n) "Medallion taxicab" means a taxicab to which a medallion has been\naffixed in accordance with applicable law and regulations.\n (o) "HAIL vehicle" means a for-hire vehicle having a taximeter and a\nTLC-sanctioned trip record system, licensed by the TLC to carry\npassengers for hire and authorized to accept hails from prospective\npassengers in the streets of the city, provided that such authorization\nshall prohibit the pick-up of passengers by street hail at airports and\nby street hail or pre-arranged call in Manhattan south of east\nninety-sixth street and south of west one hundred tenth street, or in\nsuch area as the TLC shall by rule prohibit pursuant to the chapter of\nthe laws of two thousand twelve which added this subdivision.\n (p) "For-hire vehicle" means a motor vehicle carrying passengers for\nhire in the city, with a seating capacity of twenty passengers or less,\nnot including the driver, other than a taxicab, coach, commuter van or\nan authorized bus operating pursuant to applicable provisions of law.\nFor the purpose of this subdivision, "seating capacity" shall include\nany plain view location which is capable of accommodating a normal\nadult, is part of an overall seat configuration and design, and is\nlikely to be used as a seating position while the vehicle is in motion.\n (q) "HAIL vehicle owner" means a person licensed by the TLC to own and\noperate, or operate, a HAIL vehicle for which the TLC has issued a HAIL\nlicense.\n (r) "HAIL license" means a license issued by the TLC to a person who\nis the owner or licensed operator of a for-hire vehicle that authorizes\nthat vehicle to pick up passengers by street hail in the city, provided\nthat such authorization shall prohibit the pick-up of passengers by\nstreet hail at airports and by street hail or pre-arranged call in\nManhattan south of east ninety-sixth street and south of west one\nhundred tenth street, or in such area as the TLC shall by rule prohibit\npursuant to the chapter of the laws of two thousand twelve which added\nthis subdivision.\n (s) "HAIL vehicle trip" means a HAIL vehicle trip provided to one or\nmore passengers regardless of the number of stops, that originated by\nstreet hail, and for which the taximeter is required to be in the\nrecording or hired position designating a street hail trip subject to\nthe tax imposed by this article.\n (t) "HAIL base" means a person who or which is a for-hire vehicle base\nstation established pursuant to section 19-511 of the administrative\ncode of the city of New York and permitted by the TLC to be affiliated\nwith holders of HAIL licenses.\n (u) "Dispatch trip" means a trip in a HAIL vehicle that originated by\na customer calling a HAIL base to request service and the HAIL base\ndispatching the call to the driver of the HAIL vehicle, and for which\nthe taximeter is required to be in the recording or hired position\ndesignating such a trip.\n (v) "Technology service provider" or "TSP" means a person that acts by\nemployment, contract or otherwise on behalf of one or more taxicab\nowners or HAIL vehicle owners to collect the trip record for a taxicab\ntrip or HAIL vehicle trip.\n (w) "Cash trip" means any trip for which the TSP collects the trip\nrecord but does not collect the fare.\n