N.Y. TAX Law § 1299-B — New York Code / Act TAX / Article 29-C / Section 1299-B
Liability for surcharge
Status: in_force

§ 1299-B. Liability for surcharge. (a) Notwithstanding any provision\nof law to the contrary, any person that dispatches a motor vehicle by\nany means that provides transportation that is subject to a surcharge\nimposed by this article, including transportation network companies as\ndefined in article forty-four-B of the vehicle and traffic law, shall be\nliable for the surcharge imposed by this article, except that in the\ncase of taxicab trips and HAIL vehicle trips that are also subject to\ntax pursuant to article twenty-nine-A of this chapter: (1) a TSP that\ncollected the trip record and trip fare shall withhold from daily\ncollections the surcharges due on such trips, and shall withhold from\nsuch collections the surcharges due on cash trips. If the TSP's daily\ncollections, after retaining any fees to which it is entitled pursuant\nto a contract with such taxicab owner or HAIL vehicle owner, are\ninsufficient to cover the surcharges due on such cash trips, the TSP\nshall withhold an amount from subsequent daily collections, to the\nextent funds are available, until all surcharges due for a monthly\nperiod have been withheld. If a TSP is unable to withhold all the\nsurcharges due in a monthly period, it shall withhold such unwithheld\nsurcharges from daily collections in the next monthly period. A TSP\nshall be jointly liable for the surcharge imposed by this article for\nall trips for which the TSP collected the trip record, but shall be\nrelieved of liability for any surcharges attributable to cash trips for\nwhich it was unable to withhold the surcharges because there were\ninsufficient daily collections during twelve successive monthly periods.\n(2) The TSP shall be responsible for filing monthly returns reporting\nthe surcharges due on all trips for which it collected trip records,\nshall remit the surcharges withheld on all such trips and shall report\nany unwithheld surcharges due because of insufficient daily collections\nto cover the tax due on cash trips. For purposes of this section, the\nterms "taxicab trips," "HAIL vehicle trips," "taxicab owner," "HAIL\nbase," "TSP" and "cash trip" shall have the same meaning as they do in\nsection twelve hundred eighty of this chapter.\n  (b) Notwithstanding any law to the contrary: (1) The surcharge imposed\nby this article must be passed along to passengers and separately stated\non any receipt that is provided to such passengers. The passing along of\nsuch surcharge shall not be construed by any court or administrative\nbody as the imposition of the surcharge on the person or entity that\npays for the for-hire transportation trip. All regulatory agencies must\nadjust any fares that are authorized by them to include the surcharge\nimposed by this article, and must require that any meter or other\ninstrument used in any for-hire vehicle regulated by it to calculate\nfares be adjusted to include the surcharge.\n  (2) Neither the failure of a regulatory agency to adjust fares nor the\nfailure to adjust a meter or other instrument used in a for-hire vehicle\nto calculate fares shall relieve any person liable for the surcharge\nimposed by this article from the obligation to pay such surcharge.\n