NY Tax L § 1299-B (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 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  for  the  surcharge  imposed by this article, except that in the case of taxicab trips and HAIL vehicle trips that are  also  subject  to tax  pursuant  to  article twenty-nine-A of this chapter: (1) a TSP that collected the trip record  and  trip  fare  shall  withhold  from  daily collections  the  surcharges  due on such trips, and shall withhold from such collections the surcharges due on cash trips. If  the  TSP's  daily collections,  after  retaining any fees to which it is entitled pursuant to a contract with  such  taxicab  owner  or  HAIL  vehicle  owner,  are insufficient  to  cover  the  surcharges due on such cash trips, the TSP shall withhold an amount  from  subsequent  daily  collections,  to  the extent  funds  are  available,  until  all  surcharges due for a monthly period have been withheld. If a  TSP  is  unable  to  withhold  all  the surcharges  due  in  a monthly period, it shall withhold such unwithheld surcharges from daily collections in the  next  monthly  period.  A  TSP shall  be  jointly  liable for the surcharge imposed by this article for all trips for which the TSP collected the  trip  record,  but  shall  be relieved  of liability for any surcharges attributable to cash trips for which it was unable  to  withhold  the  surcharges  because  there  were insufficient daily collections during twelve successive monthly periods. (2)  The  TSP  shall be responsible for filing monthly returns reporting the surcharges due on all trips for which  it  collected  trip  records, shall  remit  the surcharges withheld on all such trips and shall report any unwithheld surcharges due because of insufficient daily  collections to  cover  the  tax due on cash trips. For purposes of this section, the terms "taxicab trips," "HAIL  vehicle  trips,"  "taxicab  owner,"  "HAIL base,"  "TSP"  and "cash trip" shall have the same meaning as they do in section twelve hundred eighty of this chapter.  (b) Notwithstanding any law to the contrary: (1) The surcharge imposed by this article must be passed along to passengers and separately stated on any receipt that is provided to such passengers. The passing along of such surcharge shall not be construed by  any  court  or  administrative body  as  the  imposition  of the surcharge on the person or entity that pays for the for-hire transportation trip. All regulatory agencies  must adjust  any  fares  that are authorized by them to include the surcharge imposed by this article, and  must  require  that  any  meter  or  other instrument  used  in  any  for-hire vehicle regulated by it to calculate fares be adjusted to include the surcharge.  (2) Neither the failure of a regulatory agency to adjust fares nor the failure to adjust a meter or other instrument used in a for-hire vehicle to calculate fares shall relieve any person  liable  for  the  surcharge imposed by this article from the obligation to pay such surcharge.