NY Tax L § 1280 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 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 by  a  court  or otherwise,  any  combination  of  individuals,  and  any  other  form of unincorporated enterprise owned or conducted by two or more persons.  (b) "MCTD" means the  metropolitan  commuter  transportation  district established   by   section   twelve  hundred  sixty-two  of  the  public authorities law.  (c) "City" means a city of a million or more located in the MCTD.  (d) "Taxicab" means a motor vehicle  licensed  by  the  TLC  to  carry passengers  for  hire  and  authorized  to accept hails from prospective passengers in the street.  (e) "Taxicab trip" means a  taxicab  trip  provided  to  one  or  more passengers regardless of the number of stops, for which the taximeter is required to be in the recording or hired position.  (f)  "Taxicab  owner" or "owner" means a person licensed by the TLC to own and operate a medallion taxicab.  (g) "Passenger" means an  individual  seated  in  a  taxicab  or  HAIL vehicle for travel for hire to a given destination.  (h)  "Taximeter"  means an instrument or device approved by the TLC by which the charge to a passenger for hire of a  licensed  taxicab  for  a taxicab  trip  or  of  a  HAIL  vehicle  for  a  HAIL  vehicle  trip  is automatically calculated and on which such charge is plainly  indicated. The  taximeter  of a HAIL vehicle may also be used to record information of a dispatch trip.  (i) "TLC" means the taxi and limousine commission of the city.  (j) "Agent" means a person that  acts,  by  employment,  contract,  or otherwise, on behalf of one or more taxicab owners to operate or provide for the operation of a licensed medallion taxicab in accordance with the TLC's rules. "Agent" shall not include an attorney or representative who appears  on behalf of one or more owners before the TLC, the TLC hearing tribunal, the commissioner, or  the  New  York  state  division  of  tax appeals,  and taxicab drivers licensed pursuant to chapter five of title nineteen of the administrative code of the city of New York when  acting in that capacity.  (k)  "Medallion"  means  a  plate  issued  by  the TLC as the physical evidence of a taxicab license,  and  affixed  to  the  outside  of  such taxicab.  (l)  "Taxicab  license"  means  the authority granted by the TLC to an owner to operate a designated vehicle as a taxicab in the city.  (m) "Trip record," also known as a trip sheet or trip log,  means  the written,  computerized,  automated or electronic accounting of a taxicab trip, HAIL  vehicle  trip,  or  dispatch  trip.  The  trip  data  to  be transmitted  or  recorded  shall  include  the  taxicab  license  number (medallion  number)  or  HAIL  vehicle  license  number,  any   licensed operator's  TLC license number, and HAIL base permit number; the taxicab driver's license number or HAIL vehicle  driver's  license  number;  the location  of trip initiation; the time of trip initiation; the number of passengers;  the  location  of  trip  termination;  the  time  of   trip termination;  the  itemized metered fare for the trip (tolls, surcharge, and tip if paid by credit or debit card); the distance of the trip,  the trip  number,  the method of payment, the total number of passengers, as well as such other information as may be required by the TLC.  (n) "Medallion taxicab" means a taxicab to which a medallion has  been affixed in accordance with applicable law and regulations.  (o)  "HAIL  vehicle" means a for-hire vehicle having a taximeter and a TLC-sanctioned  trip  record  system,  licensed  by  the  TLC  to  carry passengers  for  hire  and  authorized  to accept hails from prospective passengers in the streets of the city, provided that such  authorization shall  prohibit the pick-up of passengers by street hail at airports and by  street  hail  or  pre-arranged  call  in  Manhattan  south  of  east ninety-sixth  street  and  south of west one hundred tenth street, or in such area as the TLC shall by rule prohibit pursuant to the  chapter  of the laws of two thousand twelve which added this subdivision.  (p)  "For-hire  vehicle" means a motor vehicle carrying passengers for hire in the city, with a seating capacity of twenty passengers or  less, not  including  the driver, other than a taxicab, coach, commuter van or an authorized bus operating pursuant to applicable  provisions  of  law. For  the  purpose  of this subdivision, "seating capacity" shall include any plain view location which  is  capable  of  accommodating  a  normal adult,  is  part  of  an  overall  seat configuration and design, and is likely to be used as a seating position while the vehicle is in motion.  (q) "HAIL vehicle owner" means a person licensed by the TLC to own and operate, or operate, a HAIL vehicle for which the TLC has issued a  HAIL license.  (r)  "HAIL  license" means a license issued by the TLC to a person who is the owner or licensed operator of a for-hire vehicle that  authorizes that  vehicle to pick up passengers by street hail in the city, provided that such authorization shall prohibit  the  pick-up  of  passengers  by street  hail  at  airports  and  by  street hail or pre-arranged call in Manhattan south of east  ninety-sixth  street  and  south  of  west  one hundred  tenth street, or in such area as the TLC shall by rule prohibit pursuant to the chapter of the laws of two thousand twelve  which  added this subdivision.  (s)  "HAIL  vehicle trip" means a HAIL vehicle trip provided to one or more passengers regardless of the number of stops,  that  originated  by street  hail,  and  for  which  the  taximeter  is required to be in the recording or hired position designating a street hail  trip  subject  to the tax imposed by this article.  (t) "HAIL base" means a person who or which is a for-hire vehicle base station  established  pursuant  to  section 19-511 of the administrative code of the city of New York and permitted by the TLC to  be  affiliated with holders of HAIL licenses.  (u)  "Dispatch trip" means a trip in a HAIL vehicle that originated by a customer calling a HAIL base to request  service  and  the  HAIL  base dispatching  the  call  to the driver of the HAIL vehicle, and for which the taximeter is required to be  in  the  recording  or  hired  position designating such a trip.  (v) "Technology service provider" or "TSP" means a person that acts by employment,  contract  or  otherwise  on  behalf  of one or more taxicab owners or HAIL vehicle owners to collect the trip record for  a  taxicab trip or HAIL vehicle trip.  (w)  "Cash  trip"  means  any trip for which the TSP collects the trip record but does not collect the fare.