NY Tax L § 1283 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1283 - Liabilty for Tax; Special Provisions.

§  1283.  Liability  for  tax; special provisions. Notwithstanding any provision of law to the contrary: (a) The taxicab owner or HAIL base, as the case may be, shall be liable for the tax imposed by this article.  (b) (1) If the taxicab owner has designated an agent, then  the  agent shall  be  jointly  liable  with  the taxicab owner for the tax on trips occurring during the period that such designation is in effect. Even  if the  TLC  has specified that the taxicab owner's agent cannot operate as an agent, that agent shall be jointly liable with the taxicab  owner  if the  agent  has  acted  for  the taxicab owner. During the period that a taxicab owner's designation of an agent is in effect,  the  agent  shall file  the returns required by this article and pay any tax due with such return, but the taxicab owner shall not be  relieved  of  liability  for tax,  penalty  or  interest due under this article, or for the filing of returns required to be filed, unless the agent has timely filed accurate returns and timely paid the tax required to be paid under this  article. If  a taxicab owner has designated an agent, then the agent must perform any act this article requires the taxicab  owner  to  perform,  but  the failure  of  such  agent  to  perform any such act shall not relieve the taxicab owner from the obligation  to  perform  such  act  or  from  any liability that may arise from failure to perform the act.  (2)  (A)  Notwithstanding  the foregoing, a TSP that collects the trip record and the trip fare on behalf of a taxicab owner or a HAIL  vehicle owner shall withhold from daily collections the taxes due on such trips, and shall withhold from such collections the taxes 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 taxes due on such cash trips, the TSP shall withhold an amount from subsequent daily collections,  to  the extent  funds  are available, until all taxes due for a quarterly period described in section twelve hundred eighty-four  of  this  article  have been  withheld. If a TSP is unable to withhold all the taxes due in such quarterly period, it shall withhold such  unwithheld  taxes  from  daily collections  in the next quarterly period. A TSP shall be jointly liable for the tax due on all trips for which it collects the trip record,  but shall  be relieved of liability for any taxes attributable to cash trips for which it was unable to withhold the  taxes  due  because  there  was insufficient daily collections during four successive quarterly periods.  (B)  For  any period that the TSP collects trip records on behalf of a taxicab owner  or  HAIL  vehicle  owner,  the  TSP  shall  file  returns reporting  the  tax due on all trips for which it collected trip records and shall remit the taxes withheld on all such trips  and  shall  report any  unwithheld  taxes  due because of insufficient daily collections to cover the taxes due on cash trips.  (c) (1) Although the tax is imposed on the taxicab owner or  the  HAIL base, the city or the TLC shall adopt or amend ordinances or regulations to  ensure  that  the economic incidence of the tax is passed through to passengers, such as by increasing taxicab or HAIL  vehicle  trip  fares. The passing along of such economic incidence may not be construed by any court  or  administrative  body  as imposing the tax on any person other than the taxicab owner or the HAIL base. The city or the TLC must adjust trip fares to include therein the pass-through of the economic incidence of the tax imposed by this article, as the rate of  such  tax  may  from time  to  time  change,  and must timely require that any taximeter in a taxicab or HAIL vehicle used to provide trips that originate in the city be adjusted to include the pass-through.  (2) A taxicab owner or a HAIL base or HAIL vehicle owner in such  city must  timely  adjust  the  taximeter in any of such person's taxicabs or  HAIL vehicles so that it reflects such pass-through as such pass-through amount may from time to time change.  (3)  Neither  the  failure of such city or the TLC to adjust fares nor the failure of a taxicab owner, HAIL base, HAIL vehicle owner, or  other person  to adjust a taximeter will relieve any person liable for the tax imposed by this article from the obligation to pay such tax  timely,  at the correct rate.  (d)  Nothing  in  this  article  shall  be  construed  as limiting the imposition of any tax imposed by article twenty-eight of this chapter on transportation service provided by a HAIL base, HAIL vehicle,  or  owner or   operator   of  a  HAIL  vehicle.  Nor  shall  anything  in  article twenty-eight of this chapter be construed as limiting the imposition  of any  tax  imposed  by this article on a HAIL vehicle trip or as limiting the obligation on a HAIL base to pay such tax.