2023 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.