2023 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.