2006 New York Code - Imposition Of Tax.

 
    § 11-802 Imposition of tax. a. In addition to any and all other taxes,
  including  the  compensating  use tax, there is hereby imposed and there
  shall be paid annually for each tax year beginning June first,  nineteen
  hundred sixty, a tax on the use in the city of motor vehicles to be paid
  by the owners of such vehicles as follows:
    1.  (A)  For  tax years ending on or before May thirty-first, nineteen
  hundred seventy-two, on commercial vehicles,  twenty  dollars  for  each
  such  vehicle  having  a  maximum gross weight of five tons or less, and
  thirty dollars for each such vehicle having a maximum  gross  weight  of
  more  than  five  tons,  provided,  however,  that for each such vehicle
  having a registration fee prescribed in the vehicle and traffic  law  of
  the  state  of New York which is less than twenty dollars, the tax shall
  be an amount equal to such registration fee;
    (B) For tax years beginning on and after June first, nineteen  hundred
  seventy-two   but   before  June  first,  nineteen  hundred  ninety,  on
  commercial vehicles, forty  dollars  for  each  such  vehicle  having  a
  maximum  gross  weight  of five tons or less, and sixty dollars for each
  such vehicle having a maximum gross  weight  of  more  than  five  tons,
  provided,  however, that for each such vehicle having a registration fee
  prescribed in the vehicle and traffic law of the state of New York which
  is less than forty dollars, the tax shall be an  amount  equal  to  such
  registration fee.
    (C)  For tax years beginning on and after June first, nineteen hundred
  ninety, on commercial vehicles, forty  dollars  for  each  such  vehicle
  having  a  maximum  gross  weight  of  ten  thousand pounds or less, two
  hundred dollars for each such vehicle having a maximum gross  weight  of
  more  than  ten  thousand  pounds but not more than twelve thousand five
  hundred pounds, two hundred seventy-five dollars for each  such  vehicle
  having  a maximum gross weight of more than twelve thousand five hundred
  pounds but not more than  fifteen  thousand  pounds  and  three  hundred
  dollars for each such vehicle having a maximum gross weight of more than
  fifteen  thousand  pounds, provided, however, that for each such vehicle
  having a registration fee prescribed in the vehicle and traffic  law  of
  the state of New York which is less than forty dollars, the tax shall be
  an amount equal to such registration fee.
    2.  (A)  For  tax years ending on or before May thirty-first, nineteen
  hundred ninety, on motor vehicles for the transportation  of  passengers
  other than medallion taxicabs, and for tax years ending on or before May
  thirty-first,  nineteen  hundred  eight-nine, on medallion taxicabs, one
  hundred dollars for each such vehicle.
    (B)  For  the  tax  year  beginning  June  first,   nineteen   hundred
  eighty-nine  and  ending  May  thirty-first, nineteen hundred ninety, on
  medallion taxicabs, five hundred dollars for each such vehicle.
    (C) For tax years beginning on and after June first, nineteen  hundred
  ninety,  on  medallion  taxicabs,  one  thousand  dollars  for each such
  vehicle,  and  on  all  other  motor  vehicles  for  transportation   of
  passengers, four hundred dollars for each such vehicle.
    b.  To  the  extent  that  the tax as imposed by subdivision a of this
  section may be invalid solely because it is based on the use in the city
  of the motor vehicles, the tax shall also be deemed to be based  on  the
  privilege  of  using  the public highways or streets of the city by such
  motor vehicle. Under such circumstances the rate of  tax  shall  be  the
  same  and  all  other  provisions  of  this  chapter  shall  be  equally
  applicable.
    c. If the first use of any motor vehicle subject to  the  tax  imposed
  hereunder  occurs  on  or after December first and before March first in
  any tax year, the tax for  that  year  shall  be  one-half  of  the  tax
  hereinabove  provided;  and,  if  the  first such use occurs on or after


  March first in any tax  year,  the  tax  for  that  tax  year  shall  be
  one-fourth of the tax hereinabove provided.
    d.  In  applying  the tax on commercial motor vehicles with respect to
  tractors, trailers and semi-trailers, the tax shall be measured  by  the
  weight  of  the  tractor plus the maximum gross weight of the trailer or
  semi-trailer with the greatest such maximum gross weight to be drawn  by
  such  tractor.  No  trailer  or  semi-trailer  shall  be  subject to any
  separate or additional tax under this chapter.