2006 New York Code - Liability.

 
    §  19-205  Liability.  a.  1.  Whenever used in this chapter, the term
  "owner", shall include: (A) the registered owner of a motor vehicle used
  or operated in the city of New York, and (B)  any  person,  corporation,
  firm,  agency,  association or organization that is the renter or lessor
  of a motor vehicle used or operated in the city of New York.
    2. Whenever used in  this  chapter,  the  term  "operator"  means  any
  person, corporation, firm, agency, association or organization that uses
  or operates a motor vehicle with or without the permission of the owner,
  and an owner who operates his or her own motor vehicle.
    b.  The  operator of a motor vehicle shall be primarily liable for the
  penalties imposed pursuant to this  chapter.  The  owner  of  the  motor
  vehicle,  even  if  not  the  operator  thereof,  shall  also  be liable
  therefor,  if  such  motor  vehicle  was  used  or  operated  with   his
  permission,  express or implied, but in such case, the owner may recover
  any penalties paid by him or her from the operator.
    c. Notwithstanding any inconsistent provisions of this chapter  or  of
  any  other  provision  of  law,  any  person, corporation, firm, agency,
  association or organization that is the renter  or  lessor  of  a  motor
  vehicle  shall  not  be  liable  for  penalties imposed pursuant to this
  chapter  if  at  the  time  the  notice  of  violation  is  served,  the
  registration  plate  number  of  the  vehicle  for  which said notice of
  violation was served and the address of the lessor has been filed by the
  lessor with the bureau  and  notice  of  the  service  of  a  notice  of
  violation  for  a  parking violation has not been given to the renter or
  lessor within ninety days after such service. Such notice shall be given
  by ordinary mail to the address on file with the bureau.