2006 New York Code - Imposition Of Tax.

 
    § 11-2202 Imposition of tax. Notwithstanding the provisions of section
  four  hundred  of  the vehicle and traffic law and of subdivision ten of
  section four hundred one of the vehicle and traffic law to the contrary,
  a tax of fifteen dollars per annum is hereby imposed:
    1. With respect to each motor vehicle registered  or  required  to  be
  registered  pursuant  to  subdivision six of section four hundred one of
  the vehicle and traffic law:
    a.  Upon  each  individual  resident  for  each  such  motor   vehicle
  registered  or  for  which  registration  is  renewed, or required to be
  registered or renewed by him or her; and
    b. Upon each other resident of each such motor vehicle regularly kept,
  stored, garaged or maintained in the city and registered or required  to
  be registered or renewed by such other resident; and
    2. With respect to each leased or rented passenger motor vehicle, upon
  the owner thereof.