2020 New York Laws
TAX - Tax
Article 29-C - Congestion Surcharge
1299-A - Imposition of Tax.

§  1299-A.  Imposition  of  tax.  (a)  In addition to any other tax or
assessment imposed by  this  chapter  or  other  law,  there  is  hereby
imposed,  beginning on January first, two thousand nineteen, a surcharge
on for-hire transportation trips of two dollars and  seventy-five  cents
for  each  such  trip  that  originates and terminates in the congestion
zone, for each such trip that  originates  anywhere  in  the  state  and
terminates   within  the  congestion  zone,  for  each  such  trip  that
originates in the congestion zone and terminates anywhere in this state,
and for each such trip that originates anywhere  in  the  state,  enters
into  the  congestion  zone while in transit, and terminates anywhere in
the state. For purposes of this subsection,  a  for-hire  transportation
trip  shall  be  deemed  to  originate  in  the congestion zone when any
requesting passenger is picked up there (or if the billing for the ride,
or any portion thereof, is commenced there), and is deemed to  terminate
in  the  congestion  zone  when  any requesting passenger is dropped off
there. Provided however, if the for-hire transportation trip is provided
by a for-hire vehicle that is also subject to article  twenty-nine-A  of
this  chapter,  excluding a HAIL vehicle as defined by such article, the
rate of surcharge under this subsection shall be two dollars  and  fifty
cents for each trip.
  (b) In addition to any other tax or assessment imposed by this chapter
or  other  law, beginning on January first, two thousand nineteen, there
is  hereby  imposed  on  transportation  provided  by  pool  vehicles  a
surcharge  of  seventy-five  cents  for each person that both enters and
exits the pool vehicle in the state, and who is picked  up  in,  dropped
off in, or travels through the congestion zone.
  (c)  Notwithstanding  the  foregoing,  the  surcharge  imposed by this
article shall not apply to transportation services that are administered
by or on behalf of the metropolitan transportation authority,  including
paratransit services.
  (d)  Receipts subject to tax under paragraph ten of subdivision (c) of
section eleven hundred five of this chapter, as well as the  gross  trip
fare of every TNC prearranged trip as those terms are defined by section
twelve  hundred  ninety-one  of this chapter, shall be deemed to exclude
any surcharge imposed by this article.