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2020 New York Laws
TAX - Tax
Article 29-C - Congestion Surcharge
1299-B - Liability for Surcharge.

Universal Citation: NY Tax L § 1299-B (2020)
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§  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, only the taxicab
owner or HAIL base liable for that tax shall be the  person  liable  for
the surcharge imposed by this article. For purposes of this section, the
terms  "taxicab trips," "HAIL vehicle trips," "taxicab owner," and "HAIL
base" 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.
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