2020 New York Laws
TAX - Tax
Article 29-C - Congestion Surcharge
1299 - Definitions.
§ 1299. Definitions. (a) "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted by two or more persons.(b) "Motor vehicle" shall have the same meaning as the term is defined in section one hundred twenty-five of the vehicle and traffic law.
(c) "For-hire vehicle" means a motor vehicle, other than an ambulance as defined by section one hundred-b of the vehicle and traffic law and a bus as defined in paragraph thirty-four of subdivision (b) of section eleven hundred one of this chapter, carrying passengers for hire.
(d) "Pool vehicle" means a for-hire vehicle that is available for the shared provision of transportation by two or more passengers (or groups of passengers) that separately request transportation and (i) are each charged the same predetermined amount per ride, or (ii) are each billed independently for a ride in an amount that is proportionate to the transportation they receive.
(e) "For-hire transportation trip" means transportation provided in a for-hire vehicle that is not a pool vehicle, regardless of the number of stops, for which a charge is made, but shall not include transportation provided by, or pursuant to a contract with, school districts, or in connection with funerals.
(f) "Congestion zone" means the geographic area of the city of New York, in the borough of Manhattan, south of and excluding 96th street.
(g) "Regulatory agency" means any entity in the state that regulates any person or motor vehicle involved in the provision of for-hire transportation trips, including the owners, agents and drivers of for-hire vehicles.
