New York City taxicab and hail vehicle trip tax

A fifty-cents-per-trip tax is imposed on certain New York City taxicab and hail vehicle trips. The tax applies to trips that:

  • start and end in New York City; or
  • start in New York City and end in Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, or Westchester counties.

Medallion owners (or their agents) and hail bases are required to pay the trip tax and file electronic returns.    

How to file and pay the tax

Taxicab medallion owners (or their agents) and hail bases must use Taxicab and Hail Vehicle Web File to file a single return and pay the fifty-cents-per-trip tax each calendar quarter.

  • An Online Services account is required to use Taxicab and Hail Vehicle Web File.
  • Be sure to save screen prints of your filing information for your records.

Taxicab Medallion owners not represented by an agent

You must file a single return for all the medallions that you own.

Agents of taxicab medallion owners

You must file a single return that will contain information for all the medallion owners and medallions that you represent.

  • Taxicab and Hail Vehicle Web File will list each medallion owner that you represent, based on the most current information available.
  • Review and update information by adding or removing owners as necessary.
  • Provide trip information for each individual medallion that you represent.
  • Update medallion information by adding or removing medallions as necessary.

Hail bases

You must file a single return that will contain information for all of the hail vehicles affiliated with your hail base, and you must remit tax on every taxable hail trip provided by each of those affiliated hail vehicles.  (Every hail vehicle must be affiliated with a hail base authorized by the New York City Taxi and Limousine Commission.)

  • Taxicab and Hail Vehicle Web File will list each hail license affiliated with you, based on the most current information available.
  • Review and update information by adding or removing hail licenses as necessary.
  • Provide trip information for each hail license that you represent.
  • Update hail license information by adding or removing hail vehicles as necessary.

Reporting periods and due dates

Taxicab medallion owners (or their agents) and hail bases must file electronically and pay all tax due within 20 days after the end of each quarter.  When the due date falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day. You cannot request an extension of time to file a return.

Quarter Report due date
January 1 - March 31 April 20
April 1 - June 30 July 20
July 1 - September 30 October 20
October 1 - December 31 January 20

More information

Información en Español

Updated: October 24, 2013