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Department of Taxation and Finance

Information on the taxicab and hail vehicle trip tax

 
taxi helpThe taxicab and hail vehicle trip tax in the Metropolitan Commuter Transportation District is a tax of $0.50 per taxicab and hail vehicle trip that:

  • starts and ends in New York City (meaning New York (Manhattan), Kings (Brooklyn), Queens, Richmond (Staten Island), and Bronx counties); or
  • starts in New York City and ends in any of the following counties: Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.

What are taxicabs, hail vehicles, and hail bases

Taxicab A motor vehicle carrying passengers for hire in New York City, duly licensed with a medallion by the Taxi Limousine Commission of New York City (TLC) and permitted to accept hails from prospective passengers in the street.
Hail vehicle Any for hire vehicle with a street hail livery license issued by the TLC. A hail vehicle is also known as a Boro taxi, street hail livery, or green cab.
Hail base Any base station duly licensed by the TLC that is affiliated with hail license holders. A hail base is also known as a street hail livery base.

Who must file

You must file and pay the tax as described in following situations.

If you are: then you:

a medallion owner with an agent,

are responsible for ensuring your agent files and pays on your behalf.
a medallion owner without an agent, must pay the tax and file one return that includes information for all the medallions you own.
an agent, must pay the tax and file one return that includes information for all the medallions and medallion owners you represent.
a hail base, must pay the tax and file one return that includes information for all the hail vehicles affiliated with the hail base.

Medallion owners with agents: You and your agent are jointly liable for the filing of your taxicab trip tax return. We will start the civil enforcement process if your return is not filed and your tax is not paid.

When to file

All tax is due within 20 days after the end of each quarter. You cannot request an extension of time to file a return.

Quarter Return 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

When the due date falls on a Saturday, Sunday, or legal holiday, you must file the return on the next business day.

How to file

You must file and pay your trip tax electronically through our website. See Taxicab and Hail Vehicle Web File to learn more.

Resources

Updated: