Information on the taxicab and hail vehicle trip tax
Thetaxicab and hail vehicle trip tax in the Metropolitan Commuter Transportation Districtis a tax of $0.50 pertaxicabandhail vehicletrip 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.
Who must file
You must file and pay the tax as described in following situations.
Filings for tripson or afterJuly 1, 2021:
Technology Service Providers(TSPs) will be responsible for withholding and remitting the New York City taxicab and hail vehicle trip tax and filing returns. Beginning with trips on or after July 1, 2021, medallion owners and agents do not need to file a return for any trips your Technology Service Provider (TSP) has taken over collection and filing responsibilities for.
TSPs will withhold the tax due to New York State before distributing funds to the owners or agents from the fares the TSPs collected. If the TSPs are unable to withhold the tax in full from a day's fares, they will withhold it from the next day's fares. They will continue with that process until the taxes due have been withheld in full from the fares collected. If after 12 months the TSPs are unable to withhold the taxes due, the owner or agent, if applicable, will be responsible for the outstanding taxes.
Filings for trips priorto July 1, 2021:
Table that describes who must file in situations
If you are:
then you:
a medallion owner with an agent,
are responsible forensuring 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.
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 tax is not paid.
Hail base is 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.
Hail vehicle is 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.
Taxicabis any 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.
Technology Service Provider (TSP)is a person or entity that acts by employment, contract or otherwise for one or more taxicab owners or hail vehicle owners to collect the trip record for a taxicab trip or hail vehicle trip.