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Department of Taxation and Finance

Information on the taxicab and hail vehicle trip tax

Beginning with trips on or after July 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. Owners and agents of yellow and green cabs do not need to file a return for the New York City taxicab and hail vehicle trip tax when the Technology Service Provider (TSP) has taken over collection and filing responsibilities. 

All owners and agents are responsible for filing returns for the period ending June 30, which are due on or before July 20.

The Tax Department is in the process of implementing these changes. If you will be affected, visit this page periodically for new information. 

The 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.

Who must file

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

Filings for trips on or after July 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 prior to July 1, 2021:

Table that describes who must file in 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 tax is not paid.

Information

Updated: