N.Y. Tax Law § 1280: Definitions

§ 1280. Definitions. When used in this article, unless otherwise

expressly stated, the following words and terms shall have the following

meanings:

(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) "MCTD" means the metropolitan commuter transportation district

established by section twelve hundred sixty-two of the public

authorities law.

(c) "City" means a city of a million or more located in the MCTD.

(d) "Taxicab" means a motor vehicle licensed by the TLC to carry

passengers for hire and authorized to accept hails from prospective

passengers in the street.

(e) "Taxicab trip" means a taxicab trip provided to one or more

passengers regardless of the number of stops, for which the taximeter is

required to be in the recording or hired position.

(f) "Taxicab owner" or "owner" means a person licensed by the TLC to

own and operate a medallion taxicab.

(g) "Passenger" means an individual seated in a taxicab or HAIL

vehicle for travel for hire to a given destination.

(h) "Taximeter" means an instrument or device approved by the TLC by

which the charge to a passenger for hire of a licensed taxicab for a

taxicab trip or of a HAIL vehicle for a HAIL vehicle trip is

automatically calculated and on which such charge is plainly indicated.

The taximeter of a HAIL vehicle may also be used to record information

of a dispatch trip.

(i) "TLC" means the taxi and limousine commission of the city.

(j) "Agent" means a person that acts, by employment, contract, or

otherwise, on behalf of one or more taxicab owners to operate or provide

for the operation of a licensed medallion taxicab in accordance with the

TLC's rules. "Agent" shall not include an attorney or representative who

appears on behalf of one or more owners before the TLC, the TLC hearing

tribunal, the commissioner, or the New York state division of tax

appeals, and taxicab drivers licensed pursuant to chapter five of title

nineteen of the administrative code of the city of New York when acting

in that capacity.

(k) "Medallion" means a plate issued by the TLC as the physical

evidence of a taxicab license, and affixed to the outside of such

taxicab.

(l) "Taxicab license" means the authority granted by the TLC to an

owner to operate a designated vehicle as a taxicab in the city.

(m) "Trip record," also known as a trip sheet or trip log, means the

written, computerized, automated or electronic accounting of a taxicab

trip, HAIL vehicle trip, or dispatch trip. The trip data to be

transmitted or recorded shall include the taxicab license number

(medallion number) or HAIL vehicle license number, any licensed

operator's TLC license number, and HAIL base permit number; the taxicab

driver's license number or HAIL vehicle driver's license number; the

location of trip initiation; the time of trip initiation; the number of

passengers; the location of trip termination; the time of trip

termination; the itemized metered fare for the trip (tolls, surcharge,

and tip if paid by credit or debit card); the distance of the trip, the

trip number, the method of payment, the total number of passengers, as

well as such other information as may be required by the TLC.

(n) "Medallion taxicab" means a taxicab to which a medallion has been

affixed in accordance with applicable law and regulations.

(o) "HAIL vehicle" means a for-hire vehicle having a taximeter and a

TLC-sanctioned trip record system, licensed by the TLC to carry

passengers for hire and authorized to accept hails from prospective

passengers in the streets of the city, provided that such authorization

shall prohibit the pick-up of passengers by street hail at airports and

by street hail or pre-arranged call in Manhattan south of east

ninety-sixth street and south of west one hundred tenth street, or in

such area as the TLC shall by rule prohibit pursuant to the chapter of

the laws of two thousand twelve which added this subdivision.

(p) "For-hire vehicle" means a motor vehicle carrying passengers for

hire in the city, with a seating capacity of twenty passengers or less,

not including the driver, other than a taxicab, coach, commuter van or

an authorized bus operating pursuant to applicable provisions of law.

For the purpose of this subdivision, "seating capacity" shall include

any plain view location which is capable of accommodating a normal

adult, is part of an overall seat configuration and design, and is

likely to be used as a seating position while the vehicle is in motion.

(q) "HAIL vehicle owner" means a person licensed by the TLC to own and

operate, or operate, a HAIL vehicle for which the TLC has issued a HAIL

license.

(r) "HAIL license" means a license issued by the TLC to a person who

is the owner or licensed operator of a for-hire vehicle that authorizes

that vehicle to pick up passengers by street hail in the city, provided

that such authorization shall prohibit the pick-up of passengers by

street hail at airports and by street hail or pre-arranged call in

Manhattan south of east ninety-sixth street and south of west one

hundred tenth street, or in such area as the TLC shall by rule prohibit

pursuant to the chapter of the laws of two thousand twelve which added

this subdivision.

(s) "HAIL vehicle trip" means a HAIL vehicle trip provided to one or

more passengers regardless of the number of stops, that originated by

street hail, and for which the taximeter is required to be in the

recording or hired position designating a street hail trip subject to

the tax imposed by this article.

(t) "HAIL base" means a person who or which is a for-hire vehicle base

station established pursuant to section 19-511 of the administrative

code of the city of New York and permitted by the TLC to be affiliated

with holders of HAIL licenses.

(u) "Dispatch trip" means a trip in a HAIL vehicle that originated by

a customer calling a HAIL base to request service and the HAIL base

dispatching the call to the driver of the HAIL vehicle, and for which

the taximeter is required to be in the recording or hired position

designating such a trip.

(v) "Technology service provider" or "TSP" means a person that acts by

employment, contract or otherwise on behalf of one or more taxicab

owners or HAIL vehicle owners to collect the trip record for a taxicab

trip or HAIL vehicle trip.

(w) "Cash trip" means any trip for which the TSP collects the trip

record but does not collect the fare.