N.Y. Tax Law § 1299-a: Imposition of tax

§ 1299-A. Imposition of tax. (a) In addition to any other tax or

assessment imposed by this chapter or other law, there is hereby

imposed, beginning on January first, two thousand nineteen, a surcharge

on for-hire transportation trips of two dollars and seventy-five cents

for each such trip that originates and terminates in the congestion

zone, for each such trip that originates anywhere in the state and

terminates within the congestion zone, for each such trip that

originates in the congestion zone and terminates anywhere in this state,

and for each such trip that originates anywhere in the state, enters

into the congestion zone while in transit, and terminates anywhere in

the state. For purposes of this subsection, a for-hire transportation

trip shall be deemed to originate in the congestion zone when any

requesting passenger is picked up there (or if the billing for the ride,

or any portion thereof, is commenced there), and is deemed to terminate

in the congestion zone when any requesting passenger is dropped off

there. Provided however, if the for-hire transportation trip is provided

by a for-hire vehicle that is also subject to article twenty-nine-A of

this chapter, excluding a HAIL vehicle as defined by such article, the

rate of surcharge under this subsection shall be two dollars and fifty

cents for each trip.

(b) In addition to any other tax or assessment imposed by this chapter

or other law, beginning on January first, two thousand nineteen, there

is hereby imposed on transportation provided by pool vehicles a

surcharge of seventy-five cents for each person that both enters and

exits the pool vehicle in the state, and who is picked up in, dropped

off in, or travels through the congestion zone.

(c) Notwithstanding the foregoing, the surcharge imposed by this

article shall not apply to transportation services that are administered

by or on behalf of the metropolitan transportation authority, including

paratransit services.

(d) Receipts subject to tax under paragraph ten of subdivision (c) of

section eleven hundred five of this chapter, as well as the gross trip

fare of every TNC prearranged trip as those terms are defined by section

twelve hundred ninety-one of this chapter, shall be deemed to exclude

any surcharge imposed by this article.