1280 - Definitions.

NY Tax L § 1280 (2019) (N/A)
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(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.