Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 29-A. TAX ON MEDALLION TAXICAB RIDES IN THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT |
Section 1280. Definitions
Latest version.
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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 carrying passengers for hire in the city, duly licensed by the taxi and limousine commission of the city and permitted to accept hails from prospective passengers in the street. (e) "Taxicab ride" means a taxicab ride provided to one or more passengers to a given destination. (f) "Taxicab owner" means a person owning a taxicab and shall include a purchaser under a reserve title contract, conditional sales agreement or vendor's lien agreement. In addition, an owner shall be deemed to include any lessee, licensee or bailee having the exclusive use of a taxicab, under a lease or otherwise, for a period of thirty days or more. (g) "Passenger" means an individual seated in a taxicab for travel for hire to a given destination. (h) "Taximeter" shall include any device which, when affixed to a motor vehicle, is so constructed as to operate as a fare indicator and a time and distance register for the purpose of automatically determining the charge for which a passenger becomes liable. * NB Effective November 1, 2009