Section 1283. Special provisions

Notwithstanding any provisions of this
  article to the contrary: (a) If a  taxicab  owner  subject  to  the  tax
  imposed  by  this article leases, rents or otherwise furnishes a taxicab
  to an unrelated person who uses the taxicab  to  provide  taxicab  rides
  originating  in  the city, then: (1) the owner is deemed to provide such
  taxicab rides during the day or other period that the  unrelated  person
  uses  the  taxicab  to  provide  such rides; (2) the tax imposed by this
  article shall be imposed on such owner; and (3) the owner must  pay  the
  tax  imposed  by this article on the number of rides subject to such tax
  provided by such unrelated person during the day or other period.
    (b) Notwithstanding any law to the contrary: (1) Although the  tax  is
  imposed  on  the  taxicab  owner,  the taxicab owner must pass along the
  economic incidence of the tax to the passenger by adjusting the fare for
  the ride, and the passing along of such economic incidence  may  not  be
  construed by any court or administrative body as imposing the tax on the
  person  or  entity  that pays the fare for a ride. A city that regulates
  taxicabs or taxicab fares must adjust the fares  authorized  to  include
  therein  the  tax  imposed  by this article, as the rate of such tax may
  from time to time change, and must timely require that any taximeter  in
  a  taxicab  used to provide rides in the city be adjusted to include the
  tax.
    (2) A taxicab owner in such city must timely adjust the  taximeter  in
  any  of  such  person's  taxicabs so that it reflects the tax imposed by
  this article as such rate may from time to time change.
    (3) Neither the failure of such city to adjust fares nor  the  failure
  of  a taxicab owner to adjust a taximeter will relieve any person liable
  for the tax imposed by this article from the obligation to pay such  tax
  timely, at the correct rate.
    (c)  For  purposes  of this section, "unrelated person" means a person
  other than a related person as defined for purposes of section  fourteen
  of this chapter.
    * NB Effective November 1, 2009