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City. "City" shall mean the City of New York.
Commercial motor vehicle. A "commercial motor vehicle" is:
(1) Any truck, tractor, trailer or semi-trailer, and any other motor vehicle constructed or specially equipped for the transportation of goods, wares and merchandise which is commonly known as an auto truck or light delivery car;
(2) Any traction engine, road roller, tractor crane, truck crane, power shovel, road building machine, snow plow, road sweeper, sand spreader, well driller, or well servicing rig; and
(3) Any earth-moving equipment as defined in the Vehicle and Traffic Law; provided that such motor vehicles are used principally in the city or used principally in connection with a business carried on within the city. Although trailers and semi-trailers are defined as commercial motor vehicles under the law, they are only considered in computing the tax due on tractors, as more specifically set forth in 19 RCNY § 6-02. There is no separate or additional tax on trailers or semi-trailers as such.
Commissioner of Finance. The "Commissioner of Finance" is the Commissioner of Finance of the City.
Maximum gross weight. "Maximum gross weight" is the weight of the motor vehicle plus the weight of the maximum load to be carried, if any, by such vehicle.
Motor vehicle. A "motor vehicle" is any vehicle operated upon a public highway or public street propelled by any power other than muscular power.
Motor vehicle for transportation of passengers. A "motor vehicle for transportation of passengers" is:
(1) Any motor vehicle licensed as a taxicab or as a coach, or any motor vehicle, not so licensed, which carries passengers for compensation, including limousine service, whether the compensation paid by or on behalf of the passenger is based on mileage, trip, time consumed or any other basis; and
(2) Any omnibus, except one operated pursuant to a franchise when, under such franchise or under a contract (relating to transportation to or from airports in the city) with the Port of New York Authority, the holder of the franchise pays to the city or to the Port of New York Authority a percentage of its gross earnings or gross receipts or one used exclusively in interstate commerce; provided such motor vehicles are used regularly, even though not principally, in the city. The law excludes from the definition of a motor vehicle for transportation of passengers any motor vehicle used principally for the transportation of children to and from schools. It also excludes any motor vehicle used principally for the transportation of children to and from day camps operated by the non-profit organizations described in 19 RCNY § 6-03 or used exclusively for transportation of persons in connection with funerals. However, motor vehicles which are normally used for the transportation of persons in connection with funerals but which are also used for the transportation of persons for other purposes, are subject to the tax.
Omnibus. An "omnibus" is any motor vehicle for transportation of passengers for hire having a seating capacity of more than seven persons.
Owner. An "owner" is any person owning a commercial motor vehicle or a motor vehicle for the transportation of passengers 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 commercial motor vehicle or a vehicle for the transportation of passengers, under a lease or otherwise, for a period of thirty days or more, except where the lessor, licensor or bailor has filed a return as provided by the law as owner thereof and paid the tax. In the case of a commercial motor vehicle or vehicle for the transportation of passengers under the exclusive use of a lessee, licensee or bailee for a period of less than thirty days, the tax is payable by the owner of the vehicle and not the lessee, licensee or bailee.
Person. "Person" shall mean an individual, partnership, corporation, joint stock company, society, association, receiver, lessee, trustee, estate, referee, assignee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals.
Registered owner. The "registered owner" is the person who registers a motor vehicle as owner thereof pursuant to the registration requirements of the Vehicle and Traffic Law of the State of New York.
Registration fee. The "registration fee" is the full annual fee or charge prescribed in the Vehicle and Traffic Law of the State of New York for the registration of a motor vehicle.
Tax year. The "tax year" begins June first of any calendar year and extends through May thirty-first of the following calendar year.
Use. "Use" is any use of a motor vehicle upon the public highways or streets of the city.
The law provides for a tax on certain motor vehicles payable for each tax year, as follows:
(a) On commercial motor vehicles used principally within the city, that is, if most of their mileage during the year is within the city, regardless of whether the business of their owners or operators is principally within the city; or on commercial motor vehicles used principally in connection with business carried on within the city, regardless of the mileage within or without the city.
(1) For tax years ending on or before May 31, 1972, twenty dollars for each such vehicle having a maximum gross weight of five tons or less, and thirty dollars for each such vehicle having a maximum gross weight of more than five tons, provided, however, that for each such vehicle having a registration fee is prescribed in the Vehicle Traffic Law of the State of New York which is less than twenty dollars, the tax shall be an amount equal to such registration fee, and
(2) For tax years beginning on and after June 1, 1972, forty dollars for each such vehicle having a maximum gross weight of five tons or less, and sixty dollars for each such vehicle having a maximum gross weight of more than five tons, provided, however, that for each such vehicle having a registration fee prescribed in the Vehicle and Traffic Law of the State of New York which is less than forty dollars, the tax shall be an amount equal to such registration fee.
(b) On motor vehicles for the transportation of passengers which are used regularly even though not principally in the city, one hundred dollars for each such vehicle. A motor vehicle for the transportation of passengers which does not do most of its traveling on the city streets but does travel on the city streets regularly is subject to the tax. A motor vehicle will be deemed to be used regularly in the city and subject to the tax where it is used in the city thirty or more different days during a tax year. In applying the tax on commercial motor vehicles with respect to tractors, trailers and semi-trailers, the tax is measured by the weight of the tractor plus the maximum gross weight of the trailer or semi-trailer with the greatest such maximum gross weight to be drawn by such tractor. No trailer or semi-trailer is subject to any separate or additional tax under the law. Where the first use of any motor vehicle subject to the tax occurs on or after December 1st and before March 1st in any tax year, the tax for that year shall be one-half of the annual tax hereinabove provided; and where the first use occurs on or after March 1st in any tax year, the tax for that year shall be one-fourth of the annual tax hereinabove provided. The above tax is in addition to any and all other taxes, including the Compensating Use Tax, imposed by the City. No tax is payable with respect to motor vehicles which do not travel upon the public highways or public streets of the city. Thus, the tax does not apply to vehicles which, during the entire tax year, are located outside the city, or are "dead storage," or are upon private property within or without the city which they never leave to travel upon the public highways or public streets of the city.
The tax does not apply to motor vehicles owned and operated, or leased for their exclusive use by:
(a) The State of New York, or any public corporation (including a corporation created pursuant to agreement or compact with another state or the Dominion of Canada), improvement district or other political subdivision of the state;
(b) The United States of America;
(c) The United Nations or other world-wide international organizations of which the United States of America is a member;
(d) Any corporation, or association, or trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable or educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; provided, however, that nothing in this subdivision shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this subdivision;
(e) Any foreign nation or representative of a foreign nation with respect to motor vehicles for which they need not pay a registration fee under the provisions of the Vehicle and Traffic Law;
(f) Dealers in new and used motor vehicles where the use of the motor vehicle is confined solely to demonstrations to prospective customers or to delivery by or to the dealer and the vehicle bears dealer's license plates. Where a lease of a motor vehicle for the exclusive use by any of the exempt persons described in this section, commences after June 1st or terminates prior to May 31st of any tax year, the owner thereof, who is otherwise subject to the tax, shall be liable for the tax with respect to such motor vehicle for the period during which such motor vehicle is not leased for the exclusive use by exempt persons. The date of first use during a tax year of the motor vehicle by such owner shall determine the amount of tax due with respect to such vehicle. In no event, however, is an exempt person subject to the tax, and in no event shall one owner be liable for payment of more than one tax with respect to any one motor vehicle during any one tax year. Persons claiming exemption from the tax under the provisions of this section shall make an application to the Commissioner of Finance for an exemption from the tax. Such application must be made in the form of an affidavit setting forth
(1) the character of the organization,
(2) the purposes for which it was organized,
(3) its actual activities,
(4) the sources of its income from the disposition of such income,
(5) whether or not any of its income is credited to surplus or may enure to the benefit of any private shareholder or individual,
(6) generally all facts relating to its operations which may affect its right to exemption.
Such affidavit must be supplemented by a copy of its certificate of incorporation or corporate charter, if a corporation; or a copy of its constitution or articles of association and by-laws, if an incorporated association. In addition, there should be submitted a current financial statement for a recent period of at least one year, in such form as to indicate its assets and liabilities, and its receipts and disbursements, as well as a photostatic copy of the letter, if any, from the Treasury Department of the United States granting the applicant exemption from the Federal Income Tax under § 501(c)(3) of the United States Internal Revenue Code. The Commissioner of Finance may require such further information as he deems appropriate. However, persons to whom the Commissioner of Finance has issued a certificate of exemption under either the New York City Sales Tax Law or the Tax On Occupancy of Hotel Rooms Law need not apply for exemption under this law, but may furnish such certificate of exemption or a photostatic copy thereof as evidence of exemption under the provisions of this law.
For the purpose of the proper administration of the law and to prevent evasion of the tax, the law presumes that all commercial motor vehicles used in the city are used principally in the city or used principally in connection with a business carried on within the city and are subject to the tax until the contrary is established; and the law presumes that all motor vehicles used for the transportation of passengers in the city are used regularly, even though not principally in the city and are subject to the tax until the contrary is established. The burden of proving that a motor vehicle is not taxable under the law shall be on the owner of the motor vehicle.
Every owner of a commercial motor vehicle shall keep records of the acquisition and use in the City of each such commercial motor vehicle showing the date of acquisition, the number of miles traveled in the City, and the number of miles traveled by such article outside the City, the weight of the vehicle and the weight of the vehicle plus the weight of the maximum load to be carried, together with the full annual fee or charge paid under the Vehicle and Traffic Law of the State of New York for the registration of the vehicle. Every owner of a motor vehicle for transportation of passengers shall keep records of each such vehicle showing the date of acquisition and use in the City and the basis for the compensation charged to passengers for transporting such passengers. Where the owner operates the vehicle pursuant to a franchise under which he pays to the City a percentage of its gross earnings or gross receipts, or operates the vehicle for the transportation of children to and from schools or day camps, or operates the vehicle exclusively for the transportation of persons in connection with funerals, he shall maintain sufficient records to establish these facts. The foregoing records shall be open for inspection and examination at any time upon demand by the Commissioner of Finance or his duly authorized agent or employee and must be preserved for a period of three years, except that the Commissioner of Finance may consent to their destruction within that period or may require that they be kept longer.
In accordance with the powers granted to him by the law, the Commissioner of Finance has determined that the certificates of registration described in § 11-806(a) of the Administrative Code of the City of New York need not be filed. Further, in accordance with the powers granted to him by the law, the Commissioner of Finance has determined that information registration certificates described in § 11-806(b) of the Administrative Code of the City of New York need not be filed.
(a) On or before the twentieth day of June in each tax year, every owner of a motor vehicle subject to tax under the law shall file a return with the Commissioner of Finance. A supplemental return shall also be filed by every owner with respect to each motor vehicle subject to tax acquired after the commencement of any tax year and for which a return of supplemental return has not been filed. Such supplemental return shall be filed with the Commissioner of Finance within five days after the acquisition of the motor vehicle.
(b) Ordinarily information returns need not be filed. However, the Commissioner of Finance may permit or require returns, supplemental returns or information returns to be filed at times other than those specified in these regulations, where he deems it necessary in order to insure payment of the tax imposed by the law.
(c) The form of returns, supplemental returns or information returns shall be prescribed by the Commissioner of Finance and shall contain such information as he may deem necessary for the proper administration of the law. The Commissioner of Finance may require amended returns, amended supplemental returns or amended information returns to be filed within twenty days after notice and to contain the information specified in the notice.
(d) If a return, supplemental return or information return is not filed, or if a return of any kind when filed is incorrect or insufficient on its face, the Commissioner of Finance shall take the necessary steps to enforce the filing of such a return or of a corrected return.
(e) Electronic filing. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of returns and reports required by this section.
(a) At the time of filing a return or supplemental return the owner shall pay to the Commissioner of Finance the tax imposed by the law. Such tax shall be due and payable on the last day on which such return or supplemental return is required to be filed, regardless of whether such a return is filed or whether the return which is filed correctly indicates the amount of tax due. Where an owner of a motor vehicle subject to tax under the law replaces it with another motor vehicle during a tax year, he shall be entitled, upon approval by the Commissioner of Finance, to have any tax paid with respect to the replaced vehicle credited toward the tax payable with respect to the replacement vehicle for the balance of such tax year, and he shall pay no additional tax for such tax year with respect to it unless its nature or its maximum gross weight requires the payment of a higher amount of tax than that paid with respect to the replaced vehicle. A supplemental return, where required, shall be filed with respect to a replacement vehicle irrespective of whether additional tax is payable. Where the transferrer does not desire credit for tax paid with respect to any replacement vehicle, a transferee of a motor vehicle subject to tax under the law who acquires it during a tax year from an owner who has paid the tax shall not be required to pay the tax with respect to such motor vehicle for the balance of such tax year if, and only if, he obtains and submits to the Commissioner of Finance together with his return or supplemental return, a certificate or its equivalent (as prescribed by the Commissioner of Finance) signed by the prior owner to the effect that the prior owner has not had the tax paid credited toward any replacement vehicle and will not seek to obtain such a credit for any replacement vehicle acquired in the future. Nothing contained in this section shall be deemed to authorize a refund merely because a motor vehicle with respect to which the tax has been paid is sold or otherwise disposed of during the course of the tax year. Payment of the tax may be made in cash, or by check, money order or draft drawn to the order of the City Collector, to the borough office of the Bureau of City Collections, where the taxpayer has his principal place of business. Cash payments may be made only to cashiers designated for that purpose. Under no circumstances should cash be sent by mail. Postage stamps will not be accepted in payment of the tax. Where payment is made by uncertified check, the Commissioner of Finance may withhold issuance of the stamp or other indicia or payment prescribed until the check has been converted into collectible funds. The borough offices of the Bureau of City Collections are located as follows:
Manhattan (New York County) Room 100 Municipal Building Center and Chambers Streets New York, N.Y. 10007
Bronx – Tremont and Arthur Avenues Bronx, N.Y. 10457
Brooklyn (Kings County) – Room 1 Municipal Building 210 Joralemon Street Brooklyn, N.Y. 11201
Queens Borough Hall 120-55 Queens Blvd. Kew Gardens, N.Y. 11424
Richmond-Borough Hall, Room 200 350 St. Marks Place Staten Island, N.Y. 10301
Bronx – Tremont and Arthur Avenues Bronx, N.Y. 10457
Brooklyn (Kings County) – Room 1 Municipal Building 210 Joralemon Street Brooklyn, N.Y. 11201
Queens Borough Hall 120-55 Queens Blvd. Kew Gardens, N.Y. 11424
Richmond-Borough Hall, Room 200 350 St. Marks Place Staten Island, N.Y. 10301
(b) Electronic payment. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic payment of any tax required to be paid by this section.
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