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Sponsors
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History
- Referred to investigations and government operations
- Print number 5861b
- Amend and recommit to rules
- Recommitted to rules
- Ordered to third reading cal.952
- Print number 5861a
- Amend and recommit to rules
- Referred to rules
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to transportation service
In Assembly Committee · Ways And Means · Sponsor Adriano Espaillat
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to transportation service
Purpose or general idea of bill
To provide a technical correction to the tax law. Contrary to legislative intent, NYC Livery transportation services were included in a new transportation service tax provision created in the 09-10 budget. This legislation corrects that error by specifically excluding from the sales tax those community car services defined as "Livery" and "Base Station" by the New York City Taxi and Limousine commission (TLC). Additionally, this measure will exclude black car service from the transportation service tax.
Summary of specific provisions
Adds livery and black car service, as defined by section 6-01 of the rules and regulations of the New York city taxi and limousine commission, to those transportation services to be excluded under paragraph 34 of subdivision (b) of section 1101 of the tax law.
Justification
The NYC TLC defines Livery and Base station as community car services that serve as taxicabs for the outer boroughs and upper Manhattan. over the years, the NYC Livery industry has developed into an industry that serves communities not serviced by yellow cabs. For these under served communities, the lack of yellow cabs is a significant disadvantage that can prevent residents from attending simple day-to-day activities.
The similarities between Manhattan "Yellow" cabs and the NYC TLC-defined Livery cabs and Base stations are numerous: from the need for outside markings, the display of licenses, insurance and the Passenger Bill of Rights, to the structure of fares.
The state legislature never intended for NYC TLC defined Liveries and Base Stations to be included in the new sales tax. Because of this error, the community based car services in New York City were grouped with a far more expansive definition of livery as provided by state law. This legislation corrects the misapplication of the New York State definition of livery.
Black car service plays an integral role in a stressed transportation system. The imposition of the transportation service tax places an undue burden upon black car service and concurrently those who seek their services.
Prior legislative history
New bill.
Fiscal implications
This bill represents no financial impact on the state due to the fact that all revenue calculations had not included NYC Liveries. The reduction of revenues experienced by black car service's exemption from the transportation service tax is being determined.
Effective date
This act shall take effect immediately and shall apply to receipts received on or after June 1, 2009.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.