- (a) Commissioner means the Commissioner of the New York State Department of Taxation and Finance and/or his or her designee.
- (b) Congestion surcharge means the surcharge imposed by Tax Law article 29-C.
- (c) Congestion zone means the geographic area of the City of New York, in the borough of Manhattan, south of and excluding 96th Street.
- (d) Motor vehicle shall have the same meaning as the term is defined in Vehicle and Traffic Law section 125.
- (e) For-hire vehicle means a motor vehicle, other than an ambulance as defined by Vehicle and Traffic Law section 100-b and a bus as defined in paragraph 34 of subdivision (b) of Tax Law section 1101, carrying passengers for hire.
- (f) Pool trip means transportation between two points that is provided to a passenger (or to a group of passengers that enter and exit a vehicle together per a single request for transportation) in a vehicle that may also simultaneously transport others in trips that are requested and charged separately. To qualify as a pool trip, it is not necessary that the vehicle transport two or more passengers or groups in simultaneous trips. Rather, it must be possible during the course of a trip that the vehicle will pick up and/or drop off another passenger or group that separately requested transportation. Whether a trip is a pool trip for purposes of the congestion surcharge is determined on a per-ride basis.
- (g) Pool vehicle means a for-hire vehicle that is used to provide a pool trip.
- (h) Regulatory agency means any entity in the State that regulates the provision of transportation in for-hire vehicles, including the owners, agents and drivers thereof.
- (i) 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.
- (j) Person liable for the congestion surcharge means a person liable for the payment of the congestion surcharge pursuant to Tax Law section 1299-B.
As used in this Part, unless otherwise expressly stated, the following terms are defined as follows: