Information on the taxicab and hail vehicle trip tax
The taxicab and hail vehicle trip tax in the Metropolitan Commuter Transportation District is a tax of $0.50 per taxicab and hail vehicle trip that:
- starts and ends in New York City (meaning New York (Manhattan), Kings (Brooklyn), Queens, Richmond (Staten Island), and Bronx counties); or
- starts in New York City and ends in any of the following counties: Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
Who must file
You must file and pay the tax as described in following situations.
Filings for trips on or after July 1, 2021:
Technology Service Providers (TSPs) will be responsible for withholding and remitting the New York City taxicab and hail vehicle trip tax and filing returns. Beginning with trips on or after July 1, 2021, medallion owners and agents do not need to file a return for any trips your Technology Service Provider (TSP) has taken over collection and filing responsibilities for.
TSPs will withhold the tax due to New York State before distributing funds to the owners or agents from the fares the TSPs collected. If the TSPs are unable to withhold the tax in full from a day's fares, they will withhold it from the next day's fares. They will continue with that process until the taxes due have been withheld in full from the fares collected. If after 12 months the TSPs are unable to withhold the taxes due, the owner or agent, if applicable, will be responsible for the outstanding taxes.
Filings for trips prior to July 1, 2021:
| If you are: | then you: |
|---|---|
| a medallion owner with an agent, | are responsible for ensuring your agent files and pays on your behalf. |
| a medallion owner without an agent, | must pay the tax and file one return that includes information for all the medallions you own. |
| an agent, | must pay the tax and file one return that includes information for all the medallions and medallion owners you represent. |
| a hail base, | must pay the tax and file one return that includes information for all the hail vehicles affiliated with the hail base. |
Medallion owners with agents: You and your agent are jointly liable for the filing of your taxicab trip tax return. We will start the civil enforcement process if your tax is not paid.
Information
Filing returns and paying the tax
How to file
You must file and pay your trip tax electronically through our website using your Online Services account.
- Log in to (or create) your Business Online Services account.
- Select the ≡ Services menu in the upper left corner of your Account Summary homepage.
- Select Taxicab web file from the expanded menu (if you don't see Taxicab web file, you may not be registered).
For important payment information, see ACH Debit Block information.
When to file
All tax is due within 20 days after the end of each quarter. You cannot request an extension of time to file a return.
| Quarter | Return due date |
|---|---|
| January 1 - March 31 | April 20 |
| April 1 - June 30 | July 20 |
| July 1 - September 30 | October 20 |
| October 1 - December 31 | January 20 |
When the due date falls on a Saturday, Sunday, or legal holiday, you must file the return on the next business day.
Definitions
Hail base is any base station duly licensed by the TLC that is affiliated with hail license holders. A hail base is also known as a street hail livery base.
Hail vehicle is any for hire vehicle with a street hail livery license issued by the TLC. A hail vehicle is also known as a Boro taxi, street hail livery, or green cab.
Taxicab is any motor vehicle carrying passengers for hire in New York City, duly licensed with a medallion by the Taxi Limousine Commission of New York City (TLC) and permitted to accept hails from prospective passengers in the street.
Technology Service Provider (TSP) is a person or entity that acts by employment, contract or otherwise for one or more taxicab owners or hail vehicle owners to collect the trip record for a taxicab trip or hail vehicle trip.
Resources
- Call 518-457-5735 for free interpretation services!
- TSB-M-13(8)M, (6)S Updated Information on the Tax on Hail Vehicle Trips in the Metropolitan Commuter Transportation District (en Español)
- TSB-M-12(3)M, (7)S Tax on Hail Vehicle Trips in the Metropolitan Commuter Transportation District Beginning June 1, 2012 (en Español)
- TSB-M-10(11)M, Amendments to the Tax on Medallion Taxicab Rides in the Metropolitan Commuter Transportation District
- TSB-M-09(9)M, Tax on Medallion Taxicab Rides in Metropolitan Commuter Transportation District