Beginning November 1, 2009, most medallion taxicab rides originating in New York City will be subject to a 50 cent tax per ride.
Which rides are subject to the new 50 cent tax?
- Every taxicab ride that starts in New York City and ends either in the city or in the county of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, or Westchester is subject to a 50 cent tax per ride.
- For some examples of which rides are subject to the tax, see TSB-M-09(9)M, Tax on Medallion Taxicab Rides in the Metropolitan Commuter Transportation District.
Who must pay the tax?
- Taxicab vehicle owners must pay the tax.
- A person who leases or licenses a taxicab for 30 days or more is considered a taxicab vehicle owner.
What other obligations do taxicab vehicle owners have?
- Taxicab vehicle owners must adjust each taximeter to increase the fare by 50 cents per taxable ride.
- The taxicab vehicle owner must file returns and pay the tax to the Tax Department for each ride subject to tax.
- Vehicle owners must pay the tax for each calendar quarter using Form MT-75-MN, MTA Quarterly Tax Return for Taxicab Rides.
- The return must include payment of 50 cents for each taxicab ride subject to the tax.
- Because the new law takes effect November 1, 2009, the first return will cover the period November 1 through December 31, 2009.
- This first return and payment are due by January 20, 2010.
How do I get forms?
- We’ll mail forms to most taxicab vehicle owners prior to January 1, 2010. Forms will also be available on our Web site.