New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Chapter I - REGULATIONS OF THE COMMISSIONER
Subchapter B - Registration, Certificate of Title, and Number Plates
Part 15 - New York City Commercial Motor Vehicle Use Tax
Section 15.3 - Tax to be collected; applicable vehicles and transactions

Universal Citation: 15 NY Comp Codes Rules and Regs § 15.3

Current through Register Vol. 45, No. 52, December 27, 2023

(a) The tax (hereinafter called "NYC tax") shall be collected as provided for in this agreement. The tax shall be $400 per year for motor vehicles used for the transportation of passengers other than medallion taxicabs and $40 per year for commercial motor vehicles with a maximum gross weight of 10,000 pounds or less.

(b) The vehicles to which such tax applies are as follows:

(1) Vehicles in this paragraph shall be assessed a tax of $40. Vehicles registered to residents of New York City counties in category agricultural (AGR), commercial household carrier (CHC), commercial (COM), commercial sports plate (CSP), ham operator commercial (HAC), organizational plate-commercial (ORC), regional plate commercial (RGC), special purpose commercial (SPC), tow truck (TOW), tractor household carrier (THC) and tractor (TRC) with a maximum gross weight of 10,000 pounds or less. Upon mutual agreement of the parties, when a new class of commercial vehicle is established, such vehicle shall be subject to the tax described herein.

(2) Vehicles in this paragraph shall be assessed a tax of $400. Vehicles registered to residents of New York City counties in category omnibus regular (OMR), omnibus special (OMS), and omnibus vanity (OMV) (These include rental vehicles), omnibus livery (OML) and omnibus taxi (OMT), excluding madallion cabs (which are used exclusively in New York City). All vehicles issued TC plates by DMV shall be subject to the $400 tax, no matter the residence of the vehicle owner.

(c) The department of finance shall collect all NYC tax payments from vehicles currently enrolled in such department's pay-by-tape program, for those vehicles weighing more than 10,000 pounds. Vehicles in the pay-by-tape program registered to an address in a NYC county weighing 10,000 pounds or less will be required to pay their NYC tax payments to the Department of Motor Vehicles upon renewal of such vehicle's registration.

(d) This collection agreement applies only to the NYC tax due with original vehicle registration and registration renewal. It shall not apply to the reregistration of motor vehicles.

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