New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter E - Congestion Surcharge
Part 700 - Congestion Surcharge
Section 700.4 - Records to be Kept

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 700.4

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Every person liable for the congestion surcharge shall keep and maintain the following for all transportation subject to the congestion surcharge for which they are responsible:

1. A record of the vehicle used for the trip, including any license, permit or other type of number assigned (or required to be affixed) to the vehicle by a regulatory agency or, if none exists, the vehicle's license plate number and jurisdiction;

2. A record of the date, time and geographic location where each trip made by the subject vehicle begins and ends;

3. For each pool trip, records that identify the trip as a pool trip, and the location, date and time where each individual or group that separately requests a pool trip enters and exits the pool vehicle;

4. A record of the date, time and geographic location where the for-hire vehicle used for a trip enters and/or leaves the congestion zone, if applicable;

5. A record of all amounts collected for each trip, including fares, taxes, and surcharges (including the congestion surcharge); and

6. Any other record or information required by the Commissioner.

(b) Records of time required to be kept by this section must be kept to the nearest minute, except that for transportation provided in for-hire vehicles that use equipment or technology capable of keeping more accurate time records, such records shall be kept as accurately as such equipment or technology will allow.

(c) All records and information required to be kept and maintained by this section must, on request, be made available and electronically transmitted in a format acceptable to the Commissioner.

(d) Compliance with this section may be achieved using any system or equipment that is required to be used in for-hire vehicles by a regulatory agency, so long as such system or equipment is capable of collecting, storing and electronically transmitting all the records and information required by this section.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.