Definitions

N.Y. Tax Law § 1291, under State Assessment Fee On Transportation Network Company Prearranged Trips.

N.Y. Tax Law § 1291

§ 1291. Definitions. (a) "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. (b) "City" means a city of a million or more located in the metropolitan commuter transportation district established by section twelve hundred sixty-two of the public authorities law. (c) "Transportation network company" or "TNC" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law. (d) "TNC prearranged trip" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law. (e) "TNC driver" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law. (f) "TNC vehicle" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law. (g) "Gross trip fare" means the sum of the base fare charge, distance charge and time charge for a complete TNC prearranged trip at the applicable rate charged by the TNC at the time such trip is arranged.