§ 6-01 Definitions.
RCNY § 6-01
City. "City" shall mean the City of New York. Commercial motor vehicle. A "commercial motor vehicle" is: (1) Any truck, tractor, trailer or semi-trailer, and any other motor vehicle constructed or specially equipped for the transportation of goods, wares and merchandise which is commonly known as an auto truck or light delivery car; (2) Any traction engine, road roller, tractor crane, truck crane, power shovel, road building machine, snow plow, road sweeper, sand spreader, well driller, or well servicing rig; and (3) Any earth-moving equipment as defined in the Vehicle and Traffic Law; provided that such motor vehicles are used principally in the city or used principally in connection with a business carried on within the city. Although trailers and semi-trailers are defined as commercial motor vehicles under the law, they are only considered in computing the tax due on tractors, as more specifically set forth in 19 RCNY § 6-02. There is no separate or additional tax on trailers or semi-trailers as such. Commissioner of Finance. The "Commissioner of Finance" is the Commissioner of Finance of the City. Maximum gross weight. "Maximum gross weight" is the weight of the motor vehicle plus the weight of the maximum load to be carried, if any, by such vehicle. Motor vehicle. A "motor vehicle" is any vehicle operated upon a public highway or public street propelled by any power other than muscular power. Motor vehicle for transportation of passengers. A "motor vehicle for transportation of passengers" is: (1) Any motor vehicle licensed as a taxicab or as a coach, or any motor vehicle, not so licensed, which carries passengers for compensation, including limousine service, whether the compensation paid by or on behalf of the passenger is based on mileage, trip, time consumed or any other basis; and (2) Any omnibus, except one operated pursuant to a franchise when, under such franchise or under a contract (relating to transportation to or from airports in the city) with the Port of New York Authority, the holder of the franchise pays to the city or to the Port of New York Authority a percentage of its gross earnings or gross receipts or one used exclusively in interstate commerce; provided such motor vehicles are used regularly, even though not principally, in the city. The law excludes from the definition of a motor vehicle for transportation of passengers any motor vehicle used principally for the transportation of children to and from schools. It also excludes any motor vehicle used principally for the transportation of children to and from day camps operated by the non-profit organizations described in 19 RCNY § 6-03 or used exclusively for transportation of persons in connection with funerals. However, motor vehicles which are normally used for the transportation of persons in connection with funerals but which are also used for the transportation of persons for other purposes, are subject to the tax. Omnibus. An "omnibus" is any motor vehicle for transportation of passengers for hire having a seating capacity of more than seven persons. Owner. An "owner" is any person owning a commercial motor vehicle or a motor vehicle for the transportation of passengers and shall include a purchaser under a reserve title contract, conditional sales agreement or vendor's lien agreement. In addition, an owner shall be deemed to include any lessee, licensee or bailee having the exclusive use of a commercial motor vehicle or a vehicle for the transportation of passengers, under a lease or otherwise, for a period of thirty days or more, except where the lessor, licensor or bailor has filed a return as provided by the law as owner thereof and paid the tax. In the case of a commercial motor vehicle or vehicle for the transportation of passengers under the exclusive use of a lessee, licensee or bailee for a period of less than thirty days, the tax is payable by the owner of the vehicle and not the lessee, licensee or bailee. Person. "Person" shall mean an individual, partnership, corporation, joint stock company, society, association, receiver, lessee, trustee, estate, referee, assignee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals. Registered owner. The "registered owner" is the person who registers a motor vehicle as owner thereof pursuant to the registration requirements of the Vehicle and Traffic Law of the State of New York. Registration fee. The "registration fee" is the full annual fee or charge prescribed in the Vehicle and Traffic Law of the State of New York for the registration of a motor vehicle. Tax year. The "tax year" begins June first of any calendar year and extends through May thirty-first of the following calendar year. Use. "Use" is any use of a motor vehicle upon the public highways or streets of the city.
