§ 6-02 Imposition of the Tax.
RCNY § 6-02
The law provides for a tax on certain motor vehicles payable for each tax year, as follows: (a) On commercial motor vehicles used principally within the city, that is, if most of their mileage during the year is within the city, regardless of whether the business of their owners or operators is principally within the city; or on commercial motor vehicles used principally in connection with business carried on within the city, regardless of the mileage within or without the city.
(1)For tax years ending on or before May 31, 1972, twenty dollars for each such vehicle having a maximum gross weight of five tons or less, and thirty dollars for each such vehicle having a maximum gross weight of more than five tons, provided, however, that for each such vehicle having a registration fee is prescribed in the Vehicle Traffic Law of the State of New York which is less than twenty dollars, the tax shall be an amount equal to such registration fee, and (2) For tax years beginning on and after June 1, 1972, forty dollars for each such vehicle having a maximum gross weight of five tons or less, and sixty dollars for each such vehicle having a maximum gross weight of more than five tons, provided, however, that for each such vehicle having a registration fee prescribed in the Vehicle and Traffic Law of the State of New York which is less than forty dollars, the tax shall be an amount equal to such registration fee.
(b)On motor vehicles for the transportation of passengers which are used regularly even though not principally in the city, one hundred dollars for each such vehicle. A motor vehicle for the transportation of passengers which does not do most of its traveling on the city streets but does travel on the city streets regularly is subject to the tax. A motor vehicle will be deemed to be used regularly in the city and subject to the tax where it is used in the city thirty or more different days during a tax year. In applying the tax on commercial motor vehicles with respect to tractors, trailers and semi-trailers, the tax is measured by the weight of the tractor plus the maximum gross weight of the trailer or semi-trailer with the greatest such maximum gross weight to be drawn by such tractor. No trailer or semi-trailer is subject to any separate or additional tax under the law. Where the first use of any motor vehicle subject to the tax occurs on or after December 1st and before March 1st in any tax year, the tax for that year shall be one-half of the annual tax hereinabove provided; and where the first use occurs on or after March 1st in any tax year, the tax for that year shall be one-fourth of the annual tax hereinabove provided. The above tax is in addition to any and all other taxes, including the Compensating Use Tax, imposed by the City. No tax is payable with respect to motor vehicles which do not travel upon the public highways or public streets of the city. Thus, the tax does not apply to vehicles which, during the entire tax year, are located outside the city, or are "dead storage," or are upon private property within or without the city which they never leave to travel upon the public highways or public streets of the city.
