§ 11-1401 Definitions.
AC § 11-1401
When used in this chapter the following terms shall mean or include: 1. "City." The city of New York.
2."Commissioner of finance." The commissioner of finance of the city of New York.
3."Comptroller." The comptroller of the city of New York.
4."Consideration." The total price paid or agreed to be paid for the transfer of a taxicab license or interest therein, whether paid or agreed to be paid in money, property, or any other thing of value (including the cancellation or discharge of an indebtedness or obligation), without any deduction whatsoever.
5."Person." An individual, partnership, 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.
6."Taxi and limousine commission." The New York city taxi and limousine commission.
7."Taxicab." Any motor vehicle carrying passengers for hire in the city, duly licensed as a taxicab by the taxi and limousine commission, and permitted to accept hails from passengers in the street.
8."Taxicab license." A license issued by the taxi and limousine commission under section 19-504 of title nineteen of this code to operate a taxicab.
9."Taxpayer." Any person subject to tax under this chapter.
10."Transfer." Any transfer of interest, whether or not such interest constitutes title, or possession, or both, exchange or barter, rental, lease, or license to use, conditional or otherwise, in any manner or by any means whatsoever for a consideration, or any agreement therefor.
11."Transferee." The person to whom a taxicab license or interest therein is transferred, in a transfer as defined in subdivision ten of this section.
12."Transferor." The person who transfers a taxicab license or interest herein, in a transfer as defined in subdivision ten of this section.
13."Tax appeals tribunal." The tax appeals tribunal established by section one hundred sixty-eight of the charter.
