Taxes & SurchargeS
An open and transparent policy for taxes and surcharges
NYBCOIF 2.75 % SURCHARGE
On May 25, 1999 Governor Pataki signed into law Chapter 49 of the Laws of 1999 establishing the New York Black Car Operator’s Injury Compensation Fund, Inc. (the “Fund’). This Law requires as of 10/01/99 all black car and limousine dispatch bases providing service in NYS to separately charge, collect and remit to the Fund a surcharge of 2% on the gross billings for services provided. Proceeds of the surcharge are administered by the Fund to secure the payment of workers compensation claims made by drivers who are injured while providing service in this industry. On 10/03/2020 the Fund surcharge was increased to 3%. Currently it stands at 2.75%
NEW YORK INTRASTATE SALES TAX
As of June 1, 2009 New York State Department of Taxation and Finance, under section TSB-M-09 (2) s, imposed state and local sales tax to “transportation services provided using limousines, black cars and certain other motor vehicles with a driver.” The sales tax applies only to trips that begin, remain, and end within New York State.
AIRPORT ACCESS FEES AT NYC AREA AIRPORTS: LGA, JFK, EWR
Starting April 5, 2021, the Port Authority of New York and New Jersey began charging all for hire vehicles (FHV’s) an access fee for pickups and drop-offs at Newark Liberty, LaGuardia and John F. Kennedy airports. All FHV’s – including app-based services - are charged $2.50 for each pickup and drop-off.
CATASTROPHIC EVENT SURCHARGE
Elite reserves the right to add a catastrophe surcharge in the event of either natural or man-made disasters from which the NYC metro region suffers extensive damages or closures to the infrastructure effecting transportation services . This may also include compensation to the drivers for long daily waits on gasoline lines in the event of a breakdown in the fuel distribution system ms, hazardous road conditions, and hours of widespread traffic congestion. The surcharge would be passed in entirety to the franchisee for the extraordinary efforts and risks required to provide safe continued service to the client.
NEW YORK CITY
CONGESTION SURCHARGE
As of January 1, 2019 the rules which all Black Car providers are required to enforce a $2.75 NYC Congestion
pricing surcharge as outlined on https://www.tax.ny.gov/bus/cs/csidx.htm. This surcharge is applicable to all rides that BOTH:
- Begin and end in New York State, and that
- Begin in, end in, or pass through the area of New York City in the borough of Manhattan, south of and excluding 96th Street (an area known as the Congestion Zone).
Contact Elite
Office Address
Long Island City, NY 11101
Mailing Address:
PO Box 1588
Long Island City, NY 11101
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