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Taxes & SurchargeS

An open and transparent policy for taxes and surcharges

NYBCOIF 2.75 % SURCHARGE

On May 25, 1999, Governor Pataki enacted Chapter 49 of the Laws of 1999, establishing the New York Black Car Operator's Injury Compensation Fund, Inc. (the 'Fund'). This legislation mandates that, effective October 1, 1999, all black car and limousine dispatch bases providing services in New York State must levy, collect, and remit to the Fund a 2% surcharge on the gross invoices for services rendered. The surcharge proceeds are overseen by the Fund to ensure the settlement of workers' compensation claims filed by drivers injured while providing services in this sector. On November 1, 2020, the Fund surcharge was raised to 3.0%. As of July 01, 2023, the surcharge has been reduced to 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

Effective April 5, 2021, the Port Authority of New York and New Jersey imposes a $2.50 access fee on all for-hire vehicles (FHVs) for airport pickups and drop-offs at Newark Liberty, LaGuardia, and John F. Kennedy airports.

CATASTROPHIC EVENT SURCHARGE

Elite reserves the right to impose a catastrophe surcharge in case of extensive damages or closures to NYC metro region infrastructure due to natural or man-made disasters, including compensation for drivers during fuel shortages, hazardous roads, and heavy traffic. This surcharge is passed to franchisees for their extraordinary efforts in ensuring safe, uninterrupted service to clients.

NEW YORK CITY
CONGESTION SURCHARGE

As of January 1, 2019, all Black Car providers are required to charge and remit a $2.75 NYC Congestion Surcharge as outlined on https://www.tax.ny.gov/bus/cs/csidx.htm. This surcharge is applicable to all journeys that both meet the criteria as below and are booked through our platform.

  1. Begin and end in New York State, and that
  2. 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)

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