Commercial Motor Vehicle Tax (CMVT)

IMPORTANT NOTE FOR MEDALLION TAXICABS
Due to recent legislative changes, the annual commercial motor vehicle tax for the owners of medallion taxicabs has been reduced from $1,000 to $400. The new tax period will be June 1 to May 31 and the full $400 payment will be due by June 20. There will no longer be semi-annual tax periods. For more information regarding these changes, contact the CMVT unit.

The commercial motor vehicle tax is for the following vehicles:

• Non-passenger commercial motor vehicles used mostly in the city (i.e., 50% or more of the vehicle's annual mileage during the year is within the city) or mainly in connection with a business located in the city; and
• Commercial motor vehicles regularly used in the city to transport passengers.

Non-passenger, commercial motor vehicles include the following:

• Trucks
• Tractor-trailers and semi-trailers
• Auto trucks
• Light delivery cars
• Traction engines
• Road rollers
• Tractor cranes
• Truck cranes
• Power shovels
• Road-building machines
• Snowplows
• Road sweepers
• Sand spreaders
• Well drillers and servicing rigs
• Any earth-moving equipment
• Pick-up and panel trucks
• Fork lifts (if operated on public streets)
• Camper trucks and station wagons (if they require commercial registrations).

Motor vehicles used to transport passengers include any vehicle licensed as a taxicab or a livery that carries passengers for a fee, and any omnibus having a seating capacity of more than seven people (except those that operate under a franchise or a contract with the Port Authority of New York and New Jersey and pay a percentage of gross earnings or receipts to the Port Authority or the City of New York).

The owner of the vehicle pays the commercial motor vehicle tax. The term "owner" includes a purchaser under a conditional sale agreement, reserve agreement, or vendor's lien agreement. It also includes any lessee, licensee, or bailee who has the exclusive use of the vehicle for a period of 30 or more days under a lease or otherwise. In the case of a vehicle that is leased for fewer than 30 days, the owner, not the lessee, must pay the tax.

Note: We provide the New York City Taxi and Limousine Commission with data on outstanding payments; the Taxi and Limousine Commission enforces collection of the CMVT for taxis.

We encourage you to pay your CMVT online for free through DOF’s Business Tax System e-Services. You may also pay by credit card (with a 2% convenience fee).

Frequently Asked Questions

• Why is Finance now collecting CMVT instead of the Taxi & Limousine Commission (TLC)?
  A law was passed by the City Council on June 13, 2012 transferring the collection of CMVT for medallion taxicabs only from the TLC back to Finance.
• When is the Commercial Motor Vehicle Tax on medallion taxicabs due?
  The due date is June 1st and December 1st each year.
• Will I receive my tax stamp (sticker) for my windshield?
  No. Medallion taxicab owners are no longer required to display tax stamps on their windshield and you will not receive one.
• Who will enforce the payment of CMVT if there is no tax stamp?
  TLC will enforce if you do not pay CMVT and Finance will provide them with data about who has paid.
• How can I prove that I have paid CMVT without a tax stamp?
  When you pay online, you will receive a receipt by email. When you pay by check, your cancelled check is proof of payment. Please keep copies of everything you send us. If you send your payment by mail, we encourage you to mail with return receipt so that you have a record of when you sent us your payment.
• Are there different ways to pay CMVT?
  Yes. We encourage you to pay electronically for CMVT. You can pay on our website with no fee through an ACH debit at nyc.gov/CityPay. Select “Pay Business Tax” to pay by e-check (free) or by credit card (with a 2% convenience fee). You will need the notice number from your bill (first 13 digits) plus the billing zip code. If you cannot pay electronically, you can mail your bill coupon with a check or money order to: NYC Department of Finance, CMVT
  PO Box 3644
  New York, NY 10008-3644. For private delivery carriers that require a physical address (Fedex, UPS, etc.), you can mail your bill coupon with a check or money order to: NYC Department of Finance
  7NYC Bill Processing Center
  711 Executive Drive, Suite H
  Valley Cottage, NY 10989.

Who is exempt from CMVT?

• Motor vehicles used exclusively to transport people in connection with funerals
• Motor vehicles used to transport children to or from school or to or from day camps operated by non-profit organizations
• Motor vehicles that are owned, operated, or leased for the exclusive use of the following:
  • A nonprofit organization that is organized and operated exclusively for religious, charitable, or educational purposes or for the prevention of cruelty to children or animals
  • Dealers in new or used motor vehicles who use of the vehicles only to demonstrate or deliver them to customers
  • A foreign nation or representative of a foreign nation who is exempt from paying a motor vehicle registration fee under New York state law
  • The state government of New York or any public benefit corporation, improvement district, or other political subdivision of the state
  • The United Nations or other worldwide international organization of which the US is a member, such as NATO or OAS
  • The federal government of the United States.

  Filing Information

  The New York City Department of Finance collects CMVT for the following vehicles:

  • Medallion taxicabs licensed by the Taxi and Limousine Commission
  • Non-passenger commercial motor vehicles weighing more than 10,000 pounds (and those weighing 10,000 pounds or less if registered outside of New York City)
  • All "TC" license plates (vehicles licensed by the New York City Taxi and Limousine Commission) registered within the state of New York
  • All non-passenger commercial motor vehicles weighing 10,000 pounds or less registered within New York City
  • All motor vehicles registered within New York City that are used to transport passengers

  Forms and Reports

  The Department of Finance mails the motor vehicle tax return by June 1 each year to owners of non-passenger commercial motor vehicles and owners of medallion taxicabs. If you do not receive this form, you are still responsible for obtaining a copy at the Department of Finance Manhattan Business Center, located at 66 John Street on the second floor. You can also call contact the CMVT unit.

  New Registrations and Transfers of License Plates

  Visit www.nyc.gov/eservices to pay and manage your CMVT account. You can also contact the CMVT unit or visit the Department of Finance’s Manhattan Business Center. Have a copy of your state registration receipt available and include your tax identification number (EIN or SSN).

  Filing Deadlines

  CMVT is an annual tax for the tax year that runs June 1 to May 31. You must file your return for the previous year by June 20, unless you acquire a vehicle subject to CMVT after the beginning of the tax year, in which case you must file a tax return within two days of acquiring the vehicle.

  If your vehicle is subject to the tax on or after March 1, you pay one-fourth of the yearly tax amount. If your vehicle is subject to the tax on or after December 1 and before March 1, you pay one-half the yearly tax amount. The proration of the tax does not apply to Medallion taxicabs. The full annual fee of $400 is due regardless of when the vehicle is registered.

  Tax Rates

  If your vehicle is subject to the tax on or after March 1, you pay one-fourth of the yearly tax amount. If your vehicle is subject to the tax on or after December 1 and before March 1, you pay one-half the yearly tax amount. The proration of the tax does not apply to medallion taxicabs. The full annual fee of $400 is due regardless of when the vehicle is registered.

  The commercial motor vehicle tax is a flat tax, based on the type and maximum gross weight of the vehicle, as shown below. (Maximum gross weight is the weight of the motor vehicle, plus the weight of the maximum load to be carried by the vehicle, if any.)

  Of 10,000 pounds or less and vehicles with NYS registration code 26

  10,001 to 12,500 pounds

  12,501 to 15,000 pounds

  15,001 pounds or more

  Legal Authority
  Local Law: Title 11, Chapter 8, Administrative Code
  Enabling Act: Chapter 1032 of the Laws of 1960