(b) Except to the extent that the transfer of a shared vehicle
described in subdivision (a) of this section, or section eleven hundred
ninety-two of this article, has already been or will be subject to the
tax imposed under such subdivision or section and except as otherwise
exempted under this article, there is hereby imposed on every shared
vehicle driver and there shall be paid a use tax for the use in the
state outside the metropolitan commuter transportation district as
established by section twelve hundred sixty-two of the public
authorities law of any shared vehicle by the shared vehicle driver. For
purposes of this subdivision, the tax shall be at the rate of three
percent of the gross receipts paid or contracted to be paid for such
shared vehicle.