(b) In addition to any other tax or assessment imposed by this chapter
or other law, beginning on January first, two thousand nineteen, there
is hereby imposed on transportation provided by pool vehicles a
surcharge of seventy-five cents for each person that both enters and
exits the pool vehicle in the state, and who is picked up in, dropped
off in, or travels through the congestion zone.
(c) Notwithstanding the foregoing, the surcharge imposed by this
article shall not apply to transportation services that are administered
by or on behalf of the metropolitan transportation authority, including
paratransit services.
(d) Receipts subject to tax under paragraph ten of subdivision (c) of
section eleven hundred five of this chapter, as well as the gross trip
fare of every TNC prearranged trip as those terms are defined by section
twelve hundred ninety-one of this chapter, shall be deemed to exclude
any surcharge imposed by this article.