New York Laws
Article 29-C - Congestion Surcharge
1299-B - Liability for Surcharge.

(b) Notwithstanding any law to the contrary: (1) The surcharge imposed
by this article must be passed along to passengers and separately stated
on any receipt that is provided to such passengers. The passing along of
such surcharge shall not be construed by any court or administrative
body as the imposition of the surcharge on the person or entity that
pays for the for-hire transportation trip. All regulatory agencies must
adjust any fares that are authorized by them to include the surcharge
imposed by this article, and must require that any meter or other
instrument used in any for-hire vehicle regulated by it to calculate
fares be adjusted to include the surcharge.
(2) Neither the failure of a regulatory agency to adjust fares nor the
failure to adjust a meter or other instrument used in a for-hire vehicle
to calculate fares shall relieve any person liable for the surcharge
imposed by this article from the obligation to pay such surcharge.