§ 1192. Imposition of metropolitan commuter transportation district
tax. (a) In addition to the statewide tax imposed under section eleven
hundred ninety-one of this article and in addition to any tax imposed
under any other article of this chapter, there is hereby imposed on
every shared vehicle driver and there shall be paid a metropolitan
commuter transportation district tax of three percent of the gross
receipts paid by the shared vehicle driver for the use of a shared
vehicle when the transfer of possession of the shared vehicle to the
shared vehicle driver occurs in the metropolitan commuter transportation
district as established by section twelve hundred sixty-two of the
public authorities law.

(b) Except to the extent that the transfer of a shared vehicle
described in subdivision (a) of this section, or section eleven hundred
ninety-three 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 within 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.