The NYC non-medallion vehicle tax is a $400 annual flat charge under the city’s Commercial Motor Vehicle Tax (CMVT) owed by every for-hire passenger vehicle that operates in New York City without a yellow or green taxi medallion. The tax year runs from June 1 through May 31, and payment is due by June 20 each year.1NYC Department of Finance. Commercial Motor Vehicle Tax (CMVT) There is no mileage calculation, no revenue tier, and no vehicle-size adjustment for passenger cars. If you operate a non-medallion for-hire vehicle in the city, you owe $400.
Which Vehicles Owe It
The NYC Administrative Code defines a taxable “motor vehicle for transportation of passengers” as any vehicle that carries passengers for compensation, whether the fare is based on mileage, trip, time, or any other method.2NYC Administrative Code 0.0.1 documentation. NYC Administrative Code Chapter 8 – Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers – Section 11-801 That sweeps in liveries, black cars, luxury limousines, and app-based rideshare vehicles operating under TLC plates. It also covers omnibuses (vehicles with seating for more than seven passengers) used to carry passengers for hire, though those operating under a franchise or contract with the Port Authority and paying a percentage of gross earnings to the Port Authority or the City are excluded.3NYC311. Commercial Motor Vehicle Tax
The $400 rate is flat across the non-medallion passenger category. A sedan and a large SUV pay the same.
Who Is Exempt
A vehicle used exclusively for certain purposes owes nothing. The exempt categories are:1NYC Department of Finance. Commercial Motor Vehicle Tax (CMVT)
- Vehicles used solely to transport people in connection with funerals.
- Vehicles carrying children to or from school, or to or from day camps operated by nonprofit organizations.
- Vehicles owned, operated, or leased exclusively by religious, charitable, or educational nonprofits, or by organizations dedicated to preventing cruelty to children or animals.
- Vehicles owned by new or used car dealers and used only for demonstrations or customer deliveries.
- Vehicles belonging to the federal government, New York State, any political subdivision of the state, or any public benefit corporation.
- Vehicles owned by foreign nations, their representatives, the United Nations, or other international organizations of which the United States is a member.
“Exclusively” is the operative word. A vehicle that primarily serves a nonprofit but occasionally takes paid fares does not qualify. Keep documentation of exclusive use, because the Department of Finance can challenge an exemption on audit.
How to File and Pay
The Department of Finance mails a motor vehicle tax return to registered vehicle owners by June 1 each year.1NYC Department of Finance. Commercial Motor Vehicle Tax (CMVT) If your return does not arrive, you are still responsible for obtaining a copy. You can pick one up at the Department of Finance’s Manhattan Business Center, 66 John Street, second floor.
Several payment options are available:
- Business Tax e-Services portal — free for ACH debit.
- CityPay — free by e-check, or by credit card with a 2% convenience fee.
- Check or money order by mail, with your bill coupon, to NYC Department of Finance, CMVT, PO Box 3644, New York, NY 10008-3644.
- Private carrier (FedEx, UPS) to NYC Department of Finance, 7NYC Bill Processing Center, 711 Executive Drive, Suite H, Valley Cottage, NY 10989.
For online payments, you’ll need the first 13 digits of your notice number and the billing zip code.1NYC Department of Finance. Commercial Motor Vehicle Tax (CMVT)
If You Acquire a Vehicle Mid-Year
Vehicles acquired after June 1 get a prorated tax. Acquire a taxable vehicle on or after December 1 but before March 1 and you owe half the annual tax ($200). Acquire it on or after March 1 and you owe one-quarter ($100).3NYC311. Commercial Motor Vehicle Tax
The deadline is where new owners get caught. You must file a tax return within two days of acquiring the vehicle, not at the next June 20 deadline. Missing that two-day window can trigger penalties even when the prorated amount is small.
Penalties for Paying Late
Interest on any unpaid balance runs at 7.5% per year (or a rate set by the Commissioner of Finance), compounded daily from the date payment was due until you pay.4NYC Administrative Code 0.0.1 documentation. NYC Administrative Code Chapter 8 – Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers – Section 11-817 On top of interest, separate penalties apply depending on what you failed to do:
- Failure to file the return: 5% of the tax owed for each month (or partial month) the return is late, capped at 25%. If the return is more than 60 days late, the minimum penalty is the lesser of $100 or 100% of the tax due.
- Failure to pay the tax shown on a filed return: 0.5% of the unpaid tax per month, also capped at 25%.
These penalties stack, and they stack on top of interest. On a $400 bill ignored for a year, you can face $100 in filing penalties plus $100 in payment penalties plus daily-compounded interest. The Department of Finance can waive penalties for reasonable cause, but not receiving the return in the mail is not a strong argument, because the city’s position is that owners must obtain a copy regardless.4NYC Administrative Code 0.0.1 documentation. NYC Administrative Code Chapter 8 – Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers – Section 11-817
Why Staying Current Matters Beyond the Fine
For vehicles with TLC plates, CMVT payment ties into the compliance chain that keeps your vehicle authorized to operate. Some TLC plate categories receive their inspection scheduling after the owner completes the License and Renewal System process and pays the CMVT. Falling behind on the tax can delay a TLC renewal or inspection, which takes your vehicle off the road even when the dollar penalties on the tax itself look manageable. Pay the $400 on time and the rest of the compliance calendar stays on track.