Commercial Motor Vehicle Tax (CMVT) is a yearly New York City tax on commercial vehicles, paid by the vehicle's owner. It covers "commercial motor vehicles regularly used in the city to transport passengers" — which, NYC Finance says, includes "any vehicle licensed as a taxicab or a livery that carries passengers for a fee" (NYC Finance). The rate for medallion taxicabs and for other passenger vehicles is $400 a year (taxi rate cut from $1,000, effective June 1, 2019).
One sentence: CMVT is the city's $400-a-year tax on cars that carry paying passengers; TLC denies a taxi license or renewal while it is unpaid (§58-08(i)) and fines and suspends an FHV owner who does not pay (§59A-14(c)).
Where you will see it
Rule citations
- The tax itself: NYC Administrative Code Title 11, Chapter 8 (listed as the legal authority on the Finance page).
- FHV owners: TLC rule §59A-14(c) — the owner must pay CMVT, including any amount Finance reports as unpaid. Fine: $400 and suspension until compliance.
- Medallion owners: TLC rule §58-08(i) — TLC will deny a license or renewal if CMVT is unpaid, and payment is a condition of keeping the license.
Part-year vehicles
The tax year runs June 1 to May 31. NYC Finance says a vehicle that becomes subject to the tax on or after December 1 (and before March 1) pays half the yearly amount, and one that becomes subject on or after March 1 pays one-fourth. That proration does not apply to medallion taxicabs, which owe the full $400 whenever they are registered.
Example
You own a TLC-licensed Toyota Camry registered in New Jersey with livery plates. You renew its 2-year FHV license. TLC's renewal cost list shows a $550 renewal fee (non-WAV), a $75 inspection fee and an $800 CMVT line. The $800 equals two years at Finance's $400 rate — that arithmetic is ours; TLC simply lists $800. The same car registered in New York with TC plates would pay CMVT through the DMV instead.
Related terms
- FHV and medallion — the licenses CMVT attaches to.
- Lease-to-own (conditional purchase) — a buyer under one can count as the "owner" for CMVT.
- DMV plate letter and TC plates.
- Full guide with due dates, the Finance page's contradictions and how to pay: CMVT for TLC vehicles. Every TLC-related fee in one table: TLC fees list.
Frequently asked questions
What is CMVT in plain words?
A New York City tax that the owner of a commercial vehicle pays every year. Vehicles 'regularly used in the city to transport passengers' are covered, which includes taxis and liveries that carry passengers for a fee. The NYC Department of Finance lists $400 a year for medallion taxicabs and for other passenger vehicles.
Does a TLC driver who rents a car pay CMVT?
Usually not directly. NYC Finance says the owner pays, and 'owner' includes someone with exclusive use of the car for 30 days or more under a lease. If you lease a car long-term, read your lease to see who pays.
What happens if CMVT is not paid?
For taxis, TLC denies the license or renewal. For FHVs, rule 59A-14(c) carries a $400 fine and suspension until the tax is paid. For taxis, rule 58-08(i) makes payment a condition of the license and its renewal.
Sources
Last reviewed against the official sources on .
- NYC Department of Finance: Commercial Motor Vehicle Tax (CMVT) nyc.gov
- TLC Rules Chapter 59, §59A-14(c) (updated Feb 27, 2026) nyc.gov
- TLC Rules Chapter 58, §58-08(i), §58-21(c)(4)(iv) (updated Feb 27, 2026) nyc.gov
- TLC: Get a For-Hire Vehicle License (costs) nyc.gov
Spotted something out of date? Tell us and we'll check it against the official source.
TLC Help is not a law firm and is not affiliated with the NYC Taxi & Limousine Commission or OATH. Explanations on this site are general information, not legal advice. Legal representation is provided by independent attorneys and OATH-registered representatives in our network.