[CPLX]

It’s not a regressive tax, it’s a fee. Taxes and fees are related but distinct.

It’s possible for an overall fee based structure to be regressive, but it’s also possible for it to not be.

For example a fee for landing private jets at public airports is not regressive.

Given the contours of who does and doesn’t drive in Manhattan it’s almost certain that this one has a similar dynamic and is actually progressive.