Most distance functions, including taxicab distance, are defined on Cartesian plane, and recent studies on distance functions have been mainly focused on Cartesian plane. However, most streets in cities include not only straight lines but also curves. Therefore, there is a significant need for a distance function to be defined on a curvilinear coordinate system. In this paper, we define a new function named polar taxicab distance, using polar coordinates. We prove that this function satisfies the conditions of distance function. We also investigate the geometric properties and classifications of circles in the plane with polar taxicab distance.