(a) As used in this section, “transportation network company” and “prearranged ride” have the same meanings as provided in section 13b-116.
(b) Each transportation network company shall pay a fee of thirty cents on each prearranged ride that originates in this state.
(c) On or before the last day of the month next succeeding each calendar quarter, each transportation network company shall: (1) File a return electronically for the preceding period with the Commissioner of Revenue Services on such forms as the commissioner may prescribe; and (2) make payment of the fees required under subsection (b) of this section by electronic funds transfer in the manner provided by chapter 228g. Any document received and maintained by the commissioner with respect to a transportation network company shall be return information, as defined in section 12-15, and shall not be subject to disclosure under the Freedom of Information Act, as defined in section 1-200.
(d) Any fees due and unpaid under this section shall be subject to the penalties and interest established in section 12-547 and the amount of such fee, penalty or interest, due and unpaid, may be collected under the provisions of section 12-35 as if they were taxes due to the state.
(e) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 12-555b shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the fee imposed under this section, except to the extent that any such provision is inconsistent with a provision of this section.
(f) Any fees received under this section shall be deposited into the General Fund. For revenue reporting purposes only, the Commissioner of Revenue Services shall include any such fees with the revenue reported under chapter 225.
(g) The Commissioner of Revenue Services, in consultation with the Commissioner of Transportation, may adopt regulations in accordance with the provisions of chapter 54, to carry out the provisions of this section.
(June Sp. Sess. P.A. 17-2, S. 654; P.A. 19-117, S. 360; P.A. 19-186, S. 8.)
History: June Sp. Sess. P.A. 17-2 effective January 1, 2018; P.A. 19-117 amended Subsec. (b) by increasing fee on each prearranged ride that originates in this state from 25 cents to 30 cents, effective July 1, 2019; P.A. 19-186 amended Subsec. (f) by replacing “chapter 222” with “chapter 225” re revenue reporting, effective July 8, 2019.