Connecticut General Statutes 13b-121 – Fee for prearranged ride by transportation network company
(a) As used in this section, “transportation network company” and “prearranged ride” have the same meanings as provided in § 13b-116.
Terms Used In Connecticut General Statutes 13b-121
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
- month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
- succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
(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 § 12-15, and shall not be subject to disclosure under the Freedom of Information Act, as defined in § 1-200.
(d) Any fees due and unpaid under this section shall be subject to the penalties and interest established in § 12-547 and the amount of such fee, penalty or interest, due and unpaid, may be collected under the provisions of § 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.