(a) (1) In this section the following words have the meanings indicated.
(2) “Shared passenger trip” means a prearranged ride for which the passenger agrees, at the time the passenger requests the ride through a transportation network company’s digital network application, to be transported with another passenger who has separately requested a prearranged ride regardless of whether another passenger is transported.
(3) “Transportation network company impact fee” means the fee imposed by the State under this section on each transportation network service that includes a passenger trip during transportation network coverage period three as described in § 10–101(n)(1)(iii) of this title.
(b) (1) There is a transportation network company impact fee on passenger trips that originate in the State.
(2) A transportation network company shall collect the transportation network company impact fee.
(3) (i) Subject to paragraph (4) of this subsection and except as provided in subparagraphs (ii) and (iii) of this paragraph, the transportation network company impact fee is 75 cents for each passenger trip.
(ii) Subject to paragraph (4) of this subsection, the transportation network company impact fee for a passenger trip provided using a fuel cell electric vehicle or a plug–in electric drive vehicle, as those terms are defined in Title 11, Subtitle 1 of the Transportation Article, is 50 cents for each passenger trip.
(iii) Subject to paragraph (4) of this subsection, the transportation network company impact fee is 50 cents for each shared passenger trip.
(4) (i) 1. In this subparagraph, “Consumer Price Index for All Urban Consumers” means the index published monthly by the Bureau of Labor Statistics of the U.S. Department of Labor that is the U.S. city average of all items in a basket of consumer goods and services.
2. The percentage growth in the Consumer Price Index for All Urban Consumers shall be determined by comparing the average of the index for the 12 months ending on the preceding April 30 to the average of the index for the prior 12 months.
(ii) The transportation network company impact fee shall be increased on July 1, 2028, and on July 1 each subsequent year in accordance with this paragraph.
(iii) On or before June 1 each year, the Comptroller shall determine and announce:
1. the growth in the Consumer Price Index for All Urban Consumers as determined by the Comptroller under subparagraph (i) of this paragraph; and
2. the transportation network company impact fee effective for the fiscal year beginning on the following July 1 as determined by the Comptroller under subparagraph (iv) of this paragraph.
(iv) Subject to subparagraph (v) of this paragraph, on July 1 each year, the transportation network company impact fee shall be increased by the amount, rounded to the nearest one–tenth of a cent, that equals the product of multiplying:
1. the transportation network company impact fee in effect on the date of the Comptroller’s announcement under subparagraph (iii) of this paragraph; and
2. the percentage growth in the Consumer Price Index for All Urban Consumers.
(v) 1. If there is a decline or no growth in the Consumer Price Index for All Urban Consumers, the transportation network company impact fee shall remain unchanged.
2. Any increase in the transportation network company impact fee under subparagraph (iv) of this paragraph may not be greater than 8% of the transportation network company impact fee effective in the previous year.
(c) (1) A transportation network company shall either:
(i) collect the transportation network company impact fee from a passenger on behalf of a transportation network operator; or
(ii) pay the transportation network company impact fee on behalf of a passenger.
(2) If a transportation network company collects the transportation network company impact fee from the passenger:
(i) the transportation network company impact fee shall be charged in addition to any other tax or fee; and
(ii) the transportation network company shall show the impact fee as a separate line item on the passenger’s receipt, invoice, or other bill of sale, distinct from the transaction price and any other tax or fee imposed.
(3) The receipt, invoice, or other bill of sale shall list the impact fee as “Transportation Network Company Impact Fee”.
(4) A transportation network company that pays the transportation network company impact fee on behalf of a passenger shall remit the fee to the Comptroller as if the fee had been collected from the passenger on the date of the passenger trip.
(d) (1) A transportation network company shall:
(i) report the transportation network company impact fee on a form prescribed by the Comptroller; and
(ii) remit the transportation network company impact fee to the Comptroller not later than 30 days after the end of a calendar quarter, or as otherwise specified by the Comptroller in regulations.
(2) For the expense of reporting and remitting the transportation network company impact fee the transportation network company may retain the lesser of 0.9% of the amount the transportation network company remits under paragraph (1)(ii) of this subsection or $250.
(e) Except as otherwise provided in this section, the audit, assessment, liability for payment, refund, penalty, interest, enforcement, collection remedies, appeal, and administrative provisions that are applicable to an assessment imposed under § 10–406 of this subtitle apply to the transportation network company impact fee.
(f) (1) From the transportation network company impact fee revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the transportation network company impact fee to a refund account.
(2) After making the distribution required under paragraph (1) of this subsection, the Comptroller shall distribute the amount necessary to administer the transportation network company impact fee to an administrative cost account.
(3) After making the distributions required under paragraphs (1) and (2) of this subsection, the Comptroller shall deposit the balance of the revenue from the transportation network company impact fee in the Transportation Network Company Impact Fee Account in the Transportation Trust Fund.
(g) The Comptroller may adopt regulations or other requirements or procedures to carry out this section, including requirements and procedures regarding the administration, collection, and enforcement of the transportation network company impact fee.
(h) This section may not be construed to have any effect on an assessment imposed under § 10–406 of this subtitle.