(A) From and after the effective date, the license fee levied pursuant to this subchapter shall be collected by a:
(1) Motor vehicle renting company from the renters of the motor vehicle;
(2) U-Drive-It from the renters of the motor vehicle;
(3) Peer-to-peer car sharing program from the shared vehicle driver; and
(4) Transportation network company from the purchaser of the transportation network company services.
(B) Any license fee collected pursuant to this subchapter shall be paid to the county from which such rental originated on a monthly basis, no later than 20 days after the end of each calendar month the license fees collected for the previous month.
(C) Commencing on the effective date, all motor vehicle renting companies, U-Drive-IT, peer-to-peer car sharing programs, and transportation network companies shall maintain such records as are prescribed by the county to permit:
(1) A determination of the amount of license fees owed to the county;
(2) A determination that the exemptions pursuant to § 40.04 were properly allowed;
(3) To otherwise allow the county to levy, assess and collect the license fee owed pursuant to this subchapter; and
(4) To otherwise effectuate the purposes of this subchapter.
(Ord. 430.8, passed 12-27-94; Am. Ord. 2022-35, passed 1-10-23) Penalty, see § 40.99