(A) From and after the effective date, the license fee levied pursuant to this chapter
be collected by a:
(1)
renting company from the renters of the
;
(2) U-Drive-It from the renters of the
;
(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 chapter
be paid to the
from which such rental originated on a monthly basis, no later than 20 days after the end of each calendar month in which the license fees are collected for the previous month.
(C) Commencing on the effective date, all
renting companies, U-Drive-It, peer-to-peer car sharing programs, and transportation network companies
maintain such records as are prescribed by the
to permit:
(1) A determination of the amount of license fees owed to the
;
(2) A determination that the exemptions pursuant to § 115.04 were properly allowed;
(3) To otherwise allow the
to levy, assess and collect the license fee owed pursuant to this chapter; and
(4) To otherwise effectuate the purposes of this chapter.
(Ord. O-15-94, passed 10-19-94; Am. Ord. O-02-23, passed 1-4-23) Penalty, see § 115.99