3-46-035  Collection and remittance responsibilities of transportation network providers.
   A.   It shall be the duty of each transportation network provider to collect the tax imposed by this chapter from the transportation network vehicle owner and to remit the tax to the department in accordance with Section 3-46-040 of this chapter. In the event that a transportation network provider fails to collect or remit the tax required to be collected by this section, the transportation network provider shall be liable to the city for the amount of such tax, plus any attendant penalties and interest.
   B.   If a transportation network provider fails to collect the tax imposed by this chapter from a transportation network vehicle owner, then the transportation network vehicle owner shall file a return and pay the tax directly to the department on or before the date required by subsection 3-46-040.
(Added Coun. J. 5-28-14, p. 82771, § 3)