(A) From and after the effective date, the license fee levied pursuant to this section 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 companies from the purchaser of the transportation network company services.
(B) Any license fee collected pursuant to this section 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 after which the license fees were collected.
(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 provided in § 112.04 were properly allowed;
(3) To otherwise allow the county to levy, assess, and collect the license fee owed pursuant to this section; and
(4) To otherwise effectuate the purposes of this section.
(Ord. 225.01, passed 9-27-94; Am. Ord. 226.10, passed 1-10-23) Penalty, see § 112.99