Subtitle 24 – Passenger-for-Hire Services

In this subtitle, the following terms have the meanings indicated.

“Finance Director” or “Director” means the Director of Finance or a designee of the Director of Finance.

“Operator” means any person who owns, controls, operates, or manages a passenger-for-hire service.

between points within Baltimore City; or

from a point within Baltimore City to a point outside Baltimore City.

transportation services operated by or under contract with:

an ambulance that is classified as a Class C (funeral and ambulance) vehicle under <cite data-doc="Md. Code" data-path="gtr|13-914">State Transportation Article § 13-914, </cite>is owned or operated by a licensed ambulance service or by a volunteer fire company or rescue squad, and is being used to transport an individual who is sick, injured, wounded, or otherwise incapacitated; or

a funeral limousine, coach, service wagon, or similar vehicle that is classified as a Class C (funeral and ambulance) vehicle under <cite data-doc="Md. Code" data-path="gtr|13-914">State Transportation Article § 13-914, </cite>is owned or operated by a licensed funeral establishment, funeral director, or mortician, and is being used to transport individuals to, from, or during a funeral service.

For a transportation network service, the tax imposed by this subtitle must be collected and remitted to the State Comptroller in accordance with <cite data-doc="Md. Code" data-path="gpu|10-406">State Public Utilities Article § 10-406(g)</cite>.

interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

keep and maintain complete and accurate records of all passenger-for-hire services, as necessary or otherwise required by the Finance Director; and

make these records available, at all times during business hours, for inspection and audit by the Director of Finance or other authorized agent, employee, or representative of the City.

If any operator fails to make the report, remit the tax due, or keep records as required by this subtitle, the Finance Director may attempt to obtain other available information on which to base an estimate of the tax due.

As soon as the Director obtains this information, the Director may proceed to determine the tax due and assess that tax, plus interest and penalties, against the operator.

any tax payable under this subtitle becomes immediately due and payable; and

within 3 days of the sale or other cessation of business, that operator must submit the required report and remit the total amount of the tax due.

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance may adopt rules and regulations as necessary or appropriate to:

The rules and regulations adopted under this subtitle may include standards and procedures by which an operating group or association, as described in <cite data-doc="Code of Maryland Regulations" data-path="20.90.02.08">COMAR 20.90.02.08</cite> {“Operating Associations”}, may remit the taxes, submit the reports, and maintain the records otherwise required by this subtitle for and on behalf of taxicab service operators associated with that operating group or association.