In this subtitle, the following terms have the meanings indicated. “Director” means the Director of the Department of Finance or the Director’s designee. “Dockless vehicle for hire” has the meaning stated in City Code <cite data-path="|31|§38-1|(c)">Article 31, § 38-1(c) {“Definitions: Dockless vehicle for hire”}</cite>. “Provider” has the meaning stated in City Code <cite data-path="|31|§38-1|(h)">Article 31, § 38-1(h) {“Definitions: Provider”}</cite>. Ord. 19-251

An excise tax is levied and imposed upon every provider of dockless vehicles for hire. Ord. 19-251

The amount of the tax is 10 cents per dockless-vehicle-for-hire rental. Ord. 19-251

A provider shall remit the tax imposed by this subtitle to the Director on or before the 1st day of January and the 1^st day of July of each year. Each remittance must be accompanied by a report of all service transactions for the period reported. The report must be in the form and contain the information that the Director requires. Ord. 19-251

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director must adopt rules and regulations to carry out this subtitle. Ord. 19-251 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.