§ 48-13-140. Definitions
As used in this article, the term: “For-hire ground transport service provider” means a limousine carrier, ride share network service, taxi service, and transportation referral service as such terms are defined in Code Section 40-1-190. “For-hire ground transport trip” means any request for a journey by passenger vehicle as such term is defined in Code […]
§ 48-13-141. [Effective Until July 1, 2022] Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects
On and after April 1, 2020, an excise tax in the amount of 50¢ shall be levied upon any for-hire ground transport trip and 25¢ upon any shared for-hire ground transport trip. Such excise tax shall be collected and remitted by the for-hire ground transport service provider itself and not the vehicle driver. Such excise […]
§ 48-13-141. [Effective July 1, 2022] Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment
On and after April 1, 2020, an excise tax in the amount of 50¢ shall be levied upon any for-hire ground transport trip and 25¢ upon any shared for-hire ground transport trip. Such excise tax shall be collected and remitted by the for-hire ground transport service provider itself and not the vehicle driver. Such excise […]
§ 48-13-142. Penalty for Violations
Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-142 , enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.
§ 48-13-143. Quarterly Reporting Requirement
Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link “ATL” Authority, and the Department of Transportation. All such reports shall be treated as confidential and shall not be subject to […]
§ 48-13-144. Rules and Regulations
The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article. History. Code 1981, § 48-13-144 , enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.