39:5H-4.1 Definitions relative to transportation-related surcharges.

1. a. As used in this section:

"Prearranged ride," "Rider," and "Transportation network company," shall have the same meanings as provided in section 2 of P.L.2017, c.26 (C.39:5H-2).

"Shared ride" means a prearranged ride in which:

(1) prior to commencement of the prearranged ride, the rider requested to share the prearranged ride with one or more riders; and

(2) the rider is charged a fare that is calculated, in part, based on the rider's request to share all or part of the prearranged ride with one or more riders, regardless of whether the rider actually shares all or part of the ride with one or more riders.

b. Commencing October 1, 2018, there is imposed on a transportation network company rider a surcharge of $0.50 upon every prearranged ride that originates and terminates within the State, except that only a $0.25 surcharge is imposed on the rider of a shared ride. The surcharge imposed under this section shall be collected by the transportation network company, and shall be separately stated on the electronic receipt provided to the rider pursuant to section 9 of P.L.2017, c.26 (C.39:5H-9).

c. Each transportation network company required to collect the surcharge imposed by this section shall be personally liable for the surcharge imposed, collected, or required to be collected under this section. Any such transportation network company shall have the same right with respect to collecting the surcharge from a rider as if the surcharge were a part of the sales price and payable at the same time.

d. In carrying out the provisions of this section, the Director of the Division of Taxation in the Department of the Treasury shall have all of the powers and authority granted in P.L.1966, c.30 (C.54:32B-1 et seq.). The surcharge shall be filed and paid by the transportation network company on a monthly basis in a manner prescribed by the director. The director shall promulgate such rules and regulations as the director determines are necessary to effectuate the provisions of this section.

e. The surcharge imposed by this section shall be governed by the provisions of the "State Uniform Tax Procedure Law," R.S.54:48-1 et seq.

L.2018, c.47, s.1.