§ 24-5. Remittance and reports.

(a) Taxicab, limousine, and sedan services.

(1) Remittance.

For a taxicab service, limousine service, or sedan service, the operator of that service must remit the tax imposed by this subtitle to the Finance Director on or before the 25^th day of the month following the month in which the service was provided.

(2) Reports.

(i) Each remittance must be accompanied by a report of all service transactions for the month.

(ii) The report must be in the form and contain the information that the Finance Director requires.

(b) Transportation network services.

For a transportation network service, the tax imposed by this subtitle must be collected and remitted to the State Comptroller in accordance with State Public Utilities Article § 10-406(g).