Subtitle 24Passenger-for-Hire Services § 24-1. Definitions. § 24-2. Tax imposed. § 24-3. Amount of tax. § 24-4. Exceptions. § 24-5. Remittance and reports. § 24-6. Interest and civil penalties. § 24-7. Records. § 24-8. Tax determination by Director. § 24-9. Sale or closing of business. § 24-10. Lien on property. § 24-11. Rules and regulations. 24-12. {Reserved} § 24-13. Penalties.