§2204. Local and state fees

            A. A local governmental subdivision that enacted a transportation network company ordinance prior to March 1, 2019, that included a per-trip fee and has a company operating within the corporate limits of the local governmental subdivision as of March 1, 2019, is authorized to impose a fee up to or equal to the per-trip fee imposed by the local governmental subdivision's transportation network company ordinance as of March 1, 2019, on each intrastate prearranged ride originating within the corporate limits of the local governmental subdivision. Nothing in this Subsection shall be construed to allow a local governmental subdivision to impose any fees or requirements other than the per-trip fee specified in this Subsection.

            B. Any local governmental subdivision not included in Subsection A of this Section may impose a fee of up to one percent of the gross trip fare for each intrastate prearranged ride. A local governmental subdivision that imposes a per-trip fee pursuant to Subsection A of this Section shall not impose a fee pursuant to this Subsection. Nothing in this Subsection shall be construed to allow a local governmental subdivision to impose any fees or requirements other than the fee specified in this Subsection.

            C. A local governmental subdivision authorized to impose a fee pursuant to Subsection B of this Section may impose the specified fee that complies with Subsection B of this Section by passing an ordinance. The ordinance shall impose the specified fee, that complies with Subsection B of this Section, on each company permitted by the department in accordance with R.S. 48:2193. A municipality's fee may apply only to intrastate prearranged rides originating within the incorporated limits of the municipality. A parish's fee may apply only to intrastate prearranged rides originating within the unincorporated portions of the parish.

            D. A local governmental subdivision shall provide, at least thirty days prior, written notice to each company permitted by the department, in accordance with R.S. 48:2193, of an initial hearing, reading, or consideration of an ordinance imposing a fee pursuant to this Section. A local governmental subdivision shall also provide written notice within ten days of the passage of any ordinance imposing a fee pursuant to this Section. A fee imposed pursuant to this Section shall not go into effect until the first day of the month that is at least thirty days after passage of the ordinance imposing the fee.

            E. If a local governmental subdivision passes an ordinance imposing a fee pursuant to this Section, a company shall collect the fee on behalf of drivers for each intrastate prearranged ride. Each company shall remit the total fee to the local governmental subdivision on a quarterly basis within thirty days after the end of the calendar quarter.

            F.(1) On a quarterly basis, each company shall remit to the Louisiana Department of Revenue an assessment fee equal to one percent of the gross trip fare for all prearranged rides that originate in this state in accordance with Act No. 286 of the 2019 Regular Session of the Legislature. The assessment fee shall be remitted on or before thirty days after the close of each calendar quarter and shall be submitted with a report, on forms prescribed by the secretary of the Department of Revenue, showing the gross trip fares that originated in the state during the reporting quarter.

            (2) Funds received by the Department of Revenue in the form of assessment fees authorized in this Subsection shall be deposited immediately upon receipt into the state treasury. After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, an amount equal to that deposited as required by this Subsection shall be credited to the Department of Transportation and Development and shall be used solely for the expenses of the operations of the Department of Transportation and Development in regulating transportation network companies, and only in the amounts appropriated by the legislature.

            G. The Department of Revenue shall have the sole audit authority with respect to fees remitted by a company to a local governmental subdivision and the Department of Revenue. A company shall keep accurate books and records reflecting its accounting and payment of fees, pursuant to this Section, in accordance with generally accepted accounting principles. For the assessment fee imposed pursuant to this Section and each local governmental subdivision that passes an ordinance imposing a fee pursuant to this Section, the Department of Revenue may, at its discretion, upon reasonable prior written request, and no more than annually, conduct an audit of a company's books and records related to its accounting and payment of fees to the local governmental subdivision and the Department of Revenue. Such an audit shall be limited to a single calendar quarter. If the local governmental subdivision has a reasonable basis to suspect a material underpayment by a company, the local governmental subdivision shall request that the Department of Revenue initiate an audit pursuant to this Subsection. To be material, the underpayment to the local governmental subdivision must be greater than ten percent of the amount required to be remitted. If an underpayment of over fifty dollars to any local governmental subdivision is identified in an audit conducted by the Department of Revenue, the company shall remit the underpaid fees to the local governmental subdivision within thirty days of the conclusion of the Department of Revenue audit. A local governmental subdivision shall not add additional audit authority by ordinance. Any record furnished or disclosed to the Department of Revenue may, as appropriate, exclude information that would identify specific drivers or riders.

            H. The governing body of a local governmental subdivision may request to review the results of an audit conducted pursuant to Subsection G of this Section with respect to fees remitted by a company to the local governmental subdivision.

            Acts 2019, No. 286, §2, eff. July 1, 2019.