HB900 Summary

• Requires taxicab drivers and transportation network company drivers to conspicuously display a full-sized, unaltered copy of their general excise tax license within their vehicle, or their employer's license if employed.

• Establishes fines of $500 per day for first violation, $1,000 per day for second violation, and $5,000 per day for third and subsequent violations for failure to display the required tax license.

• Authorizes the Department of Taxation to issue citations for non-compliance and allows appeals to the director of taxation; fines must be paid within 30 days.

• Requires taxicab drivers and transportation network company drivers to report their tax identification number to the Department of Taxation, which shall compile and maintain a list updated semi-annually.

• Deposits fines collected under this section into the tax administration special fund.