Each TNC must file returns and pay the assessment online on a calendar-quarterly basis. To file and pay online, each TNC will need to:
- Create a Business Online Services account with the Tax Department (or log in if they already have an account).
- Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
- Select Other taxes, then select Transportation network company assessment from the expanded menu.
For important payment information, see ACH debit block.
The TNC must provide the following on each return:
- a unique TNC license number;
- a total number of TNC prearranged trips;
- total gross fares for TNC prearranged trips;
- a total number of trips subject to the assessment;
- total gross trip fares on trips subject to the assessment; and
- amount of assessment due in the quarter for which the return is filed.
TNCs must file their returns and pay the balance due no later than 30 days after the close of the calendar-quarter.
Reporting periods and due dates
Filing due date
January 1–March 31
April 1–June 30
July 1–September 30
October 1–December 31
If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.