Article 5J.

(Effective July 1, 2025) Transportation Commerce Tax.

§ 105-187.90.  (Effective July 1, 2025) Definitions.

The following definitions apply to this Article:

(1) Reserved for future codification purposes.

(2) Reserved for future codification purposes.

(3) Exclusive-ride service. - A for-hire ground transport service requested by a passenger who requests exclusive use of the vehicle.

(4) Reserved for future codification purposes.

(5) For-hire ground transport service. - Ground transportation in a passenger vehicle provided by a for-hire ground transport service provider for which a passenger is charged a fee.

(6) For-hire ground transport service provider. - A transportation network company as defined in G.S. 20-280.1 or a taxi service regulated under G.S. 160A-304.

(7) Reserved for future codification purposes.

(8) Reserved for future codification purposes.

(9) Shared for-hire ground transport service. - A for-hire ground transport service for which an individual has been matched with another individual by a for-hire ground transport service provider.

(10) Reserved for future codification purposes. (2023-134, s. 42.19(a).)