Requires each prearranged ride provided by a transportation network company driver to a transportation network company rider to be assessed a ten cent per trip surcharge to offset costs associated with: (1) Improving transportation options for individuals with disabilities; and

(2) Providing transportation to students experiencing homelessness.

Authorizes any municipality or county to operate a wheelchair-accessible transportation program.

Includes in the definition of "sale at retail" or "retail sale," for purposes of business and occupation taxes, the amount charged for or sale of labor and services, however labeled, received by a transportation network company driver for providing a prearranged ride to a transportation network company rider.