Perhaps, but I'm not sure how practical it is. The high charges will reduce the number of people choosing Uber over their competitors, so they'd be giving up a competitive advantage and the higher margins that might offset it. On the other hand, if the legislation never gets changed they get to keep the money, hence the cut-off period.
I've not idea what the financial reporting implications of this might be.
I've not idea what the financial reporting implications of this might be.