State SealARIZONA HOUSE OF REPRESENTATIVES

 

SB 1214: rental car surcharge; exception

PRIME SPONSOR: Senator Livingston, LD 22

BILL STATUS: House Engrossed

                               

 

Overview

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal NoteExempts rental motor vehicles owned by a governmental entity from the rental car surcharge. 

History

Pursuant to A.R.S. § 28-5810 a person engaged in the business of renting motor vehicles (Business) must collect a 5% surcharge on each rental contract that is for a period of 180 days or less.  The surcharge collected must be used for reimbursement of the Vehicle License Tax (VLT) imposed on the rental vehicles.  A Business who collects a surcharge must file a report with the Director of the Arizona Department of Transportation which includes the total amount of VLT's and vehicle rental revenues for the previous year.  The report must also include the difference in which the surcharge exceeds the VLT. 

Arizona Constitution, Article 9, § 2 exempts all federal, state, county and municipal property from taxation.

Provisions

1.       Exempts a motor vehicle that is owned by a governmental entity and used as a rental vehicle from paying the rental car surcharge.  (Sec. 1)

2.       Contains a technical change. (Sec. 1)

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6.       Fifty-fourth Legislature                       SB 1214

7.       First Regular Session                            Version 3: House Engrossed

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