Amending MCC & 11.300, 11.301 and 11.304 Relating to Motor Vehicle Rental Tax
5 minutes Date Enacted: Jan 1, 1999
Summary
Amended the municipal code to exempt carsharing from a 17% tax on motor vehicle rentals. A definition was created to determine eligibility while requiring ―commercial establishments (rental car companies) to continue paying the tax. Citation: Ordinance #1132
Key Definitions
"CAR SHARING ORGANIZATION. A profit or non-profit organization with membership requirements that provides the use of motor vehicles exclusively to its members for a fee." p.1