Amending MCC & 11.300, 11.301 and 11.304 Relating to Motor Vehicle Rental Tax

  • 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
Citation: Ordinance #1132

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  • Multnomah County, Oregon, US
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