251-14 Application of surcharge tax.
§251-14 Application of surcharge tax. The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the surcharge tax imposed by this […]
251-15 Administration and enforcement; rules.
§251-15 Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of: (1) The examination of books and records and of lessors, tour vehicle operators, and other persons; (2) Procedure and powers upon failure or refusal by a person to make a return or proper return; and (3) The general […]
251-16 REPEALED.
§251-16 REPEALED. L 1995, c 92, §32.
251-1 Definitions.
§251-1 Definitions. As used in this chapter, unless the context otherwise requires: “Car-sharing organization” means a rental motor vehicle lessor that operates a membership program in which: (1) Self-service access to a fleet of vehicles is provided, with or without requiring a reservation, exclusively to members of the organization who have paid a membership fee; […]
251-2 Rental motor vehicle and tour vehicle surcharge tax.
§251-2 Rental motor vehicle and tour vehicle surcharge tax. (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of $5 a day, or any portion of a day that a rental motor vehicle is rented or leased. Beginning January 1, 2022, and each subsequent year on […]
251-2.5 Car-sharing vehicle surcharge tax.
§251-2.5 Car-sharing vehicle surcharge tax. (a) There is levied and shall be assessed and collected a car-sharing vehicle surcharge tax of 25 cents per half-hour, or any portion of a half-hour, that a rental motor vehicle is rented or leased by a car-sharing organization; provided that for each rental of six hours or more, the […]
251-3 Certificate of registration.
§251-3 Certificate of registration. (a) Each person as a condition precedent to engaging or continuing in the business of providing rental motor vehicles to the public, engaging or continuing in the tour vehicle operator business, or engaging or continuing in a car-sharing organization business shall register with the director. A person required to so register […]