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| Georgia General Assembly |
HB48.html
House Bill
48
By: Representatives Buck of the 135th,
Royal of the 164th, Jamieson of the 22nd, Skipper of the
137th, Heard of the 89th and others
A BILL TO BE
ENTITLED
AN ACT
To amend Article 5 of Chapter 13 of Title 48 of the
Official Code of Georgia Annotated, relating to excise taxes on rental of motor
vehicles, so as to change certain definitions regarding such taxes; to provide
an effective date; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article 5 of Chapter 13 of Title 48 of the Official Code of
Georgia Annotated, relating to excise taxes on rental of motor vehicles, is
amended by striking Code Section 48-13-91, relating to definitions regarding
such taxes, and inserting in its place a new Code Section 48-13-91 to read as
follows:
“48-13-91.
As
used in this article, the term:
(1) 'Rental charge'
means the total value received by a rental motor vehicle concern for the rental
or lease for 31 or fewer consecutive days of a rental motor vehicle, including
the total cash and nonmonetary consideration for the rental or lease including,
but not limited to, charges based on time or mileage and charges for insurance
coverage or collision damage waiver but excluding all charges for motor fuel
taxes or sales taxes.
(2) 'Rental motor vehicle' means
a motor vehicle designed to carry ten or fewer passengers and used primarily for
the transportation of persons that is rented or leased without a driver
regardless of whether such vehicle is licensed in this
state.
(3) 'Rental motor vehicle concern' means a
person or legal entity which owns or leases five or more rental motor vehicles
and which regularly rents or leases such vehicles to the public for
value.”
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.