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03 LC 18 2048
House Bill 70
By: Representatives Buck of the 112th and Royal of the 140th
By: Representatives Buck of the 112th and Royal of the 140th
A BILL TO BE
ENTITLED
AN ACT
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."
"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.