59-12-1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.
59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration,collection, and enforcement of tax -- Administrative fee -- Deposits.
(1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on allshort-term leases and rentals of motor vehicles not exceeding 30 days.
(b) The tax imposed in this section is in addition to all other state, county, or municipalfees and taxes imposed on rentals of motor vehicles.
(2) (a) Subject to Subsection (2)(b), a tax rate repeal or tax rate change for the taximposed under Subsection (1) shall take effect on the first day of a calendar quarter.
(b) (i) For a transaction subject to a tax under Subsection (1), a tax rate increase shalltake effect on the first day of the first billing period:
(A) that begins after the effective date of the tax rate increase; and
(B) if the billing period for the transaction begins before the effective date of a tax rateincrease imposed under Subsection (1).
(ii) For a transaction subject to a tax under Subsection (1), the repeal of a tax or a tax ratedecrease shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax or the tax rate decrease imposed under Subsection (1).
(3) A motor vehicle is exempt from the tax imposed under Subsection (1) if:
(a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
(b) the motor vehicle is rented as a personal household goods moving van; or
(c) the lease or rental of the motor vehicle is made for the purpose of temporarilyreplacing a person's motor vehicle that is being repaired pursuant to a repair agreement or aninsurance agreement.
(4) (a) (i) The tax authorized under this section shall be administered, collected, andenforced in accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under Part 1,Tax Collection; and
(B) Chapter 1, General Taxation Policies.
(ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject toSubsections 59-12-103(4) through (12) or Section 59-12-107.1 or 59-12-123.
(b) The commission may retain a maximum of 1-1/2% of the tax collected under thissection for the costs of rendering its services under this section.
(c) Except as provided under Subsection (4)(b), all revenue received by the commissionunder this section shall be deposited daily with the state treasurer and credited monthly to theTransportation Corridor Preservation Revolving Loan Fund under Section 72-2-117.
Amended by Chapter 203, 2009 General Session