HomeMy WebLinkAboutORD 5998 AMEND ARC CODE ESTABLISH EXCISE TAX RENTAL MTR VEHICLE
Augusta Richmond GA
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ORDINANCE NO. .:519 X'
AN ORDINANCE TO AMEND THE AUGUSTA-RICHMOND
COUNTY CODE TITLE 2, CHAPTER 2 TO ESTABLISH AN
EXCISE TAX ON RENTAL MOTOR VEHICLES; TO DEFINE
THE PURPOSE FOR SUCH TAX; TO PROVIDE AN
EFFECTIVE DATE; TO REPEAL CONFLICTING
ORDINANCES; AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE AUGUSTA-RICHMOND COUNTY COMMISSION,
that the Augusta-Richmond County Code is amended by adding to Title
2, Chapter 2, a new Article, to be designated as Article 6,
providing for an excise tax on rental motor vehicles, to read as
follows:
ARTICLE 6
~ 2-2-50. TAX IMPOSED.
In accordance with O.C.G.A. ~ 48-l3-90, et seq.,
there is hereby levied and imposed an excise tax at the
rate of three percent (3%) upon the rental charge
collected by a rental motor vehicle concern when such
charge constitutes a taxable event for purpose of sales
and use tax under Georgia law.
~ 2-2-51. RENTAL CHARGE, RENTAL MOTOR VEHICLE AND RENTAL
MOTOR VEHICLE CONCERN DEFINED.
(a) Rental Charge. 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
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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.
(b) Rental motor vehicle. 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.
(c) Rental motor vehicle concern. 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.
~ 2-2-52. COLLECTION FEE.
Rental motor vehicle concerns collecting the rental
car excise tax shall be allowed a percentage of the tax
due and accounted for in the amount of three percent (3%)
in the form of a deduction in submitting, reporting, and
paying the amount due, provided the amount due is not
delinquent at the time of payment. Upon the failure to
make a timely report and remittance by the 20th day of
the month next succeeding the month in which such sales
were made, such collection fee shall be forfeited.
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Rental motor vehicle concerns shall pay such tax with
such remittance form as prescribed by the Augusta-
Richmond County Commission.
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2-2-53.
VERIFICATION OF BOOKS AND RECORDS.
All books and records of each rental motor vehicle
concern shall be subj ect to inspection and audit by
Augusta-Richmond County to verify compliance with this
article.
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2-2-54.
EXCISE TAX IN ADDITION TO OTHER TAXES.
The excise tax provided for hereinabove shall be in
addition
to any license fee or occupational tax or
charge which may now or in the future be imposed upon
rental motor vehicle concerns within Augusta-Richmond
County.
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2-2-55.
PROCEEDS
TO
FUND
DOWNTOWN
PARKING
FACILITIES.
The rental car excise tax provided for herein shall
be used for retirement of debt in connection with the
construction of the Riverfront Center Parking Deck, the
Fort Discovery Parking Garage and the Greene Street
Parking Garage and for the maintenance and operation
expenses of said parking facilities, as provided in
O.C.G.A. ~ 48-13-93.
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2-2-56.
TERMINATION.
The tax imposed pursuant to this article shall
terminate not later than December 31, 2038, unless
earlier terminated by the Augusta-Richmond County
Commission.
Section 2.
This excise tax shall become effective on the
first day of the month following the month of its adoption by the
Augusta-Richmond County Commission.
Section 3.
All ordinances or parts of ordinances in
conflict herewith are hereby repealed.
Duly adopted by the Augusta-Richmond County Commission
this j}! day of Jo--.. h;
, 1998.
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First Reading: '! 'ecemb.e,r~...30/,.~199'71' 0
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This dOCUlll8nl approved as
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Second Reading: