HomeMy WebLinkAboutORD 6033 CITY CODE RENTAL CAR
Augusta Richmond GA
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ORDINANCE NO. in O!!J3
AN ORDINANCE TO AMEND SECTION 2-2-52 OF THE
AUGUSTA-RICHMOND COUNTY CODE SO AS TO PROVIDE
FOR PENALTIES ON LATE PAYMENTS OF RENTAL CAR
EXCISE TAX; TO PROVIDE AN EFFECTIVE DATE; TO
REPEAL CONFLICTING ORDINANCES; AND FOR OTHER
PURPOSES.
BE IT ORDAINED BY THE AUGUSTA-RICHMOND COUNTY COMMISSION
AND IT IS HEREBY ORDAINED BY THE AUTHORITY OF SAME AS FOLLOWS:
Section 1. The Augusta-Richmond County Code, Title 2,
Article 6 is hereby amended by deleting section 2-2-52 and
substituting therefor the following, to wit:
S 2-2-52. COLLECTION FEE DISCOUNT; PENALTIES
FOR NONPAYMENT.
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
remittan~e by the 20th day of the month next
succeeding the month in which such sales were
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made, such collection fee shall be forfeited.
Rental motor vehicle concerns shall pay such
tax with such remittance form as prescribed by
the
Augusta-Richmond
County
Commission.
Failure to make a timely report and remittance
I
within thirty (3D) days after the due date
shall render a rental motor vehicle concern
liable for a penalty equal to ten percent
(10%) of the total amount due during the first
thirty-day period following the date such
report and remittance were due; and a further
penalty of five percent (5%) of the amount of
such remittance for each successive thirty-day
period, or any portion thereof, during which
such report and remittance are not filed.
section 2. This ordinance shall become effective upon
adoption.
section 3.
All ordinances or parts of ordinances in
conflict with this, ordinance are hereby repealed.
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Duly adopted ;this
6
day of
April
1998 and this
21
day of April
, 1998.
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BREAKDOWN OF RENTAL CAR SALES TAX
10%
4% to State
2% to county (Local Option Sales Tax) & (Sf!Ji..OST)
1 % to school board
3% to General Fund-Excise Tax