05 LC
18 3981
House
Bill 115
By:
Representative O`Neal of the
146th
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."
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laws and parts of laws in conflict with this Act are repealed.