Arizona Arizona Revised Statutes

§ 5-839 — Car rental surcharge

ARS § 5-839Title 5. Amusements and Sports · Ch. 8. TOURISM AND SPORTS AUTHORITY · Art. 2. Financial Provisions

Statute text

5-839. Car rental surcharge A. The qualified electors residing in the authority, by majority vote at an election held in the authority, may levy and, if levied, the department of revenue shall collect a car rental surcharge beginning on the first day of the first month beginning ninety days after the election to levy the surcharge. The surcharge shall be in effect for three hundred sixty months. B. The rate of the surcharge is: 1. Three and one-fourth per cent of the gross proceeds or gross income from the business or two dollars fifty cents on each lease or rental, whichever is more. 2. In the case of a person who leases or rents the motor vehicle as a temporary replacement motor vehicle, two dollars fifty cents on each lease or rental. For the purposes of this paragraph, "temporary replacement motor vehicle" means a vehicle loaned by a motor vehicle repair facility or dealer or rented by a person temporarily to use while the vehicle that it is replacing is not in use because of breakdown, repair, service, damage or loss. C. The surcharge applies to the business of leasing or renting for less than one year motor vehicles for hire without a driver, that are designed to operate on the streets and highways of this state and that are primarily intended to carry not more than fourteen passengers, regardless of whether the vehicle is registered or licensed in this state. D. The surcharge does not apply to the lease or rental of a motor vehicle: 1. To an automobile dealership, a repair facility, an insurance company or any other person that provides that vehicle at no charge to a person whose own motor vehicle is being repaired, adjusted or serviced. 2. Used in an employee vanpool arrangement for a group of at least seven but not more than fourteen passengers including a driver who meets all of the following conditions:

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