On page 1, line 6, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 1, line 11, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 2, line 4, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 2, line 10, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 2, line 17, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 3, line 5, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 3, line 16, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 3, line 20, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 3, line 27, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 4, line 12, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 4, line 15, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 4, line 20, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 4, line 29, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 5, line 17, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 5, line 20, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 5, line 28, of the Senate Engrossed bill, delete "and three-tenths " and insert "and two-tenths "
On page 5, after line 30, of the Senate Engrossed bill, insert: "
Section 17. That § 32-5B-20 be AMENDED:
32-5B-20.
There is hereby
imposed a tax of four and
one-half
two-tenths
percent upon the gross receipts of any person renting a rental
vehicle as defined in § 32-5B-19.
This tax applies to all vehicles registered in accordance with
§ 32-5-6,
32-5-8.1,
or 32-5-9.
Any rental vehicle not licensed in accordance with § 32-5-6,
32-5-8.1,
or 32-5-9
is subject to the motor vehicle excise tax in § 32-5B-1.
The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § 32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor."
On page 6, line 13, of the Senate Engrossed bill, after "section." delete "Section 18. The amendments to the Code sections in sections 1 to 16, inclusive, of this Act are repealed on June 30, 2025, and those Code sections will revert in word and substance to that which existed immediately prior to the effective date of this Act."
On page 6, after line 15, of the Senate Engrossed bill, insert: "
Section 19. The amendments to the Code sections in sections 1 to 17, inclusive, of this Act are repealed on June 30, 2029, and those Code sections will revert in word and substance to that which existed immediately prior to the effective date of this Act."