On page 1, line 6, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 1, line 11, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 2, line 4, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 2, line 10, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 2, line 17, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 3, line 5, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 3, line 16, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 3, line 20, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 3, line 27, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 4, line 12, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 4, line 15, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 4, line 20, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 4, line 29, of the Senate Engrossed bill, delete " three-tenths" and insert " two tenths"
On page 5, line 17, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 5, line 20, of the Senate Engrossed bill, delete " three-tenths" and insert " two-tenths"
On page 5, line 28, of the Senate Engrossed bill, delete " three-tenths" and insert " 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, delete " 16" and insert " 17"
On page 6, line 14, of the Senate Engrossed bill, delete "2025" and insert " 2027"