HB 2964-S.E - DIGEST

(DIGEST AS ENACTED)

      Authorizes counties to impose a sales and use tax on retail car rentals.

      Exempts rental cars from state and local motor vehicle excise taxes and imposes additional sales and use taxes in lieu thereof.

      Requires rental car businesses to register with the department of licensing.

      Prescribes registration and transaction fees on rental vehicles.

      Requires the department of licensing to provide a biennial estimate of the amount of revenue available.

      Designates appropriate expenditures of the sales and use taxes for sport activities or facilities.