BILL REQ. #: H-4187.2
| State of Washington | 60th Legislature | 2008 Regular Session |
Read first time 01/17/08. Referred to Committee on Finance.
AN ACT Relating to excluding car-sharing activities from the rental car tax; amending RCW 82.08.011; creating a new section; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that car sharing
differs from traditional car rental in important ways that benefit the
state; that while offering a practical alternative to car ownership,
car sharing reduces vehicle ownership, reduces vehicle miles traveled,
and increases the use of public transit. The collective impact
translates to reduced congestion on roads and reduced greenhouse gas
forming carbon emissions in the air. The legislature intends, through
this legislation, to continue to support car-sharing activities by
exempting such limited activities from the rental car tax.
Sec. 2 RCW 82.08.011 and 1992 c 194 s 2 are each amended to read
as follows:
(1) Except as otherwise provided in subsection (2) of this section,
for purposes of this chapter, "retail car rental" means renting a
rental car, as defined in RCW 46.04.465, to a consumer.
(2) For the purposes of this section, "retail car rental" does not
include car sharing as defined in RCW 82.70.010 where: (a) Passenger
vehicles are provided to members of an organization; (b) the
organization charges a membership fee separate from the charge for the
use of a specific vehicle; (c) the average of all paid usage periods
during the previous calendar year was less than eight hours; (d)
vehicles are available to members in parking spaces at dispersed
locations or facilities, which locations or facilities are not owned or
controlled by the car-sharing business; and in the previous calendar
year, not more than fifty percent of the locations or facilities had
more than four vehicles available to members at any one time; and (e)
no separate written agreement is required each time a member reserves
and uses a vehicle.
NEW SECTION. Sec. 3 This act takes effect July 1, 2008.