Bill > HB378

This bill requires rental motor vehicle facilitators, which are defined as dealers that facilitate the rental or lease of five or more rental motor vehicles, to collect and remit the 3% excise tax on rental charges to the governing authority. The bill clarifies that the rental motor vehicle facilitator is liable for the full amount of taxes levied or the amount of tax collected, whichever is greater. It also provides conditions and limitations for the rental motor vehicle facilitator's liability, including relief from liability in certain circumstances. The bill applies to all taxable leases or rentals occurring on or after July 1, 2020.