Arizona Revised Statutes Title 28. Transportation § 28-5810. Rental vehicle surcharge;  reimbursement;  definition

1. Shall be computed on the total amount stated in the rental contract, less any taxes and fees imposed by title 42, chapter 5, article 1   1 and title 48, chapter 26, article 2.  2

2. Is not subject to the taxes imposed by title 42, chapter 5, article 1 and title 48, chapter 26, article 2.

3. Shall be noted on the rental contract and collected pursuant to the contract.

4. Shall be retained by the vehicle owner or person engaged in the business of renting rental vehicles.

5. Shall be used only for reimbursement of the amount of vehicle license tax imposed on the rental vehicle pursuant to § 28-5801, whether rented in this state or in another state or jurisdiction, and paid by the rental vehicle owner or person engaged in the business of renting rental vehicles at the time of vehicle registration.

1. The total amount of vehicle license tax paid the previous year.

2. The total amount of vehicle rental revenues for the previous year.

3. The amount by which the surcharge exceeds the amount of vehicle license tax.

1. The names of all of the persons who are engaged in the business of renting rental vehicles and who hold a transaction privilege tax license pursuant to § 42-5071.

2. The address of the business.

3. The effective date of the license.

1. A passenger vehicle that is designed to transport fifteen or fewer passengers and that is rented without a driver.

2. A truck, trailer or semitrailer that has a gross vehicle weight of less than twenty-six thousand one pounds, that is rented without a driver and that is used in the transportation of personal property.