§ 46-4.3. Levy and collection of excise taxes upon motor vehicle rental charges.

(a)

There is hereby levied an excise tax on upon the rental charge collected by a rental motor vehicle concern. The tax levied hereby shall be levied and collected at the rate of three percent of the rental charges. The tax levied hereby shall only be levied upon rental charges that constitute a taxable event for purposes of sales and use tax under O.C.G.A. tit. 48, ch. 8, art. 1.

(b)

The customer who pays a rental charge that is subject to the tax levied hereby shall be liable for the tax. The tax levied hereby shall be paid by the customer to the rental motor vehicle concern. The tax shall be a debt of the customer and shall be recoverable at law in the same manner as authorized for the recovery of other debts.

(c)

The rental motor vehicle concern collecting the tax shall remit the tax to the city and the tax remitted shall be a credit against the tax imposed hereby on the rental motor vehicle concern. Every rental motor vehicle concern subject to sections 46-4.1 through 46-4.9 shall be liable for the tax at the applicable rate on the rental charges actually collected or the amount of the taxes collected from the customers whichever is greater.

(d)

The taxes collected pursuant hereto by a rental motor vehicle concern shall be remitted to the City of Fayetteville along with a return form provided by the city that shall state the gross receipts of the rental motor vehicle concern. Remittance of the required return form along with the taxes shall be due no later than the fifteenth of each month.

(Ord. No. 0-25-02, art. 1, 6-20-02)