Amendment #71 to H4508

Rental Vehicle Excise Fee

Representatives Vitolo of Brookline, Gentile of Sudbury and Gouveia of Acton move to amend the bill in Section 3 in line 31 by striking the word “and”;

And moves to further amend the bill in Section 3 in line 34 by inserting after the words “transportation network services,” the following: “and (3) on every motor vehicle or trailer, as defined in section 1 of chapter 90, or other vehicle owned by a rental company, as defined in section 32E½ of chapter 90, that is rented but is not otherwise assessed pursuant to clause (1),”;

And moves to further amend the bill in Section 3, after line 70 by inserting the following paragraph:

“The excise assessed on a rental vehicle pursuant to clause (3) of the first sentence of the first paragraph shall be apportioned on a per-rental agreement basis, as defined in said section 32E½  of said chapter 90, originating in the commonwealth. Such assessment shall not be greater than the amount of tax due for a motor vehicle of the same make, type, model and year of manufacture assessed pursuant to clause (1) of the first sentence of the first paragraph. The per-rental-agreement assessment rate shall be 10 dollars per agreement, as defined in said section 32E½  of said chapter 90, adjusted by the commissioner at the beginning of each calendar year, by the percentage, if any, by which the Consumer Price Index for the preceding year exceeds the Consumer Price Index for the calendar year that ends before such preceding year; provided, that the Consumer Price Index for any calendar year shall be as defined in section 1 of the Internal Revenue Code, pursuant to 26 U.S.C. section 1. A rental company, as defined in said section 32E½  of said chapter 90, shall not charge an authorized driver, as defined in said section 32E½  of said chapter 90 for the cost of the excise assessed pursuant to this section.”.