Section 32E0.875: Police training surcharge upon vehicular rental transaction contracts
Section 32E7/8. (a) There shall be a police training surcharge of $2 imposed upon each vehicular rental transaction contract in the commonwealth. The surcharge shall be in accordance with section 32E3/4 and shall be collected by the department of revenue and deposited in the Municipal Police Training Fund established in section 35EEE of chapter 10; provided, however, that not more than $10,000,000 collected from the surcharge in a calendar year shall be deposited into the fund; and provided further, that any amount collected from the surcharge above $10,000,000 in a calendar year shall be deposited into the General Fund. The surcharge shall not apply to transportation network companies or to rental periods of less than 12 hours that are charged on an hourly basis.
[There is no subsection (b).]