§ 40-166. Rental car license fee.

(a)

Amount of fee. Every individual person or business entity as described in section 40-61, engaged in the business of renting, leasing or letting passenger vehicles for compensation shall pay to the city a license fee as follows:

$4.00 per day, or for hourly rentals, the hourly license fee described in subsection (b) herein, for each and every passenger vehicle rented, leased or let to a person or entity for 90 consecutive days or less, plus a license fee per year upon the annual gross receipts of rental car agencies in accordance with the following schedule of rates:

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Annual Gross Receipts	Fee	Plus	Per $1000 Excess Over
$1.00—$28,000.00	$     25.00
$28,001.00—$55,000.00	25.00	$0.90	$     28,000.00
$55,001.00—$110,000.00	50.00	0.89	55,000.00
$110,001.00—$220,000.00	99.00	0.88	110,000.00
$220,001.00—$440,000.00	196.00	0.87	220,000.00
$440,001.00—$880,000.00	388.00	0.86	440,000.00
$880,001.00—$1,760,000.00	767.00	0.85	880,000.00
$1,760,001.00—$3,520,000.00	1,515.00	0.84	1,760,000.00
$3,520,001.00—$7,040,000.00	2,994.00	0.83	3,520,000.00
$7,040,001.00—$14,080,000.00	5,916.00	0.82	7,040,000.00
$14,080,001.00—$28,160,000.00	11,689.00	0.81	14,080,000.00
$28,160,001.00—$56,320,000.00	23,094.00	0.80	28,160,000.00
$56,320,001.00—$112,640,000.00	45,622.00	0.79	56,320,000.00
$112,640,001.00—$225,280,000.00	90,115.00	0.78	112,640,000.00
$225,280,001.00—$450,560,000.00	177,975.00	0.77	225,280,000.00
$450,560,001.00—$901,120,000.00	351,441.00	0.76	450,560,000.00
$901,120,001.00 and over	693,867.00	0.75	901,120,000.00

 

(b)

Definitions. For purposes of this section, the following terms are defined as follows:

(1)

Rental car agency means an individual person or business entity as described in section 40-61 that provides the service of renting, leasing or letting passenger vehicles for compensation, whether the provision of such service is the primary, secondary, or incidental business of such person or entity.

(2)

Passenger vehicle means a motor vehicle designed primarily for the carriage of passengers, including, but not limited to, vehicles commonly classified as sedans, coupes, convertibles, station wagons, sport utility vehicles, passenger vans, "Suburban"-type vehicles or pick-up trucks, but does not include a vehicle licensed as a taxicab or a livery vehicle under chapter 76 of the Code of Ordinances.

(3)

Annual gross receipts as used in this section means annual gross receipts as defined in section 40-62 exclusive of the $4.00 per day per vehicle or the hourly license fee.

(4)

Hourly rentals mean the rental of a passenger vehicle for a period of less than 24 hours at an hourly rate or other rate based on a partial day.

(5)

Hourly license fee. The hourly license fee for each passenger vehicle rented is 17 cents per hour or 50 cents for the total period of rental, whichever is greater.

(c)

Issuance of license. The license under this section shall be issued as of January 1 of the current year and shall expire on December 31 of such year.

(d)

Gross receipts fee. Application, preliminary fee, year end adjustment. The gross receipts portion of the license fee shall be paid and determined as follows:

(1)

Preliminary license fee and application. The preliminary license fee and application shall be due and payable January 1 of the current year, or for a new business, on or before the date of starting operation The preliminary license fee shall be calculated based on anticipated gross receipts for the current year at the rate prescribed in part (a) of this section based on annual gross receipts from the preceding calendar year. A new business shall determine the preliminary license fee pursuant to section 40-8 of this chapter. The application shall be made in such form as required by the commissioner of revenue, giving such information as may be necessary to determine the amount of the preliminary license fee. A license shall be issued upon payment of the preliminary license fee.

(2)

Year end adjustment. At the end of the license period and before March 1 of the year succeeding the license period or within 60 days after ceasing to engage in the business so licensed, whichever occurs first, the licensee shall make adjustments to the preliminary license fee application, based on the actual gross receipts for the license year just ended. Such year end adjustment shall be made in such form or on such return as required by the commissioner of revenue. Any underpayment as determined by the adjustment shall be remitted by the licensee with the adjusted return. Any overpayment by the licensee shall be credited to the preliminary license fee for the succeeding year, or, in the event the licensee has ceased to engage in the business so licensed, paid or refunded to the licensee.

(e)

Daily and hourly license fees—Quarterly returns and payments. The $4.00 per day per rental vehicle portion of the license fee and the hourly license fee shall be paid and determined as follows:

The license fee shall be paid to the commissioner of revenue quarterly, due and payable on the following dates, for the preceding quarterly periods as listed, based on the actual number of rentals of passenger vehicles per rental day, or the actual number of hourly rentals of passenger vehicles, for the quarter calculated at the rate of $4.00 per day or at the hourly license fee rate for hourly rentals for each and every passenger vehicle rented. The licensee shall make true reports to the commissioner of revenue, on forms prescribed by the commissioner, giving such information as may be necessary to determine the amount of the license fee.

Date License Fee/Report Due	Period Covered
April 30	January 1 through March 31
July 31	April 1 through June 30
October 31	July 1 through September 30
January 31	October 1 through December 31

 

(f)

Examination of books and records. The commissioner of revenue and his authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the licensee as may be necessary to determine the correctness of such reports.

(g)

Penalties for nonpayment. Penalties for non-payment or late payment of any license fee due under this section shall be determined pursuant to sections 40-12 and 40-13.

(Ord. No. 041122, § 2, 10-21-04; Ord. No. 050193, § 1, 2-17-05; Ord. No. 110618, § 1, 8-25-11; Ord. No. 140872, § 2, 10-28-14 )