§251-2 Rental motor vehicle and tour vehicle surcharge tax. (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of $2 a day, except that for the period of September 1, 1999, to August 31, 2007, the tax shall be $3 a day, or any portion of a day that a rental motor vehicle is rented or leased. The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor during the period September 1, 1999, to August 31, 2007, if:

(1) The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and

(2) The repair order for the vehicle is retained by the lessor for four years for verification purposes.

(b) There is levied and shall be assessed and collected each month a tour vehicle surcharge tax of:

(1) $65 for each tour vehicle used or partially used during the month that falls into the over twenty-five passenger seat category; and

(2) $15 for each tour vehicle used or partially used during the month that falls into the eight to twenty-five passenger seat category.

The tour vehicle surcharge tax shall be levied upon the tour vehicle operator. [L 1991, c 263, pt of §1; am L 1992, c 77, §2; am L 1999, c 223, §1]