Senate Engrossed

rental vehicle surcharge; VLT

State of Arizona

Senate

Fifty-fifth Legislature

First Regular Session

2021

SENATE BILL 1789

AN ACT

Allowing rental vehicle surcharges to pay prior year vehicle license taxes.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Rental vehicle surcharge; vehicle license tax reimbursement

Notwithstanding section 28-5810, Arizona Revised Statutes, a person engaged in the business of renting motor vehicles without drivers may use the surcharge monies collected in 2021 pursuant to section 28-5810, Arizona Revised Statutes, to reimburse the amount of vehicle license tax imposed in 2020 and 2021 on the rental vehicle as described in section 28-5810, subsection B, paragraph 5, Arizona Revised Statutes.