HB 90 am(efd fld): "An Act relating to rental vehicles; relating to vehicle rental networks; relating to vehicle rental taxes; and relating to vehicle rental fees."
00 HOUSE BILL NO. 90 am(efd fld) 01 "An Act relating to rental vehicles; relating to vehicle rental networks; relating to 02 vehicle rental taxes; and relating to vehicle rental fees." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. The uncodified law of the State of Alaska is amended by adding a new section 05 to read: 06 SHORT TITLE. This Act may be known as the Vehicle Rental Modernization Act. 07 * Sec. 2. AS 43.52.020 is amended to read: 08 Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 09 levied in AS 43.52.010 is 10 (1) 10 percent of the total fees and costs charged for the lease or rental 11 of a [THE] passenger vehicle by a vehicle rental business; or 12 (2) eight percent of the total fees and costs charged for the lease or 13 rental of a passenger vehicle by a vehicle rental individual. 14
01 * Sec. 3. AS 43.52.050(a) is amended to read: 02 (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 03 paid to the department 04 (1) by the 05 (A) person who provides the leased or rented vehicle; or 06 (B) vehicle rental business or vehicle rental individual that 07 arranged or executed the rental through the vehicle rental network if the 08 rental was arranged or executed through a vehicle rental network; and 09 (2) in the manner and at the times required by the department by 10 regulation. 11 * Sec. 4. AS 43.52.050 is amended by adding a new subsection to read: 12 (c) In this section, "vehicle rental network" has the meaning given in 13 AS 45.45.459. 14 * Sec. 5. AS 43.52.099 is amended by adding new paragraphs to read: 15 (6) "vehicle rental business" has the meaning given in AS 45.45.459; 16 (7) "vehicle rental individual" has the meaning given in AS 45.45.459; 17 * Sec. 6. AS 45.45 is amended by adding new sections to article 8 to read: 18 Sec. 45.45.425. Vehicle rental network rentals. A vehicle rental business or 19 vehicle rental individual that arranges or executes passenger vehicle or recreational 20 vehicle rentals through a vehicle rental network is subject to the same laws and 21 regulations as other passenger vehicle or recreational vehicle rentals, including 22 AS 19.75.915, AS 28.10.375, AS 28.35.320, AS 43.52, and AS 45.45.425 - 45.45.459. 23 Sec. 45.45.430. Electronic notice and disclosure. (a) If a vehicle rental 24 business or vehicle rental individual is required to provide a notice or disclosure, the 25 vehicle rental business or vehicle rental individual may deliver the notice or disclosure 26 electronically. 27 (b) A person may accept a notice or disclosure from a vehicle rental business 28 or vehicle rental individual electronically. The acceptance of a notice or disclosure is 29 valid until the person affirmatively withdraws acceptance of the notice or disclosure. 30 * Sec. 7. AS 45.45.450 is amended to read: 31 Sec. 45.45.450. Identification of cost recovery fees. If a vehicle rental [CAR]
01 business or vehicle rental individual charges a cost recovery fee, the vehicle rental 02 [CAR] business or vehicle rental individual shall separately identify and charge for 03 each cost recovery fee in writing in the vehicle rental [CAR] agreement. In this 04 section, "cost recovery fee" means a vehicle licensing cost recovery fee, an airport- 05 related cost, a government tax, or a government surcharge. 06 * Sec. 8. AS 45.45.455 is amended to read: 07 Sec. 45.45.455. Vehicle licensing cost recovery fee. (a) A vehicle rental 08 [CAR] business or vehicle rental individual may not charge a renter a vehicle 09 licensing cost recovery fee unless the vehicle licensing cost recovery fee represents a 10 good faith estimate by the vehicle rental [CAR] business or vehicle rental individual 11 of the average daily cost to the vehicle rental [CAR] business or vehicle rental 12 individual of recovering its actual total annual licensing costs in the state during a 13 calendar year. 14 (b) If the total amount of the vehicle licensing cost recovery fees collected by 15 a vehicle rental [CAR] business or vehicle rental individual during a calendar year 16 exceeds the actual amount of the vehicle rental [CAR] business's or vehicle rental 17 individual's licensing costs during that calendar year, the vehicle rental [CAR] 18 business or vehicle rental individual shall 19 (1) retain the excess amount; and 20 (2) adjust the good faith estimate required by (a) of this section for the 21 next calendar year so that the good faith estimate reflects the excess amount. 22 (c) In addition to the adjustment required by (b) of this section, a vehicle 23 rental [CAR] business or vehicle rental individual may adjust its vehicle licensing 24 cost recovery fee during the calendar year when the excess vehicle licensing cost 25 recovery fees are collected if the vehicle licensing cost recovery fee otherwise 26 complies with this section. 27 * Sec. 9. AS 45.45.459 is amended to read: 28 Sec. 45.45.459. Definitions. In AS 45.45.425 - 45.45.459 [AS 45.45.450 - 29 45.45.459], 30 (1) ["CAR" MEANS A MOTOR VEHICLE; 31 (2)] "licensing cost" means the cost of titling, registering, obtaining
01 license plates for, or inspection of the rental cars of a rental car business in the state; 02 (2) "passenger vehicle" has the meaning given in AS 43.52.099; 03 (3) "personal vehicle" means a motor vehicle that is owned, leased, 04 or otherwise authorized to be rented by the owner; "personal vehicle" does not 05 include a taxi, limousine, or other commercial motor vehicle for hire; 06 (4) "recreational vehicle" has the meaning given in AS 43.52.099; 07 (5) "vehicle" [(3) "MOTOR VEHICLE"] has the meaning given to 08 "motor vehicle" in AS 28.90.990; 09 (6) [(4) "RENTAL CAR BUSINESS" MEANS A PERSON WHO 10 ENGAGES IN THE BUSINESS OF RENTING CARS IN THE STATE; 11 (5)] "vehicle licensing cost recovery fee" means a fee to recover 12 licensing costs; 13 (7) "vehicle rental business" means a person who 14 (A) engages in the business of renting a vehicle in the state 15 or, through a vehicle rental network, arranging or executing a vehicle 16 rental in the state; and 17 (B) rents four or more vehicles in the state; 18 (8) "vehicle rental individual" means a person who 19 (A) engages in the business of renting a vehicle in the state 20 or, through a vehicle rental network, arranging or executing a vehicle 21 rental in the state; and 22 (B) rents three or fewer vehicles in the state 23 (9) "vehicle rental network" means a digital network that connects 24 vehicle renters to personal vehicle owners; in this paragraph, "digital network" 25 means any online-enabled application, software, website, or system offered or 26 used by a vehicle rental network company that enables the prearrangement of 27 vehicle rentals with personal vehicle owners.