TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 5 EXCISE TAXES ON RENTAL MOTOR VEHICLES

48-13-91. Definitions.

As used in this article, the term:

1. "Rental charge" means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lease including, but not limited to, charges based on time or mileage and charges for insurance coverage or collision damage waiver but excluding all charges for motor fuel taxes or sales taxes.
2. "Rental motor vehicle" means a motor vehicle designed to carry ten or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver regardless of whether such vehicle is licensed in this state.
3. "Rental motor vehicle concern" means a person or legal entity which owns or leases five or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value.

(Code 1981, §48-13-91, enacted by Ga. L. 1996, p. 1639, § 1.)