Chapter 4.30
SALES AND USE TAX – RETAIL CAR RENTALS

Sections:

4.30.010    Definitions.

4.30.020    Tax Imposed.

4.30.030    Rate.

4.30.040    Disposition of Proceeds.

Cross References:    Chapter 46.04, 82.08, 82.12, 82.14 RCW

4.30.010 Definitions.

A.    "Rental car" means a passenger car, as defined in RCW 46.04.382, that is used solely by a rental car business for rental to others, without a driver provided by the rental car business, for periods of not more than 30 consecutive days.

"Rental car" does not include:

1.    Vehicles rented or loaned to customers by automotive repair businesses while the customer’s vehicle is under repair;

2.    Vehicles licensed and operated as taxicabs.

B.    "Rental car business" means a person engaging within Pierce County in the business of renting rental cars, as determined by the State Department of Licensing.

C.    "Retail car rental" means renting a rental car, as defined in subsection A. of this Section, to a consumer.

(Ord. 92-122 § 1, 1992; Ord. 92-77S § 2 (part), 1992)

4.30.020 Tax Imposed.

There is imposed a sales and use tax, in addition to the tax authorized by RCW 82.14.030 and imposed by Pierce County by Chapter 4.28 PCC, upon retail car rentals within Pierce County that are taxable by the State under Chapters 28.08 and 82.12 RCW. (Ord. 92-77S § 2 (part), 1992)

4.30.030 Rate.

The rate of tax imposed by this Chapter shall be 1 percent of the selling price in the case of sales tax or rental value of the vehicle in the case of a use tax. (Ord. 92-77S § 2 (part), 1992)

4.30.040 Disposition of Proceeds.

A.    Proceeds of the tax imposed under this Chapter shall be deposited in the General Fund.

B.    Proceeds of the tax shall not be used to subsidize any professional sports team and shall be used solely for the following purposes:

1.    Acquiring, constructing, maintaining, or operating public sports stadium facilities;

2.    Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities; or

3.    Youth or amateur sport activities or facilities.

(Ord. 92-77S § 2 (part), 1992)