§ 12.45.010. Definitions.

The following words, terms, and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Certificate of registration means a license authorizing a specified person to operate a rental agency in the municipality.

Chief fiscal officer means the chief fiscal officer of the municipality or designee.

Day means a period of 24 consecutive hours or a portion thereof;

Debt ratio means a financial ratio that indicates the proportion of an entity's debt to its total assets and is calculated by dividing the total dollar value of an entity's liabilities by the total dollar value of an entity's assets.

Debt-to-equity ratio means a financial ratio indicating the relative proportion of an entity's equity and debt used to finance an entity's assets and is calculated by dividing the total dollar value of an entity's liabilities by the total dollar value of an entity's equity.

Department means the finance department of the municipality;

Fees and costs means the value of all charges incurred by the renter, other than the tax prescribed by this chapter, for the use of a motor vehicle, regardless of whether paid in the form of money, property, or services, except for only the following items if separately stated on the rental contract or other document invoicing payment:

1.

Fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance;

2.

Parking tickets;

3.

The amount of any sales tax, so-called "luxury tax", consumer excise tax, gross receipts tax, or other similar tax imposed by the United States, the State of Alaska, or the Municipality;

4.

Payments received by the rental agency from the renter or the renter's insurance provided for damage to a motor vehicle when the damage was incurred during the rental period;

5.

Personal property other than items that are permanently affixed to the motor vehicle. Personal property does not include pickup truck shells or campers mounted on the motor vehicle, or trailers designed, constructed, or used primarily for dwelling;

6.

The amount of the concession fee paid to the Ted Stevens Anchorage International Airport;

7.

Fueling charges; and

8.

Customer facility charges and customer facility maintenance charges set under AS 02.15.090.

Fiduciary means a person or responsible party acting on behalf of a rental agency, to whom the duties to collect, segregate and remit the taxes authorized by this chapter is entrusted for purposes specified in this chapter.

Funds means money, assets or intangible assets that can be converted to money.

Motor vehicles for the purposes of this chapter only means passenger cars, sport utility vehicles ("SUV"), vans, trucks, and recreational vehicles licensed to operate on public roadways rented or leased for 30 consecutive days or less. The term motor vehicles does not include buses, taxis, limousines, construction vehicles, or vehicles used exclusively for commercial or non-commercial hauling or delivery of cargo, all terrain vehicles ("ATVs"), snow machines, motorcycles, dirt bikes, side cars, horse trailers, boat trailers, or other trailers designed to carry property except for trailers designed for recreational dwelling purposes.

Municipality means the Municipality of Anchorage, Alaska.

Paid directly means payment made by voucher, check, warrant, or other negotiable instrument made payable to the rental agency and issued from an account maintained by the person or entity entitled to the exemption or by a bill, invoice, purchase order, or other form of payment arrangement made directly between the rental agency and the person or entity entitled to the exemption.

Passenger car, for the purposes of this chapter only, means any vehicle classed or would have been classed as a passenger vehicle by the State of Alaska Department of Motor Vehicles (DMV) includes sport utility vehicles but does not include vans, trucks, or recreational vehicles. If the motor vehicle is licensed by another state or country, the motor vehicle will be classed as a passenger car if it meets the aforementioned definition of passenger car.

Person includes an individual, company, partnership, limited liability partnership, joint venture, joint agreement, limited liability company, association, mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any combination acting as a unit.

Recreational vehicle, for the purposes of this chapter only, means any vehicle classed or would have been classed as a commercial or non-commercial trailer or any vehicle assigned or would have been assigned a motor home body style by the State of Alaska Department of Motor Vehicles (DMV) and includes campers and trailers designed for recreational dwelling purposes. If the motor vehicle is licensed by another state or country, the motor vehicle will be classed as a recreational vehicle if it meets the aforementioned definition of recreational vehicle.

Rental agency means any person engaged in the retail business of renting or leasing motor vehicles.

Responsible party means a person who has a level of control over, or entitlement to, the funds or assets of the rental agency that, as a practical matter, enables the individual, directly or indirectly, to control, manage, or direct the rental agency and the disposition of its funds and assets.

Retail business means an activity consisting of a series of transactions sufficient in number, scope, and character to constitute an activity for which a person is required to hold a business license in Alaska and/or report business income or losses to Internal Revenue Service.

Tax return means the quarterly report to be submitted to the department as required by section 12.45.060. If a rental agency is required to submit a tax return on a monthly basis pursuant to section 12.45.120, then all references to quarter or quarterly in this chapter shall mean month or monthly, respectively, and all references to thirty days after the end of each calendar quarter shall mean the end of the following calendar month.

Thirty (30) day period means the first 30 consecutive days a motor vehicle as defined in this section is rented under a single contract.

To rent or rent (in any conjugation of the verb form) a motor vehicle means to acquire or sell the right to operate a motor vehicle or be responsible for the operation of a motor vehicle for a definite period of time.

To lease or lease (in any conjugation of the verb form) a motor vehicle means to acquire or sell the right to operate a motor vehicle or be responsible for the operation of a motor vehicle for a definite period of time.

Truck, for the purposes of this chapter only, means any vehicle classed or would have been classed as a truck by the State of Alaska Department of Motor Vehicles (DMV). If the motor vehicle is licensed by another state or country, the motor vehicle will be classed as a truck if it meets the aforementioned definition of truck.

Van, for the purposes of this chapter only, means any vehicle assigned or would have been assigned a van body style by the State of Alaska Department of Motor Vehicles (DMV) including van, passenger van, minivan, van camper, vanette, and Econoline van. If the motor vehicle is licensed by another state or country, the motor vehicle will be classed as a van if it meets the aforementioned definition of van.

(AO No. 2000-116(S), § 1, 7-18-00; AO No. 2005-92, § 1, 6-24-05; AO No. 2015-48, § 1, 5-14-15 )