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 Anchorage
 Code of Ordinances
 Title 12. TAXATION
 Chapter 12.45. RENTAL TAX ON RENTAL OF MOTOR VEHICLES

  § 12.45.020. Motor vehicle rental tax.  

Latest version.

  • A.

    A tax of eight percent of the total fees and costs charged for the rental of a motor vehicle ("vehicle rental tax") is hereby levied on the retail rental of motor vehicles within the Municipality, provided that the maximum tax that may be collected on passenger cars within the 30-day period shall not exceed $120.00, and the maximum tax that may be collected on vans, trucks, and recreational vehicles within the 30-day period shall not exceed $240.00.

    1.

    Transactions subject to this chapter include, but are not limited to, rentals entered into, as well as those under which the renter takes initial possession of the motor vehicle within the municipality.

    B.

    The motor vehicle rental tax shall be due, payable and collected from all persons renting a motor vehicle at the time the rental fees and charges are collected by all persons engaged in the retail business of renting motor vehicles. The tax shall be stated as a separate item on the motor vehicle rental contract or other document invoicing payment. The person collecting the tax shall collect or pay the tax levied under this chapter and shall remit said taxes to the municipality quarterly.

    C.

    The tax levied on motor vehicle rentals pursuant to this chapter shall be subject to the tax increase limitation of Anchorage Municipal Charter Section 14.03 (the "tax cap") and shall therefore be included immediately in the base amount referred to in Section 14.03(c) of the Charter in order that the tax collected shall be in substitution of other taxes.

(AO No. 2000-45, § 1, 2-15-00; AO No. 2000-116(S), § 2, 7-18-00)

Editor's note

It should be noted that § 3 of AO No. 2000-45 provides that, "Section 1 of this ordinance shall become effective on October 1, 2000, if but only if, the proposition contained in Section 2 of this ordinance is approved by 60% of the qualified voters of the municipality voting on the proposition at the regular Municipal election April 4, 2000. All other sections of this ordinance shall become effective immediately upon passage and approved by the Assembly."