Current through Register Vol. XLI, No. 24, June 14, 2024
Section 91-6-13 - Daily Passenger Rental Car Tax13.1. A daily passenger rental car tax of one dollar for each rental day or part of a day of the rental transaction contract is imposed on the rental of daily passenger vehicles in accordance with the provisions of W. Va. Code § 17A-3-4(b)(11). For the purposes of this section, a daily rental transaction is defined as one twenty-four-hour period within the terms of the contract rental day regardless of time of contract start or finish. Contracts for less than a twenty-four-hour period are also defined as a transaction. This tax is in addition to the taxes imposed by W. Va. Code § 11-15-1 et seq and §11-15a-1 et seq. The Daily Passenger Rental Car Business licensee shall collect the tax on each vehicle rental transaction originating in this state regardless of where the vehicle is titled or registered and shall remit all taxes collected to the Division of Motor Vehicles on a monthly basis.