Skip to main content
This section is included in your selections.

a. In addition to the taxes levied as provided in Section 14-450, there is hereby levied and shall be collected an additional tax in an amount equal to two percent of the gross income from the business activity of any person engaging or continuing in the business of leasing, licensing for use, or renting any motor vehicle with a gross vehicle weight of less than twelve thousand pounds for a term of not more than thirty-one calendar days, such term to be determined as follows:

1. If prior to or at the commencement of the lease, license or use of the motor vehicle, the lessor and lessee have agreed in writing that, excluding charges for mileage and damage, the primary consideration shall be a fixed amount based upon the time for such lease, license or use, the term shall be determined by the total period for which such fixed amount is or was charged or paid for such motor vehicle use; or

2. In all other cases, the term shall be deemed to begin upon the date of first possession or use of said vehicle and to conclude when such possession or use ceases.

b. Gross income from transactions specified in subsection 14-450(c) shall be exempt from the privilege taxes imposed by this section. (Ord. No. G-3225, § 2)