§ 40.02 LICENSE FEE FOR RENTAL OF MOTOR VEHICLES.
   (A)   A license fee is hereby levied in the amount of 3% of the gross rental charges from:
      (1)   The rental agreements for periods of 30 days or less by a:
         (a)   U-Drive-It; or
         (b)   Peer-to-peer car sharing program(s); or
      (2)   The provision of transportation network company services by a transportation network company; effective January 16, 2023 (the “effective date”).
   (B)   The license fee shall not apply to any person operating under a U-Drive-It certificate who receives less than 75% of their gross revenues generated in the county from gross rental charges.
(Ord. 430.8, passed 12-27-94; Am. Ord. 2022-35, passed 1-10-23)