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Every person engaged in the business of the short-term lease or rental of vehicles at retail to customers shall collect, at the time of the lease or rental, the tax herein levied, place the tax so collected in a segregated account and, thereafter, remit such tax to the Tax Administrator in accordance with the provisions of this subchapter. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that 1.5% of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts. The amount of tax shall be stated separately from the lease or rental amount and shall be shown separately on the taxpayer’s records. The customer shall pay the tax to the taxpayer as trustee for and on account of Surry County. The taxpayer shall be liable for the collection thereof and for its payment to the Tax Administrator, and the taxpayer’s failure to charge or to collect said tax from the customer shall not affect such liability. The taxes collected under this subchapter are not subject to sales tax. The taxes collected this subchapter belong to Surry County and are not subject to creditor liens against the taxpayer.
(Ord. passed 2-19-2001)