§251-2  Rental motor vehicle and tourvehicle surcharge tax.  (a)  There is levied and shall be assessed andcollected each month a rental motor vehicle surcharge tax of $2 a day, exceptthat for the period of September 1, 1999, to August 31, 2011, the taxshall be $3 a day, or any portion of a day that a rental motor vehicle isrented or leased.  The rental motor vehicle surcharge tax shall be levied uponthe lessor; provided that the tax shall not be levied on the lessor if:

(1)  The lessor is renting the vehicle to replace avehicle of the lessee that is being repaired; and

(2)  A record of the repair order for the vehicle isretained either by the lessor for two years for verification purposes or by amotor vehicle repair dealer for two years as provided in section 437B-16.

(b)  There is levied and shall be assessed andcollected each month a tour vehicle surcharge tax of:

(1)  $65 for each tour vehicle used or partially usedduring the month that falls into the over twenty-five passenger seat category;and

(2)  $15 for each tour vehicle used or partially usedduring the month that falls into the eight to twenty-five passenger seatcategory.

The tour vehicle surcharge tax shall be leviedupon the tour vehicle operator. [L 1991, c 263, pt of §1; am L 1992, c 77, §2;am L 1999, c 223, §1; am L 2005, c 67, §1; am L 2006, c 142, §2; am L 2007, c258, §2; am L 2008, c 226, §13]