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



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



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



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



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



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



The tour vehicle surcharge tax shall be levied
upon 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, c
258, §2; am L 2008, c 226, §13]