48-4234. Car rental surcharge for major league spring training; rate; administration; credit; definition

A. If the board of directors of a district established pursuant to section 48-4202, subsection A determines that it is necessary in order to retain, attract or relocate a major league baseball spring training operation, the board may levy and, if levied, the department of revenue shall collect a car rental surcharge pursuant to subsection B of this section in addition to or in lieu of other revenues collected pursuant to this article to be used and expended for the purposes set forth in section 48-4204, subsection A. The surcharge is effective and shall be collected beginning January 1 or July 1, whichever date first occurs at least three months after the board approves the surcharge.

B. The board shall set the car rental surcharge as follows:

1. Except as provided in paragraph 2 of this subsection, at a rate not to exceed two dollars fifty cents on each lease or rental of a motor vehicle licensed for hire for less than one year and designed to carry fewer than fifteen passengers regardless of whether such vehicle is licensed in this state.

2. In a county with a population of more than five hundred thousand but less than two million persons, according to the most recent United States decennial census, the board shall set the surcharge at a rate not to exceed three dollars fifty cents on each lease or rental of a motor vehicle licensed for hire for less than one year and designed to carry fewer than fifteen passengers regardless of whether the vehicle is licensed in this state.

C. The surcharge is not taxable under section 42-5071.

D.  The surcharge does not apply to the lease or rental of a motor vehicle:

1. To an automobile dealership, a repair facility, an insurance company or any other person that provides that vehicle at no charge to a person whose own motor vehicle is being repaired, adjusted or serviced.

2. Used in an employee vanpool arrangement for a group of at least seven but not more than fourteen passengers including a driver who meets all of the following conditions:

(a) The driver operates the motor vehicle for the purpose of commuting between the driver's residence and place of employment.

(b) The driver operates the motor vehicle under a prearranged schedule for transporting the passengers between their residences and place of employment.

(c) The driver's operation of the motor vehicle is voluntary and not required as a work responsibility or condition of employment.

(d) The driver receives no compensation other than free transportation between the driver's residence and place of employment, plus limited personal use of the motor vehicle consisting of not more than twenty per cent of the mileage use of the motor vehicle for either:

(i) Purposes other than transporting passengers between their residences and place of employment.

(ii) Travel between the passengers' residences and place of employment in which passengers transported constitute less than one-half of the adult seating capacity of the motor vehicle, not including the driver.

E. The surcharge applies throughout the district, but if a business demonstrates that it is subject to a surcharge imposed by the voters under section 5-839, the business is entitled to a credit against the surcharge imposed pursuant to this section equal to the amount of the surcharge paid pursuant to section 5-839, except that the credit shall not exceed the amount of the surcharge imposed pursuant to this section.

F. Unless the context otherwise requires, section 42-6102 governs the administration of a surcharge imposed under this section, which shall be reported on a form prescribed by the department of revenue.

G. Each month the state treasurer shall remit to the district treasurer the net revenues collected under this section during the preceding month. The district treasurer shall deposit the monies in the county stadium district fund.

H. The board of directors may pledge all or part of the surcharge levied under this section to secure district bonds or financial obligations under this chapter. The surcharge shall not be terminated until all bonds, obligations and associated payments that are secured by the surcharge are fully met and discharged.

I. For the purposes of this section, " motor vehicle" means a self-propelled vehicle that is operated on the streets and highways of this state, that is primarily intended to carry passengers and that is licensed for hire in the district without a driver.