§ 10-373. Assessment.

(a)

Within the corporate limits of the city there is hereby assessed and levied an excise tax upon each rental charge collected by any rental motor vehicle concern when such charge constitutes a taxable event for the purposes of the sales and use tax as provided for under O.C.G.A. Article I, Chapter 8, as amended. The tax levied pursuant to this article shall be in the amount of three (3) percent of the rental charge, as defined herein. The tax levied pursuant to this article shall be imposed only at the time when, and the place where, a customer pays sales tax with respect to the rental charge. The customer who pays a rental charge that is subject to the tax levy, as provided in this article, shall be liable for the tax. The tax shall be paid by the customer to the rental motor vehicle concern. The tax shall be a debt of the customer to the rental motor vehicle concern until it is paid and shall be recoverable at law in the same manner as authorized for the recovery for other debts.

(b)

The rental motor vehicle concern collecting the tax shall remit the tax to the city clerk and the tax thus remitted shall be a credit against the tax imposed by this article on the rental motor vehicle concern. Every rental motor vehicle concern subject to the tax levied by this article shall be liable for the tax at the rate of three (3) percent upon the rental charges actually collected or the amount of taxes collected from the customers, whichever is greater.

(Ord. No. 21-96, § 1, 5-23-96)