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Car Rental Excise Taxes

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					State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

AK

(statewide)

AK

Anchorage

AK

Fairbanks

AR

(statewide)

AR AZ

Benton County Maricopa County (Phoenix)

AZ

Tucson

Alaska Vehicle Rental Tax - Rate: 10% of the rental. Alaska Statutes, Title 43, Chapter 43.52. Effective 1/1/04. Rentals of 90 days or less. Funds distributed to the state general fund in a special vehicle rental tax account. Anchorage Motor Vehicle Rental Tax - Rate: 8% of the rental. Anchorage Code, Title 12, Chapter 12.45. Effective 1/1/00. Rentals of 30 days or less, maximum tax limits apply. Funds distributed to the city general fund. City Border Expansion - A City Council committee will study the possibility of expanding Fairbanks' borders to see if bringing an additional 14 square miles into the city limits makes economic sense. The city would collect about $4.5 million annually in additional property tax but would have shown a loss of $656,000 the first year because of startup costs. But it would cost the city more to provide the police, fire, garbage and road service than what those residents pay now. The costs could be offset by a rental car tax of 12 percent if the Fairbanks International Airport was part of the city. City Council members and Thompson have said the airport should be annexed. Arkansas Rental Vehicle Tax - Rate: 10% of the rental (two 5% taxes imposed). Arkansas Code, Sec. 26-52-311. Rentals of 30 days or less, in addition to regular sales tax rates. Funds distributed - 75% to state Public Transit Trust Fund for purpose of acquiring federal matching funds - 25% Dept. of Education Public School Fund for teacher salaries. Road Improvements Car Rental Surcharge - Rate: 3.25% (Greater of 3.25% or $2.50 per rental. Replacement rentals with no charge are excluded. Replacement rentals with charge are at $2.50 per rental. Funding Usage: Cardinals stadium (NFL), Spring Training Facility (Cactus League). Arena - The city is considering building a new arena to replace the nearby 34-yearold facility, as soon as 2007. To cover the construction costs of the proposed building, the city is hypothetically looking at eight or 10 sources and a combination of other revenue. Recently, Pima County bundled together several revenue sources when they built their spring training facility -- including car-rental taxes. Stadium (Athletics) - New owner Lewis Wolff announced the formation of a venue and design development committee to prepare a plan for a new stadium. Tthe Oakland-Alameda County Coliseum Authority was asked to help expedite the project through the use of entitlements, tax incentives and negotiations with 30 or so owners of just more than 100 acres. This mixed-use approach, development and sale of adjacent property would help pay for the project. Stadium (Chargers) Kings Arena - ARCO: On 12/1, columnist Martin McNeal with the Sacramento Bee, wrote about the current "controversy" between the Sacramento Kings coowners Joe and Gavin Maloof and Sacramento-region leaders on how to pay for a new arena. McNeal made an argument for the use of car rental and/or hotel taxes. General Revenue - The Schwarzenegger administration may propose a rental car tax to be used for tourism, transportation, or reimbursing local governments. The state deficit may reach $9.0B. General Revenue - San Diego is facing financial problems. The city is also concerned about long-term tourism revenues. San Diego Regional Chamber of Commerce has proposed asking voters to approve a $2 charge for all rental car transactions to pay for city street maintenance. Money generated from the proposal would be used to pay for street resurfacing, pothole repair, street and sidewalk maintenance, facilities repair and construction, parks, public safety and affordable housing. A recent study by a University of California-San Diego political scientist suggests several ways the city might raise revenues, including charging a daily fee on rental cars. San Diego could bring in between $1.2 million -- $5 million annually by charging rental car dealerships a daily fee of $2 or $3 per rental. Expansion Of Terminal At John Wayne Airport - The Board of Supervisors approved a plan to fund the $512 million expansion and refurbishment of John Wayne Airport with a $4.50 fee for departing passengers. Previous plans included a $10 per rental-car contract.

$10,210,563 - Total revenue collected since FY 2004 $22,502,529.03 - Total revenue collected since FY 2000

General Revenue

Enacted Legislation

Yes

Alaska Statute

7-Feb-06

General Revenue

Enacted Legislation

Yes

Anchorage Code

7-Feb-06

Other

Discussion

Yes

N/A

Fairbanks Coverage

15-Dec-05

$16,523,500 - Total revenue collected since 2001. (Data is incomplete)

Transportation Other

Enacted Legislation

Yes

Arkansas Code

7-Feb-06

$32,442,192.37 - Total revenue collected since FY 2002.

Transportation Stadium/Sports Facility

Discussion Enacted Legislation

No Yes

N/A Arizona Statute

Benton County Coverage

25-Oct-05 2-Dec-05

Stadium/Sports Facility

Discussion

Yes

N/A

Tucson Coverage

7-Jul-05

CA

Oakland

Stadium/Sports Facility

Discussion

No

N/A

Oakland Coverage

18-Aug-05

CA CA

San Diego Sacramento

Stadium/Sports Facility Stadium/Sports Facility

Discussion Discussion

No Yes

N/A N/A

San Diego Stadium Coverage Sacramento Coverage

N/A 1-Dec-05

CA

(statewide)

General Revenue

Discussion

Yes

N/A

N/A

CA

San Diego

General Revenue

Discussion

Yes

N/A

San Diego GR Coverage

13-Jan-06

CA

Orange County

Other

Discussion

Yes

N/A

Orange County Coverage 22-Dec-05

Page 1 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

CT

DC

FL FL FL

FL

FL

Connecticut Tourism Account Surcharge - Rate: $1 per day. State Laws Chapter 228e, Sections 12-665 through 12-669. Effective 7/1/92. Rentals of 30 days or less. Funds deposited in state general fund. District of Columbia Gross Sales Tax (Tax Rate for Rental Vehicles is higher than regular sales tax) - Rate: 10% of rental (9% and 1% taxes imposed) Regular Sales Tax Rate is 5.75%. District of Columbia Code, Sections 47-2002 and 47-2002.02 (file attached). Funds distributed - 90% (9% tax) goes to District General Fund - 10% (1% tax) goes to Washington Convention Center Authority. Renovation Of Citrus Bowl Orlando Construction/Renovation of Downtown Arena Orlando Arena - Ringling Bros. and Barnum & Bailey Circus says it would move its winter Sarasota headquarters back to Sarasota if aging Robarts Arena were replaced with a new facility. One funding source mentioned was an additional 1 percent increase to the "bed" tax. The increase on the bed tax could come out to $2 million a year. Florida Rental Car Surcharge - Rate: $2 per day, 1st 30 days of rental or lease. (statewide) Florida Statutes Sec. 212.0606. Effective 1989? Funds distributed - 80% State Transportation Fund, 15.75% Tourism Promotional Trust Fund, 4.25% FL International Trade and Promotion Trust Fund. Transportation Revenue - Possible $2/day local surcharge. Legislation has been (statewide) filed for the 2006 session that would allow any local county, on approval of their council, to instate a surcharge. (statewide) Miami/Dade County Baseball Stadium (Marlins) - The Florida Marlins announced they will seek to relocate as early as 2008 after a deal to build a new stadium in Miami appeared dead for now. Local leaders say a deal probably won't be done in Palm Beach or Broward counties with tax money. In interviews with seven Palm Beach County legislators, six said Tuesday they opposed spending tax money to relocate a stadium in their county. Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: Phillips Arena Atlanta (NHL, NBA), Georgia Dome (NFL, Mixed Use) Athens-Clarke Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: May be used to promote industry, trade, commerce, and tourism; capital outlay projects including convention and sports facilities

$9,183,807 - Total revenue collected since FY 2003.

Other

Enacted Legislation

Yes

Connecticut Statute

3-Mar-06

General Revenue Other

Enacted Legislation

Yes

District Of Columbia Code

7-Feb-06

Stadium/Sports Facility Stadium/Sports Facility Stadium/Sports Facility

Discussion Discussion Discussion

No No No

N/A N/A N/A

Citrus Bowl Coverage Downtown Arena Sarasota Coverage

N/A 1-Nov-05 18-Nov-05

$1,227,028,328 - Total revenue collected since FY 1997.

Transportation Other

Enacted Legislation

Yes

Florida Statute

7-Feb-06

Transportation

Pending Legislation

Yes

HB 301

Florida Coverage

7-Apr-06

FL

Stadium/Sports Facility

Discussion

Yes

SB 2632 N/A

Marlins Stadium Coverage 17-Feb-06

GA

Stadium/Sports Facility

Enacted Legislation

Yes

Georgia Code Atlanta Ordinance Georgia Code

17-Feb-06

GA

General Revenue

Enacted Legislation

Yes

17-Feb-06

GA

City of Augusta, Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: Funds County of Richmond distributed to the City for Parking Facilities. Augusta/Richmond Code of Ordinances, Sec. 2-2-50. Effective 1998. City of Marietta Cobb County Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: Promote industry, trade, commerce and tourism - and for capital outlay projects related to the Marietta Conference Center and Resort, the Marietta City Club Golf Course, Brumby Hall, and the Marietta Museum of History. Funds may also be used to maintain and operate the specific capital outlay projects listed. Effective 1996. Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding usage: the promotion of industry, trade, commerce, and tourism. Effective 1996. Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: Funds distributed to City for Sports Facility Projects and Promoting Trade. Lawrenceville Code or Ordinances, Chapter 45. Effective 7/1/99.

$1,294,710.36 - Total revenue collected since 2003.

General Revenue

Enacted Legislation

Yes

Athens-Clarke Ordinance Georgia Code

16-Mar-06

GA

General Revenue

Enacted Legislation

Yes

Augusta/Richmond Ordinance Georgia Code

21-Apr-06

GA

College Park

General Revenue

Enacted Legislation

Yes

Marietta Ordinance Georgia Code College Park Ordinance Georgia Code

21-Apr-06

GA

Lawrenceville

$522,088.01 - Total revenue collected since 1999. (Data is incomplete)

General Revenue

Enacted Legislation

Yes

16-Mar-06

GA

Savannah

Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: May be used $9,968,978.23 - Total revenue collected since to promote industry, trade, commerce, and tourism; capital outlay projects 1998. including convention and sports facilities Excise Tax on Rental Motor Vehicles - Rate: 3%. Funding Usage: The tax on rental vehicles will go toward installing and maintaining sidewalks, traffic lights and streetlights. Enacted: March 2006. All car rentals lasting less than 31 days.

General Revenue

Enacted Legislation

Yes

Lawrenceville Code Georgia Code

10-Mar-06

GA

Sandy Springs

General Revenue

Enacted Legislation

Yes

Savannah Ordinance Georgia Code

Sandy Springs Coverage

30-Mar-06

Sandy Springs Ordinance Page 2 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

GA

Atlanta

GA

Atlanta

HI

(statewide)

NASCAR Hall of Fame Mueseum - Georgia lawmakers are trying to win NASCAR's hall of fame for downtown Atlanta with millions of new dollars from Dale Earnhardt license plates and airport rental cars. Leaders in Georgia's House will soon introduce legislation to shift additional money to the hall of fame project from Georgia's new NASCAR license plate and Atlanta's 10-year-old rental car tax. This would be on top of the $32 million in public incentives already on the table. Streetcar System - Business and community leaders are trying to get a streetcar system on Peachtree Street. The proposed two-line Atlanta network would cost up to $335 million to build and $23 million a year to operate.Options discussed range from going after federal funds to tapping into the city's hotel and car rental tax revenue. Hawaii Rental Motor Vehicle Surcharge - Rate: $3 per day (increased to $3 per $302,607 - Total revenue collected since 1995. day from $2 per day for period between 9/1/99 through 8/31/07), rentals of less than 6 months, not on replacement rentals. Hawaii Statutes, Chapter 251. Effective 1991? Funds distributed - couldn't find any specific law specifying but found the tax mentioned in the "Special Funds" of the state and also found it mentioned in the description of the Highway Special Revenue Fund. Iowa Automobile Rental Excise Tax - Rate: 5% of the rental. Code of Iowa, Sec. $33,450,684.76 - Total revenue collected since 432C. Effective 1992. Rentals of 60 days or less. Funds are distributed to the 1993. state Road Use Tax Fund. Tourism Marketing - Iowa Department of Economic Development Director Michael Blouin has discussed having a rental car tax that would fund only tourism Connecting Idaho road plan - An editorial about Gov. Dirk Kempthorne's proposed Connecting Idaho road plan notes that Transportation Board Chairman Chuck Winder, Kempthorne's top lieutenant on Connecting Idaho, has reportedly said that he hopes the board will make a recommendation to the governor-elect by December on a package that could include higher fuel taxes and registration fees and new sources of revenue, including toll roads and taxes on car rentals. The board won’t be ready to craft a tax-hike plan until after lawmakers leave. Metropolitan Pier and Expositions Authority Tax - Rate: 6%. Metropolitan Pier and Exposition Authority (MPEA) (unit of Government in Illinois). Effective 1991. Funds used by MPEA to promote and maintain fairs, expositions, meetings and conventions. Manage Navy Pier and McCormick Place. Chicago Motor Vehicle Lessor Tax - Rate: $2.75 per rental. Municipal Code of $12,427,000 - Total Chicago, Chapter 3-48 Motor Vehicle Lessor Tax. Funds deposited in the general revenue collected since 2004. (Data is funds of the city. incomplete) Automobile Lease Tax - Rate: $1.00 per rental. Village Code Title 3, Chapter 36, $698,250 - Total revenue collected since 2001. Sec. 36.001 through 36.005. Funds deposited in the general funds of the village.

Stadium/Sports Facility

Discussion

Yes

Atlanta NASCAR Coverage10-Mar-06

Transportation

Discussion

Yes

N/A

Atlanta Coverage

N/A

General Revenue Other

Enacted Legislation

Yes

Hawaii Statute

7-Feb-06

IA

(statewide)

Transportation

Enacted Legislation

Yes

Iowa Code

7-Feb-06

IA

(statewide)

Other

Discussion

Yes

N/A

Iowa Coverage

28-Jun-05

ID

(statewide)

Transportation

Discussion

Yes

Idaho Coverage

17-Feb-06

IL

Chicago

Other

Enacted Legislation

Yes

Illinois Statute

7-Feb-06

IL

Chicago

General Revenue

Enacted Legislation

Yes

Chicago Municipal Code

7-Apr-06

IL

Schaumburg

General Revenue

Enacted Legislation

Yes

Schaumburg Village Code

10-Mar-06

IL IN

KS

Evergreen Park Lessor Tax: $2. 75 per rental. No ordinance or state law ? available. Effective ? Funds distributed to the city (purpose unknown, if any) County Marion County (Indianapolis) Supplemental Auto Rental Excise Tax (Excludes replacement rentals) - $9,108,017 - Total Stadium/Sports Facility Rate: 4% (Rate increased from 2% to 4%, effective July 1, 2005). Funding Usage: revenue collected since 2002. Conseco Fieldhouse (NBA), RCA Dome, Convention Building Authority.Funds used for IN Stadium and Convention Building Authority. Johnson County Youth Soccer Facility - 30-field complex. A professional soccer stadium is also Stadium/Sports Facility being considered. In a presentation to county commissioners, a group of 13 civic leaders unanimously endorsed the fast-track construction of a soccer complex that could cost up to $125 million. Commissioners all agreed that the soccer complex deserves serious consideration. Two major hurdles remain — how to pay for the 18,000- to 22,000-seat complex and where to build the estimated 220-acre project. Several financing mechanisms are on the table. Commissioner John Segale supports the idea of a countywide guest tax, similar to the car-rental tax imposed in Kansas City to help finance the downtown Sprint Center. Segale says a 2 percent tax over 20 years could pay for the capital costs and land for the 30 youth fields proposed in the Oct. 5 feasibility study. That would require a change in state law that prohibits such a tax in cities like Overland Park, Olathe, Lenexa and Shawnee that already impose a guest tax. The County Economic Research Institute estimates that a 1 percent guest tax would generate $1.2 million a year. Thirty counties in Kansas impose such a tax ranging from 1 percent to 6 percent. Page 3 of 11 Evergreen Park

Enacted Legislation Enacted Legislation

Yes Yes Indiana Code Indianapolis Coverage

16-Mar-06 3-Mar-06

Discussion

Yes

N/A

Johnson County Coverage 13-Jan-06

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

KS

KY

KY

KY

KY KY

LA

LA

MA

MA

Non-Profit Arts Funding - City Council members said they are interested in adding a new city tax to local car rentals to raise money for arts funding in 2007 and beyond. The city could charge either an extra $1.10 per vehicle or increase the current tax by 2.5 cents on the dollar. According to estimates, either method would bring in about $750,000 a year. Boone Rental Motor Vehicle License Fee - Rate: 3% of the rental. Boone Boone County County, Campbell and Kenton Counties have an interlocal agreement. Boone County Code of Ordinances, Title III, Chapter 40. Effective Jan. 1, 1995. Rentals of 30 days or less. Funds are deposited by each county to the Motor Vehicle License Account - and then distributed to the combined county organization for Economic Development Activities. Campbell County Campbell County Rental Motor Vehicle License Fee - Rate: 3% of the rental. Boone County, Campbell and Kenton Counties have an interlocal agreement. Campbell County Code of Ordinances, Title XI, Chapter 115. Effective Jan. 1, 1995. Rentals of 30 days or less. Funds are deposited by each county to the Motor Vehicle License Account - and then distributed to the combined county organization for Economic Development Activities. Kenton County Rental Motor Vehicle License Fee - Rate: 3% of the rental. Kenton County Boone County, Campbell and Kenton Counties have an interlocal agreement. Kenton County Code of Ordinances, Title XI, Chapter 112. Effective Jan. 1, 1995. Rentals of 30 days or less. Funds are deposited by each county to the Motor Vehicle License Account - and then distributed to the combined county organization for Economic Development Activities. McCracken County Rental Motor Vehicle License Fee - Rate: 3% of the rental. Rentals of 30 days or less. Funds are used for Economic Development Activities. Arena - A preliminary plan, approved by an arena finance committee, has been Louisville forwarded to the Louisville Arena Task Force. The plan would generate $33.6 million annually – the financing is comprised of a ticket tax, business contributions and rebated taxes. The final recommendation does NOT include a car rental tax. Louisiana Automobile Rental Tax - Rate: 3% of the rental (2.5% state tax, 0.5% (statewide) local tax). Louisiana Revised Statutes, Sec. 47:551. Effective 1990. Rentals of less than 30 days, not on replacement rentals. Funds are for both state and local purposes. A few parishes have specific purposes mentioned in the law, including arts and recreation activities and road repairs. Renovation of Superdome, State’s Monetary Obligation to the Saints - All tax New Orleans issues related to the Superdome and rental car taxes are on hold pending the rebuilding of New Orleans and the state of Louisiana. Massachusetts Parking Surcharge - Rate: $.60 per rental. Massachusetts State (statewide) Law, Part I, Title XIV, Chapter 90, Section 20E. Rentals of 31 days or less. Funds used for convention and exhibition facilities. Boston Convention Center Financing Surcharge (Massachusetts) - Rate: Boston $10 per rental. Funds distributed to the Boston Convention and Exhibition Center Fund ($1 of each transaction goes to Boston's Room Occupancy Excise Fund). Massachusetts Uncodified Law, 1997 Chapter 152 Section 9(e). Effective late 1997 or early 1998. Rentals of 31 days or less. Wichita Revere Barnstable Revere Vehicle Rental Surcharge - Rate: $10 per rental. Effective October 1, 2005. Rentals of 30 days or less. Funds go to City to fund Public Safety building. Public Construction Projects - State Rep. Demetrius Atsalis wants to raise money for public construction projects in Barnstable by imposing a $10 surcharge on car rentals in the town. The state currently assesses a $10 surcharge on car rentals of 30 days or less in Boston, using the revenue to pay for convention center development. Atsalis intends to file a bill like Revere's on Barnstable's behalf. Atsalis said the income might fund an upgrade of Hyannis' wastewater treatment facility. Maryland Sales Tax (rate higher than regular sales tax) - Rate: 11.5% rate on passenger vehicles, 8% rate on pick up trucks and cargo vans (regular rate is 5%). Annotated Code of Maryland Title 11 Subtitle 1 Sec. 11-104/ Rentals of 180 days or less. Funds go to state general fund. Maine Sales Tax (rate higher than regular sales tax) - Rate: Rate increased on automobile rentals in 1994. 10% on short-term rentals (regular rate is 5%). Maine Revised Statutes Title 36, Part 3, Chap. 213 Sec. 1811. Rentals of less than one year. Funds go to state general fund.

Other

Discussion

Yes

N/A

Wichita Coverage

10-Aug-05

$12,850,000 - Total revenue collected since FY 1999.

General Revenue

Enacted Legislation

Yes

Boone County Code

7-Feb-06

$65,000 - FY 2006 YTD amount.

General Revenue

Enacted Legislation

Yes

Campbell County Code

7-Feb-06

General Revenue

Enacted Legislation

Yes

Kenton County Code

7-Feb-06

Other Other

Enacted Legislation Discussion

Yes Yes (Not in current form) Yes

Kentucky Statute N/A Louisville Coverage

7-Feb-06 26-Sep-05

Other

Enacted Legislation

Louisiana Statute

7-Feb-06

Stadium/Sports Facility

Discussion

Yes

N/A

New Orleans Coverage

N/A

$8,902,298 - Total revenue collected since 1998.

Other Civic Facility

Enacted Legislation

Yes

Massachusetts General Law Massachusetts General Law

7-Feb-06

Other Civic Facility

Enacted Legislation

Yes

16-Mar-06

MA MA

Other Other

Enacted Legislation Discussion

Yes Yes

MA Department Of Revenue Taxpayer Information Release Revere Coverage 14-Apr-06 N/A Barnstable Coverage N/A

MD

(statewide)

$475,165,464 - Total revenue collected since FY 1994. $27,885,856 - Total revenue collected since 2001. Page 4 of 11

General Revenue

Enacted Legislation

Yes

Maryland Code

7-Feb-06

ME

(statewide)

General Revenue

Enacted Legislation

Yes

Maine Statute

7-Feb-06

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

MI

Professional Sports & Convention Facilities Excise Tax - Rate: 2%. Funding Wayne County (Detroit) Usage: Comerica Park (MLB)

$20,243,066 - Total revenue collected since FY 2002.

Stadium/Sports Facility

Enacted Legislation

Yes

Michigan Code

17-Mar-06

MI

Detroit

MN MN

(statewide) (statewide)

MN

(statewide)

MO

Springfield

MO

Kansas City

Tourism Marketing - The executive vice president and COO of the Detroit Metro Convention & Visitors Bureau is quoted as saying Michigan businesses may need to consider ways to raise revenue to increase the tourism-promotion budget, such as a rental-car tax or a hotel tax. New stadiums - University of Minnesota Football (Gophers); Minnesota Twins (MLB), Vikings (NFL) Minnesota Rental Motor Vehicle Tax - Rate: 6.2% of the rental. Minnesota Statutes, Chap 297A.64. Effective 07/01/01 (was supposed to expire on 12/31/05 but was continued). Rentals of 28 days or less. Funds go to State General Fund. General Revenues - Gov. Pawlenty asked for a renewal of rental car tax to help alleviate budget shortfalls. The 2005 state tax bill includes $19 million from extending the 6.2% Motor Vehicle Rental Tax that was due to expire. Non-Profit Arts Funding - A columnist in the Pioneer Press highlighted recent efforts in Wichita and Charlotte to use car rental taxes to fund arts programs. The columnist urged state legislators not to forget about funding for the arts. Airport Expansion - The Springfield-Branson National Airport won't get as much federal help as it had hoped to build the new Midfield Terminal. But airport has grown enough that it can afford more on its own. In order to afford the $118.9 million Midfield project, the airport will need to raise $102.8 million through a bond issue. And to afford the debt payments on those bonds, it will need to increase parking and rental car fees. Rental car companies would face a 5 percent increase in concession fees. Passenger Vehicle Rental Fee - Rate: $4/day. Funding Usage: Downtown Arena

Other

Discussion

Yes

Wayne County Ordinance N/A Detroit Tourism Coverage

5-Jul-05

Stadium/Sports Facility $83,182,000 - Total revenue collected since 1999. General Revenue

Discussion Enacted Legislation

No Yes

N/A Minnesota Statute

MN Stadium Coverage Minnesota GR Coverage

N/A 16-Mar-06

Other

Discussion

Yes

N/A

MN Non-Profit Coverage

N/A

Other

Discussion

Yes

N/A

Springfield Coverage

13-Jan-06

$2,103,018 - Total revenue collected since FY 2004.

Stadium/Sports Facility

Enacted Legislation

Yes

Kansas City Ordinance

Kansas City Coverage

10-Mar-06

MO

Kansas City

NC

Davidson

Rolling Roof (Arrowhead Stadium) - Jackson County rejected a recent ballot initiative for a rolling roof for Arrowhead Stadium. A future August ballot measure is a possibility. A strategist for the stadium campaign has speculated that future funding options for the roof could include county hotel or rental-car taxes. Rental Car Tax - The town board approved a rental car tax. Davidson presently has no rental car agencies; the ordinance brings the town in line with Mecklenburg County and its other municipalities, all of which have rental car taxes in place.

Discussion

Yes

KC Roof Coverage

7-Apr-06

?

Enacted Legislation

Yes

Davidson Coverage

17-Mar-06

NC NC

NC

NC

ND

Vehicle Rental Tax - Rate: 5%. Funding Usage: Triangle Transit Authority - used Wake, Durham and Chapel Hill to benefit the special district to regional transportation. Build/Refurbish Cultural Arts Facilities - $150.5 million package of new Charlotte museums and theaters. Funding: 5% increase in local rental-car taxes (from 11% to 16%). Mecklenburg commissioners agreed to dedicate property taxes from the Wachovia-built project to help pay for the arts facilities. County and city officials have agreed to commit $41 million in expected property taxes to arts projects. City officials released a nine-page draft document that outlines the financial agreement among the city, county and bank for the proposed cultural facilities. The draft follows concepts the City Council and county commissioners have already approved. Wachovia would build the cultural projects, then sell them to the city. The money would come from several sources, including a proposed car-rental-tax hike and property taxes from Wachovia's project. NASCAR Hall of Fame Mueseum - The N.C. House backed a special Charlotte Mecklenburg hotel tax to help pay for a NASCAR Hall of Fame museum that boosters want to lure to Charlotte. The Senate has already signed off and Gov. Mike Easley is expected to approve it. Minor League Baseball Stadium - A plan was recently floated to help the Class Charlotte AAA Charlotte Knights minor-league baseball team relocate to a Third Ward ballpark; will require the city to examine its financial options. City Motor Vehicle Rental Tax - Rate: 1% of the rental. Funding Usage: general Bismarck revenue/visitor attractions and promotions. Effective 4/1/06. Rentals of less than 30 days for vehicles delivered to airport customers.

Transportation Other Civic Facility

Enacted Legislation Pending Legislation

Yes Yes

North Carolina Statute City Council Resolution

Triangle Region Coverage 2-Dec-05 Charlotte Coverage 20-Jan-06

Stadium/Sports Facility

Pending Legislation

No

SB 525

NC NASCAR Coverage

N/A

Stadium/Sports Facility

Discussion

No

N/A

Charlotte Minor League

6-Jan-06

General Revenue

Enacted Legislation

Yes

Bismarck Ordinance

Bismarck Coverage

16-Mar-06

Page 5 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

ND

ND

NE

NH

NJ

NJ NJ

NM

NM

NV

NV

Grand Forks Sales Tax on Short Term Rentals of Motor Vehicle - Rate: 1% of the rental. Funding Usage: Funds distributed to City Convention and Visitors Bureau Promotion Fund. Grand Forks, ND Ordinance 4123. Effective 4/1/06. Rentals of less than 30 days for vehicles delivered to airport customers. Minot Sales Tax on Short Term Rentals of Motor Vehicle - Rate: 1% of the Minot rental. Funding usage: Funds go to the city convention and visitors bureau. City of Minot Code of Ordinances, Chapter 28 1/2, Article II, Section 28 1/2-21. Effective 1/1/06. Rentals of less than 30 days for vehicles delivered to airport customers. $10,024,514 - Total Omaha Occupation Tax on Automobile Rentals - Rate: $4 per rental. Omaha Omaha Municipal Code Sec. 19-34. Effective 1980. Rentals of 30 days or less. Funds go revenue collected since 1992. to City. $40,433,141.00 - Total New Hampshire Tax On Rentals - Rate: 8% of the rental. New Hampshire (statewide) revenue collected since Statutes, Chapter 78-A (Meals and Rooms Tax - now referred to as Meals and FY 1999. Rentals Tax by State. Effective 7/1/99. Rentals of 180 days or less. Funds go to the state Education Trust Fund. New Jersey Domestic Security Fee - Rate: $2 per day. State Laws - Appendix A $41,568,101 - Total (statewide) - A:9-78 Fees to Fund Domestic Security Account. Effective 8/1/02. Rentals of 28 revenue collected since 2003. days or less. Funds deposited in the State General Fund the Domestic Security Account. Arena (Devils) - Proposal for a $310M arena as part of redevelopment of Newark downtown Newark Transportation Revenue - A report from the Regional Plan Association estimates (statewide) a $2.7 billion annual gap in funding for the state's transportation network and identifies 11 revenue options. The Regional Plan Association recommended a combination of a number of revenue sources should be considered, including rental car fees. $72,387,236.27 - Total New Mexico Leased Vehicle Surcharge - Rate: $2 per day. State Laws (statewide) revenue collected since Chapter 7, Article 14A - Leased Vehicle Gross Receipts Tax Act. Rentals of less than 6 months. Funds deposited - 1/4 to the local governments road fund and 3/4 1994. to the highway infrastructure fund. Arena: In November, a mayoral task force said they might seek proposals - again Albuquerque for a new downtown arena. Last proposal, by a group in Phoenix, went no where without public subsidies. Nevada Government Services Fee - Rate: 6% of the rental. State Laws - Title 43 $112,447,520 - Total (statewide) - Chapter 482. Effective 1993. Rentals of 31 days or less. Funds deposited to the revenue collected since FY 1999. state general fund. Rental Car Fee - Rate: 2%. Funding Usage: May be used to pay the costs for a Clark County (Las Vegas) performing arts center Grand Forks

Other

Enacted Legislation

Yes

Grand Forks Code

Grand Forks Coverage

30-Mar-06

Other

Enacted Legislation

Yes

Minot Ordinance

Minot Coverage

7-Feb-06

General Revenue

Enacted Legislation

Yes

Omaha Code

7-Feb-06

Other

Enacted Legislation

Yes

New Hampshire Statute

7-Feb-06

Other

Enacted Legislation

Yes

New Jersey Statute

7-Feb-06

Stadium/Sports Facility Transportation

Discussion Discussion

No Yes

N/A N/A

Newark Coverage New Jersey Coverage

N/A 13-Dec-05

Transportation

Enacted Legislation

Yes

New Mexico Statute

17-Mar-06

Stadium/Sports Facility

Discussion

No

N/A

Albuquerque Coverage

1-Dec-05

General Revenue

Enacted Legislation

Yes

Nevada Statute

17-Mar-06

Other Civic Facility

Enacted Legislation

Yes

Nevada Statute Clark County Code Nevada Statute

Clark County Coverage

21-Apr-06

Minor League Baseball Stadium Project Fee - Rate: 2%. Funding Usage: Minor $2,234,536.03 - Total Washoe County (Reno) revenue collected since League Baseball 2004. Rental Car Mitigation Program - Rate: $4.75 per day. Tahoe Regional Planning $41,149,514.14 - Total NV/CA Tahoe (TRPA) Agency Code of Ordinances, Chapter 95, Rental Car Mitigation Program. Effective revenue collected since 1995. 12/1/93. Local residents exempt from the mitigation fee. Funds distributed to the Tahoe Transportation District Arena/Stadium/Professional Sports Team: Las Vegas Mayor Oscar Goodman NV Las Vegas is pursuing a team in one of the Big Four pro sports: MLB, the NBA, the NFL or the NHL. Goodman has been in discussions with the Marlins (MLB – FL), the Hornets (NBA – LA). Arena (NJ Jets) - Developer Bruce Ratner purchased the NJ Nets basketball team NY Brooklyn with the intent of moving them to an arena to be built in Brooklyn. New York Special Tax on Passenger Car Rentals (in addition to regular sales $78,628,101 - Total NY (statewide) revenue collected since tax percentage that we collect) - Rate: 5% of the rental. New York Consolidated Statutes, Article 28-A, Sec. 1160. Effective 6/1/90. Rentals of less than one year. 2004. Funds go to Highway and Bridge Trust Fund (before 2002 they went to general fund). $37,719,266.66 - Total City of Cleveland Motor Vehicle Lessor Tax - Rate: $6 per rental. Codified OH Cleveland revenue collected since Ordinances of the City of Cleveland, Chapter 198. Effective 4/1/91. Funds go to 1992. City General Fund. NV

Stadium/Sports Facility

Enacted Legislation

Yes

Reno Coverage

2-Dec-05

Transportation

Enacted Legislation

Yes

TRPA Ordinance

7-Feb-06

Stadium/Sports Facility

Discussion

No

N/A

Las Vegas Coverage

15-Dec-05

Stadium/Sports Facility Transportation

Discussion Enacted Legislation

No Yes

N/A New York Law

Brooklyn Coverage

N/A 7-Feb-06

General Revenue

Enacted Legislation

Yes

Cleveland Code

7-Feb-06

Page 6 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

OH

OH

OH

OH

OR

Convention Center - The Convention Facilities is finalizing a proposal for a new convention center. Final costs and funding options have yet to be determined. Cleveland Convention Center is in need of additional funds, a Plain Dealer editorial mentioned that the Convention Center Authority needed to evaluate how much money would be needed from potential revenue sources, including rental car taxes. General Revenues - State officials are likely to propose a daily car rental tax to (statewide) help fund state tourism, perhaps in Governor’s State of the State address (a 1% hotel tax has already been proposed). Cooper Stadium - Franklin County commissioners are set to announce the Columbus formation of two groups to guide the effort of replacing Cooper Stadium with a Downtown ballpark. Cooper Stadium is the current home of the Columbus Clippers, a AAA baseball team affiliated with the New York Yankees. Commissioners want to build the new stadium without taxpayer dollars are exploring private-sector financing possibilities. A Lucas County (Toledo) rena - Toledo Storm (ECHL) or Arena Football. Lucas County Treasurer Wade Kapszukiewicz said his office would float up to $15 million in bonds as seed money for a sports arena in downtown Toledo. Early estimates are a $50 million to $70 million price tag for the arena. Another $7.5 million could be available from legislative maneuvering. Toledo Councilman Frank Szollosi said the excitement about a downtown arena should be tempered with a dose of fiscal reality. The project must work from the revenue side, meaning it must secure acts, cut a deal with the Toledo Storm, and possibly land an Arena Football League team, among other possible deals. An additional $20-25 million still needs to be raised. A car rental tax has been mentioned. $10,124,894 - Total Car Rental Tax - Rate: 10% of the rental. Lane County Code, Chapter 4 Taxes. Lane County revenue collected since Rentals of 30 days or less, not on replacement rentals. Funds deposited - 76% FY 1997. county parks and 24% general fund of the county. Cleveland Multnomah County Motor Vehicle Rental Tax - Rate: 12.5% of the rental. Multnomah County Code Chapter 11, Section 300. Rentals of 30 days or less, not on replacement rentals. Funds deposited in the general fund of the county. Arena - Trailblazers Portland Pennsylvania Public Transportation Assistance Fee - Rate: $2 per day. State (statewide) Laws - Tax Reform Code of 1971, Sec. 2301. Effective 1994? Funds deposited in the Public Transportation Assistance Fund. Rental Philadelphia County and City Car Tax - Rate: 2%. Funding Usage: Lincoln Financial Field (NFL), Citizen's Bank Park (MLB) $39,633,665.91 - Total revenue collected since FY 2002. $309,503,400 - Total revenue collected since 1993. $20,295,998 - Total revenue collected since 2001.

Other Civic Facility

Discussion

No

N/A

Cleveland Coverage

N/A

General Revenue

Discussion

Yes

N/A

Ohio Coverage

N/A

Stadium/Sports Facility

Discussion

Yes

N/A

Columbus Stadium Coverage

15-Apr-05

Stadium/Sports Facility

Discussion

Yes

Toledo Coverage

10-Mar-06

General Revenue

Enacted Legislation

Yes

Lane County Code

3-Mar-06

OR

General Revenue

Enacted Legislation

Yes

Multnomah County Code

7-Feb-06

OR PA

Stadium/Sports Facility Transportation

Discussion Enacted Legislation

Yes Yes

Portland Coverage Pennsylvania Statute

17-Mar-06 17-Mar-06

PA

Stadium/Sports Facility

Enacted Legislation

Yes

Pennsylvania Statute

Philadelphia Coverage

16-Mar-06

PA PA

Allentown (statewide)

Minor League Baseball Stadium - A deal was signed to bring a full-season minor league baseball team to the area. Financing plans have not been finalized. Public Transportation - Several vehicle-related taxes proposed to cover the transportation authorities’ deficits. Includes raising vehicle rental fee from $2 to $4 Pittsburgh Penguins Stadium - Gov. Ed Rendell is urging Pittsburgh Mayor Bob O'Connor and Allegheny County Executive Dan Onorato to offer a new arena financing plan that would be similar to the Plan B used to build PNC Park and Heinz Field. This plan used pubic subsidies, including $13.4 million annually in Region Asset District (RAD) money to pay off debt incurred to build the new stadiums along with $300 million in state funding and millions in federal dollars for street and road rerouting. Rendell says that the creative package will include tax dollars and money from arena-based funding streams such as naming rights and proceeds from permanent seat licenses. The OP-ED asks: "Does Rendell intend to ask for an increase in the car rental tax or hotel tax as was done in other cities? The city and county would need permission from the state Legislature to raise either rate. An attempt to increase the car rental tax to fund the operating deficit of the new convention center was defeated. Moreover, the hotel tax already is at a very high 7 percent. Neither the city nor county government has money to spend on a new arena. And it is very unlikely the Legislature would approve a large quantity of state tax dollars when all private funding options have yet to be explored."

Stadium/Sports Facility Transportation

Discussion Discussion

No Yes

Philadelphia Code N/A N/A

Allentown Coverage Pennsylvania Coverage

16-May-05 N/A

PA

Pittsburgh

Stadium/Sports Facility

Discussion

Yes

22-Mar-06

Page 7 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

RI

(statewide)

RI

Providence

SC

Columbia

SD TN TN

Sioux Falls

Rhode Island Rental Vehicle Surcharge - Rate: 6% of the rental. Rhode Island $21,875,000 - Total revenue collected since General Laws, Chapter 31-34.1. Effective 1994? 1/2 of the funds stay with the 1995. rental car company to reimburse licensing, title and registration fees - 1/2 of the funds go to the state's general fund. If 1/2 of the amount collected exceeds the expenses for licensing, title and registration fees, the excess goes to the state's general fund. Dunkin’ Donuts Center - The state of Rhode Island has lent money to the Rhode Island Convention Center Authority so that the Convention Center Authority can buy the Dunkin Donuts Arena from the city of Providence. The Rhode Island Convention Center Authority would handle the renovation. USC Baseball Stadium - The University of South Carolina assured the city of Columbia that it would not ask for city tax dollars to help build a $17.5 million baseball stadium for the University. USC may approach the city, however, to help fund infrastructure. USC has asked the city for financial help in the past. Arena - Proposal for $120M recreation center and replacing Sioux Falls Arena. $7,461,019 - Total revenue collected since

General Revenue Other

Enacted Legislation

Yes

Rhode Island Law

7-Feb-06

Stadium/Sports Facility

Discussion

No

N/A

Providence Coverage

13-Oct-05

Stadium/Sports Facility

Discussion

No

N/A

Columbia Coverage

27-May-05

Other Civic Facility Stadium/Sports Facility Other Civic Facility

Discussion Enacted Legislation Discussion

Yes Yes Yes

N/A Tennessee Statute N/A

Sioux Falls Coverage Nashville Coverage

N/A 17-Mar-06 23-Feb-06

TX

County Vehicle Rental Tax - Rate: 2%. Funding Usage: FedEx Forum (NBA) Shelby County (Memphis) Convention Center - A study committee is expected to recommend a massive Nashville new convention center facility. The recommendation apparently will be to build a new facility at a cost of more than $400 million, paid for by a host of user fees that would involve changes in state and local law. The project would be financed by passing a state law to create a tourism development zone downtown and by increasing restaurant, hotel and rental car taxes, along with other fees paid primarily by visitors. Possible 1% rental tax. Sports Bexar County (San Antonio) Venue Short-Term Motor Vehicle Rental Tax - Rate: 5%. Funding Usage: SBC Center (NBA) Sports Venue Short-Term Motor Vehicle Rental Tax - Rate: 5%. Funding Dallas County (Dallas) Usage: American Airlines Center (NHL, NBA) Sports Venue Short-Term Motor Vehicle Rental Tax - Rate: 5%. Funding El Paso County (El Paso) Usage: Sunbowl Stadium (NCAA) Sports Venue Short-Term Motor Vehicle Rental Tax - Rate: 5%. Funding Harris County (Houston) Usage: Minute Maid Field (MLB), Reliant Stadium (NFL), Toyota Center (NBA) Sports Venue Potter and Randall County (Amarillo) Short-Term Motor Vehicle Rental Tax - Rate: 5%. Funding Usage: Rodeo Grounds Youth Sports Complex - Parks and Recreation department has plans for a youth New Braunfels complex and is trying to figure out how to come up with funds for the project. Members of the Parks Advisory Committee traveled to several facilities around the state, researching how each complex operates. They were most impressed with Euless – which was funded by a half-cent sales tax and car rental tax funds

$53,900,000 - Total revenue collected since 2000.

Stadium/Sports Facility

Enacted Legislation

Yes

Texas Statute

SBC/AT&T Arena Coverage

14-Apr-06

TX TX TX

Stadium/Sports Facility Stadium/Sports Facility $132,493,855.00 - Total revenue collected since 1998. Stadium/Sports Facility

Enacted Legislation Enacted Legislation Enacted Legislation

Yes Yes Yes

Texas Statute Texas Statute Texas Statute

2-Dec-05 2-Dec-05 2-Dec-05

TX TX

Stadium/Sports Facility Other Civic Facility

Enacted Legislation Discussion

Yes Yes

Texas Statute N/A New Braunfels Coverage

2-Dec-05 23-Jun-05

TX TX TX

TX

TX UT UT

Arena Possible Shopping Outlet Arena/Stadium - The city is currently trying to create a sports and community venue district to build a new arena through several forms of funding including a 5 percent car rental tax. Free-Lunch Program For Seniors - During the county judge election campaign, El Paso candidates have been asked about eliminating non-mandated services. This elimination would end the free-lunch program upon which senior citizens throughout El Paso County rely. Banker and candidate Eli Muñoz said the nonmandated services are a common-sense issue: They make for a better relationship between the county and the citizens. To pay for these programs, Muñoz suggests getting creative with taxes, such as taxing rental cars. "If you can tax a visitor instead of one of our own, then we should look at it," he said. MLB Stadium - Relocation for Florida Marlins. Extend current 5% rental tax. Bexar County (San Antonio) Soccer Stadium - City is considering building a $60M soccer stadium for the Real Salt Lake City Salt Lake team. $30M in taxpayer bonds is being considered. Utah Motor Vehicle Rental Tax - Rate: 2.5% of the rental. Utah State Law - Title $26,456,484.49 - Total (statewide) revenue collected since 59 Chapter 12. Effective 1997. Rentals of 30 days or less, not on replacement 1998. rentals. Funds distributed to the Transportation Corridor Preservation Revolving Loan Fund. Harlingen Harlingen El Paso

Stadium/Sports Facility Other Stadium/Sports Facility

Discussion Discussion Discussion

Yes Yes Yes

N/A N/A N/A

Harlingen Arena Coverage Harlingen Outlet Coverage El Paso Coverage

N/A N/A N/A

Other

Discussion

Yes

El Paso Lunch Coverage

Stadium/Sports Facility Stadium/Sports Facility Transportation

Discussion Discussion Enacted Legislation

Yes No Yes

N/A Utah Code

San Antonio Coverage SLC Soccer Coverage

17-Mar-06 N/A 16-Mar-06

Page 8 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

UT

Davis County

Davis County Tourism, Recreation, Cultural and Convention Tax on Short- $2,200,593 - Total term Rentals - Rate: 7% of the rental. Davis County Code Chapter 3.04. Effective revenue collected since 1999. Rentals of 30 days or less, not or replacement rentals. Funds distributed to 1999. the County Tourism, Recreation, Cultural and Convention Fund. Duchesne County Tourism, Recreation, Cultural And Convention Tax On Short-term Rentals - Rate: 3% of the rental. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund. Grand County Tourism, Recreation, Cultural And Convention Tax On Short- $165,078.26 - Total revenue collected since term Rentals - Rate: 3% of the rental. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural 1998. and Convention Fund. Morgan County Tourism, Recreation, Cultural And Convention Tax On Short- $35,493.24 - Total revenue collected since term Rentals - Rate: 7% of the rental. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural 2001. and Convention Fund. $79,295,599 - Total Salt Lake County Tourism, Recreation, Cultural And Convention Tax On revenue collected since Short-term Rentals - Rate: 7% of the rental. Salt Lake County Code - Title 3 1993. Chapter 3. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund.

Other

Enacted Legislation

Yes

Davis County Code

7-Feb-06

UT

Duchesne County

Other

Enacted Legislation

Yes

7-Feb-06

UT

Grand County

Other

Enacted Legislation

Yes

7-Feb-06

UT

Morgan County

Other

Enacted Legislation

Yes

7-Feb-06

UT

Salt Lake County

Other

Enacted Legislation

Yes

Salt Lake County Code

7-Feb-06

UT

UT

UT

UT

Sevier County Tourism, Recreation, Cultural and Convention Tax on Shortterm Rentals - Rate: 7% of the rental. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund. Uintah County Code Uintah County Tourism, Recreation, Cultural and Convention Tax on Shortterm Rentals - Rate: 3% of the rental. Uintah County Code - Title 3 Chapter 3 . Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund Utah County Tourism, Recreation, Cultural and Convention Tax on ShortUtah County term Rentals - Rate: 7% of the rental. Utah County Code - Title 21 Article 21. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund. $2,147,899 - Total Washington County Washington County Tourism, Recreation, Cultural and Convention Tax on revenue collected since Short-term Rentals - Rate: 7 % of the rental. Washington County Code - Title 8 1998. Chapter 6. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund. Sevier County Weber County Weber County Tourism, Recreation, Cultural and Convention Tax on Shortterm Rentals - Rate: 7% of the rental. Weber County Code - Title 24 Chapter 6. Rentals of 30 days or less, not on replacement rentals. Funds distributed to the County Tourism, Recreation, Cultural and Convention Fund. Salt Palace Expansion - Most funding for proposed Salt Palace expansion may come from hotel tax increase and a possible statewide car-rental tax boost. Transportation - Increase the vehicle rental tax. An opinion piece in the Daily Press offers 18 funding options for transportation programs. No. 12: "Increase the vehicle rental tax. The state currently assesses a 10 percent tax on vehicle rentals. The proceeds are split between localities, public safety, highway maintenance and the rail enhancement fund. A 1 percent increase will produce $7.7 million." Trolley System - Arlington County officials are considering a plan to implement a trolley system to help transform Columbia Pike into a more vibrant streetscape. Last week the Washington Metropolitan Area Transit Authority's planning and development committee voted unanimously to recommend the proposal to its full board. If approved, the plan will be forwarded to the Arlington County Board and Fairfax Board of Supervisors. Planners say that financing could come from a variety of sources, including an incremental increase in the tax rate for property along the corridor, a parking revenue bond, rental car tax or federal transportation funds. $1,885,990 - Total revenue collected since 1996.

Other

Enacted Legislation

Yes

7-Feb-06

Other

Enacted Legislation

Yes

Uinitah County Code

7-Feb-06

Other

Enacted Legislation

Yes

Utah County Code

7-Feb-06

Other

Enacted Legislation

Yes

Washington County Code

7-Feb-06

UT

Other

Enacted Legislation

Yes

Weber County Code

7-Feb-06

UT VA

Salt Lake City (statewide)

Other Civic Facility Transportation

Discussion Discussion

Yes Yes

N/A N/A

SLC Salt Palace Coverage Virginia Coverage

N/A 17-Feb-06

VA

Arlington County

Transportation

Discussion

Yes

N/A

Arlington County Coverage 13-Jan-06

Page 9 of 11

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

WA

WA

WA

Central Puget Sound Regional Transit Authority Rental Car Tax - Rate: 0.8% of the rental. Central Puget Sound Regional Transportation Authority (portions of King, Pierce and Snohomish Counties. Washington State Law - Section 81. Effective 4/1/97. Rentals of 29 days or less. Funds distributed to the Central Puget Sound Regional Transit Authority for high capacity transportation service. Franklin County Retail Car Rental Tax - Rate: 1% of the rental. Franklin County Franklin County Code Chapter 7.30. Funds distributed to County to be used for public sports stadium facilities or youth sports activities or facilities. Retail Car Rental Tax - Rate: 1% of the rental. King County Code Sec 4.28. King County Effective 1992? Funds distributed - 25% to Youth Sports Facilities - 75% to Stadium Facilities. Funding Usage: Safeco Field (MLB). Pierce County Pierce County Retail Car Rental Tax - Rate: 1% of the rental. Pierce County Code Chapter 4.30. Effective 1992? Funds distributed to County General Fund to be used for public sports stadium facilities or youth sports activities or facilities. Spokane County Retail Car Rental Tax - Rate: 1% of the rental. Spokane County Code Chapter 7.30. Effective 1992? Funds distributed to County to be used for public sports stadium facilities or youth sports activities or facilities.

$11,082,050 - Total revenue collected since 2000 (Data is incomplete) $798,288.36 - Total revenue collected since 1995. $10,015,672 - Total revenue collected since 2001 (Data is incomplete)

Transportation

Enacted Legislation

Yes

Washington Code

7-Feb-06

Stadium/Sports Facility

Enacted Legislation

Yes

7-Feb-06

Stadium/Sports Facility

Enacted Legislation

Yes

King County Code

7-Feb-06

WA

Stadium/Sports Facility

Enacted Legislation

Yes

Pierce County Code

7-Feb-06

WA

Spokane County

$3,680,774.96 - Total revenue collected since 1995.

Stadium/Sports Facility

Enacted Legislation

Yes

Spokane County Code

3-Mar-06

WA

Seattle

KeyArena - Seattle City Council members heard details of plans for renovating KeyArena and of price tags ranging from $20 million to more than $200 million. A citizen task force appointed to review options is expected to present its report to the council in February. The Sonics wanted all taxes currently used to fund stadium construction and renovations to be continued. Most are scheduled to end between 2013 and 2020. Some stadium money comes out of taxes collected on rental cars, food and beverages served in restaurants, sales tax and lottery taxes. The City Council said this year that it wants to be involved in lobbying efforts and review any request for public funds.

Stadium/Sports Facility

Pending Legislation

Yes

HB 3233

KeyArena Coverage

17-Mar-06

WA

Kitsap County

NASCAR Arena - 80,000-seat NASCAR-caliber racetrack. Recent Seattle PostIntelligencer article notes that NASCAR has cast an eye on Kitsap County and wants to extend a hand toward taxpayer dollars in the 2006 legislative session.

Stadium/Sports Facility

Discussion

Yes

SB 6849 N/A

Kitsap County Coverage

6-Jan-06

WA

Seattle

WA

(statewide)

WI

(statewide)

WI

(statewide)

Monorail - The Washington Legislature authorized a number of voter-approved Transportation taxing measures for funding the project. The Seattle Monorail Project Board of Directors could ask voters to approve a Motor Vehicle Excise Tax (MVET) rate higher than the current 1.4 percent. Other options include a car rental tax, a flat license fee of up to $100 and an excess property levy. Minor League Baseball - State lawmakers are trying to get millions of tax dollars Stadium/Sports Facility for repairs to Washington's five minor league baseball parks. Spokane wants $8 million to repair the decades-old concrete risers that support seating at Avista Stadium. Tacoma, home to the Rainiers, is seeking $10 million for roof work and other repairs. Everett, Yakima and the Tri-Cities are also seeking state cash. The proposals total $25 million. All the stadiums are publicly owned. Senate lawmakers say they'd like to free up some money. In a recent speech to the Spokane Regional Chamber of Commerce, Senate Majority Leader Lisa Brown said the request "has good prospects." The Senate is looking at $7 million or so this year, Ways and Means Chairwoman Sen. Margarita Prentice said this week. Last year, supporters from Spokane and Tacoma joined officials from the Everett AquaSox, Tri-City Dust Devils and Yakima Bears in an attempt to pass Senate Bill 5572. It would have allowed a local car rental tax and stadium ticket tax to pay for repairs at the minor league ballparks. The bill died in the Senate's budget committee. A separate House bill, HB 2288, which would have allowed a ticket tax, also died in committee. This year, Barbeau said, the coalition is hoping for enough money to start design and preparation work. Wisconsin State Rental Vehicle Fee - Rate: 5% of the rental (increased from 3% $26,448,009 - Total ? revenue collected since to 5% on Oct. 1, 2005). Wisconsin Statutes, Section 77.995(2). 1998. $8,967,559.74 - Total Exposition District Local Rental Tax - Rate: 3% of the rental. Effective 1993. Other Civic Facility revenue collected since Rentals of 30 days or less, not on replacement rentals. Funds distributed to 1999. Exposition District to be used for exposition facilities. Page 10 of 11

Discussion

Yes

N/A

Seattle Monorail Coverage 22-Dec-05

Discussion

Yes

WA Minor League Coverage 7-Feb-06 1

Enacted Legislation

Yes

Wisconsin Statute

16-Mar-06

Enacted Legislation

Yes

Wisconsin Statute

7-Feb-06

State

County/City

Issue Summary

Taxpayer Dollars

Project
Stadium/Sports Facility Other Civic Facility Transportation General Revenue Other

Status
Discussion Pending Legislation Enacted Legislation Failed Legislation

Car Rental Excise Tax
Yes/No

Bill/Statute/ Ordinance

12/17/2008 Media Coverage

Last Updated

WI

(statewide)

WI

Milwaukee

WI WV

Milwaukee (statewide)

Regional Transit Authority - Gov. Jim Doyle signed a budget provision that created a three-county Regional Transit Authority, which will levy a $2 rental car tax to help extend Chicago's Metra commuter trains from Kenosha to Racine and Milwaukee. Guided Electric Bus System - $300 million guided electric bus system would link downtown with Miller Park, the University of Wisconsin-Milwaukee and the north side. The connector project has $91.5 million in federal funding. The project could attract another $152 million in federal money, leaving about $57 million to raise locally. Options for raising that money include selling sponsorships and naming rights, levying surcharges on hotel rooms and rental cars, or setting up taxincremental financing districts to leverage development along the route. Wisconsin Center District Urban And Rural Mass Transportation - A bill to amend and reenact §8-27-11 of the Code of West Virginia, 1931, as amended; and to amend and reenact §17A3-4 of said code, all relating to contributions to urban mass transportation authorities; creating a special revenue fund to be used for urban and rural mass transportation; increasing the daily tax to be collected on rental cars; and, providing that sixty-six percent of the tax collected on rental cars is deposited in the special revenue fund created to fund urban and rural mass transportation. Car Rental Excise Taxes Collected Since 1993: $3,234,879,092.82

Transportation

Enacted Legislation

Yes

Wisconsin Statute

Regional Transit Authority 16-Mar-06

Transportation

Discussion

Yes

N/A

Milwaukee Bus Coverage

N/A

Stadium/Sports Facility Transportation

Discussion Pending Legislation

Yes Yes

N/A HB 4673

Wisconsin Center District Coverage N/A 23-Feb-06

General Media Coverage of Car Rental Excise Taxes TOTAL: 126 proposed or enacted excise taxes in 42 states and the District of Columbia • 80 enacted car rental excise taxes in 37 states and the District of Columbia • 4 proposals (pending legislation) in 4 states • 42 proposals (discussion only) in 24 states (AS OF 04/28/2006)

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