68.200 Definitions for section -- License fee on gross rental charges from peer-to-
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/ky/68-200A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
peer car sharing program in counties containing a designated city,
consolidated local government, or urban-county government -- Use of
proceeds.
(1)As used in this section, unless the context clearly indicates otherwise:
(a)"Designated city" means a city on the registry maintained by the Department
for Local Government under subsection
(9)of this section;
(b)"Gross receipts" means the total consideration received for the charges made
to provide transportation network company services to a user, including any
charges for time or mileage, fees for using the services, and any charges for
any services necessary to complete the transaction made by a transportation
network company;
(c)"Gross rental charge" has the same meaning as in KRS 138.462;
(d)"Motor vehicle" has the same meaning as "vehicle" as defined in KRS
186.010(8)(a);
(e)"Peer-to-peer car sharing" has the same meaning as in KRS 281.010;
(f)"Peer-to-peer car sharing program" has the same meaning as in KRS 281.010;
(g)"Peer-to-peer car sharing program agreement":
1. Means the terms and conditions applicable to a shared vehicle owner
and a shared vehicle driver that govern the use of a shared vehicle
through a peer-to-peer car sharing program; and
2. Does not include rental or lease agreements entered into with persons
operating under a U-Drive-It certificate as defined in KRS 281.010;
(h)"Shared vehicle driver" has the same meaning as in KRS 281.010;
(i)"Transportation network company" has the same meaning as in KRS 281.010;
(j)"Transportation network company service" has the same meaning as in KRS
281.010; and
(k)"U-Drive-It" has the same meaning as in KRS 281.010.
(2)A county containing a designated city, consolidated local government, or urban-
county government may levy a license fee on a:
(a)U-Drive-It;
(b)Peer-to-peer car sharing program; and
(c)Transportation network company.
(3)The license fee shall not exceed three percent (3%) of the:
(a)Gross rental charges from rental agreements for periods of thirty
(30)days or
less by a:
1. U-Drive-It; or
2. Peer-to-peer car sharing program; or
(b)Gross receipts derived from the provision of transportation network company
services by a transportation network company.
(4)The license fee shall not apply to a U-Drive-It who receives less than seventy-five
percent (75%) of its gross revenues generated in the county from gross rental
charges.
(5)Any license fee levied pursuant to this subsection shall be collected by a:
(a)U-Drive-It from the renters of the motor vehicles;
(b)Peer-to-peer car sharing program from the shared vehicle driver; and
(c)Transportation network company from the purchaser of the transportation
network company services.
(6)Revenues from rental of motor vehicles shall not be included in the gross rental
charges on which the license fee is based if:
(a)The declared gross weight of the motor vehicle exceeds eleven thousand
(11,000) pounds; or
(b)The rental is part of the services provided by a funeral director for a funeral.
(7)A fiscal court or the legislative body of an urban-county government shall provide
for collection of the license fee in the ordinance by which the license fee is levied.
The revenues shall be deposited in an account to be known as the motor vehicle
license fee account. The revenues may be shared among local governments
pursuant to KRS 65.210 to 65.300.
(8)The county shall use the proceeds of the license fee for economic development
activities. It shall distribute semiannually, by June 30 and December 31, all
revenues not shared pursuant to KRS 65.210 to 65.300, to one
(1)or more of the
following entities if it has established, or contracted with, the entity for the purposes
of economic development and is satisfied that the entity is promoting satisfactorily
the county's economic development activities:
(a)A riverport authority established by the county pursuant to KRS 65.520; or
(b)An industrial development authority established by the county pursuant to
KRS 154.50-316; or
(c)A nonprofit corporation as defined in KRS 273.161(4) which has been
organized for the purpose of promoting economic development.
The entity shall make a written request for funds from the motor vehicle license fee
account by May 31 and November 30, respectively.
(9)The Department for Local Government shall create and maintain a registry of cities
that, as of August 1, 2014, were classified as cities of the first, second, and third
class. The Department for Local Government shall make the information included
on the registry available to the public by publishing it on its website.