11-26-401. Definitions -- Prohibition on car sharing program taxes, fees, and other charges.
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Effective 11/6/2025
11-26-401. Definitions -- Prohibition on car sharing program taxes, fees, and other charges.
(1)As used in this part:
(a)"Car sharing" means the same as that term is defined in Section 13-48a-101 .
(b)"Local political subdivision" means the same as that term is defined in Section 11-14-102 .
(c)"Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102 .
(2)A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.
Amended by Chapter 16 , 2025 Special Session 1