W. Va. Code R. § 91-6-13 - Daily Passenger Rental Car Tax
13.1.
A daily passenger rental car tax of one dollar for each rental day or part of a
day of the rental transaction contract is imposed on the rental of daily
passenger vehicles in accordance with the provisions of W. Va. Code §
17A-3-4(b)(11).
For the purposes of this section, a daily rental transaction is defined as one
twenty-four-hour period within the terms of the contract rental day regardless
of time of contract start or finish. Contracts for less than a twenty-four-hour
period are also defined as a transaction. This tax is in addition to the taxes
imposed by W. Va. Code §
11-15-1 et seq and §11-15a-1
et seq. The Daily Passenger Rental Car Business licensee shall collect the tax
on each vehicle rental transaction originating in this state regardless of
where the vehicle is titled or registered and shall remit all taxes collected
to the Division of Motor Vehicles on a monthly basis.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.