Arizona Administrative Code › Title 17 - TRANSPORTATION › Chapter 4 - DEPARTMENT OF TRANSPORTATION TITLE, REGISTRATION, AND DRIVER LICENSES › Article 3 - VEHICLE REGISTRATION › Section R17-4-350 - Rental Vehicle Surcharge Reimbursement

Current through Register Vol. 30, No. 28, July 12, 2024
A. Definitions. In addition to the
				definitions prescribed under A.R.S. §
									28-5810,
				the following terms apply to this Section, unless otherwise specified:
"Person" means an individual, a sole proprietorship, firm,
				  partnership, joint venture, association, corporation, limited liability
				  company, limited liability partnership, estate, trust, business trust, receiver
				  or syndicate, this state, any county, city, town, district or other subdivision
				  of this state, an Indian tribe, or any other group or combination acting as a
				  unit.
"Previous year" means the prior calendar year, January 1
				  through December 31.
"Rental revenue" means the total contract amount stated in
				  the retail contract less any taxes and fees imposed by A.R.S. Title 42, Chapter
				  5, Article 1, A.R.S. Title 48, Chapter 26, Article 2, and selected non-vehicle
				  related charges, including boxes, packing blankets, straps, and tow
				  bars.
"Surcharge" means the amount equal to five percent of the
				  total contract amount stated in the rental contract less any taxes and fees
				  imposed by A.R.S. Title 42, Chapter 5, Article 1, A.R.S. Title 48, Chapter 26,
				  Article 2, and selected non-vehicle related items, including boxes, packing
				  blankets, straps, and tow bars.
"Vehicle License Tax" means the tax imposed by A.R.S. §
										28-5801,
				  less any tax credited under A.R.S. §
										28-2356.
B. Reports. Each person subject to
				A.R.S. §
									28-5810,
				who has conducted a vehicle rental business for any time period during the
				previous year, shall file an annual report, for the previous year, with the
				Department. The annual report is due no later than February 15 of each year,
				unless the rental business is closed before December 31, in which case the
				annual report is due immediately. The report shall be made on a form furnished
				by the Department and shall contain all of the following:
1. Address where business records are
				secured;
2. Name, title, phone
				number, and signature of the person authorized to sign the form;
3. Business name;
4. Business type, including sole
				proprietorship, partnership, corporation, limited liability company, and
				limited liability partnership;
5.
				Name, title, phone number, mailing address, and e-mail address of the contact
				person;
6. Federal Employer
				Identification Number (FEIN);
7.
				Mailing address (if different from principal business address);
8. Principal business address;
9. Rental vehicle revenue collected, by
				county;
10. Total Arizona Vehicle
				License Tax paid on rental vehicles;
11. Total rental vehicle revenue
				collected;
12. Total surcharge
				collected;
13. Total surcharge due
				to the Department; and
14. Type of
				rental business, including passenger vehicle, semitrailer, trailer, truck,
				motorcycle, moped, and recreational vehicle.