Rule 560-11-14-.11 - Rental Motor Vehicle Concern Certification(1) Rental motor vehicle concerns shall qualify for a reduced rate of the state and local title ad valorem tax fee as provided by this regulation.(2) In the case of rental motor vehicles owned by such rental motor vehicle concerns: (a) The state and local title ad valorem tax fee rate shall be as provided in O.C.G.A. § 48-5C-1(d).(3) To qualify for the rates as provided in part (2) of this regulation: (a) In the immediately prior calendar year the rental motor vehicle concern must have had an average amount of sales and use tax attributable to the rental charge of each rental motor vehicle of at least $400.(b) The rental motor vehicle concern must obtain certification by the commissioner as provided by part (4) of this regulation.(4) Certification Process (a) The application for certification as a qualified rental motor vehicle concern shall be made on a form prescribed by the commissioner.(b) The rental motor vehicle concern shall obtain certification on an annual basis in order to continue to qualify for the rates as provided in part (2) of this regulation. Such certification shall be valid as of March 1 and shall continue until the end of February of the subsequent calendar year.Ga. Comp. R. & Regs. R. 560-11-14-.11
O.C.G.A. §§ 40-2-12, 40-3-3, 48-2-12, 48-5C-1.
Original rule entitled "Rental Motor Vehicle Concern Certification" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013.