N.J. Admin. Code § 13:18-2.17

Current through Register Vol. 56, No. 24, December 18, 2024

Section 13:18-2.17 - Rental fleets

(a) A "rental owner" may apportionally register a rental fleet in the name of the rental owner rather than the name(s) of individual lessee(s), provided:

1. The operational records of the rental fleet are maintained by the rental owner;

2. The rental fleet includes only vehicles for which New Jersey is the base jurisdiction;

3. All vehicles are part of a rental fleet and have been identified as such by the rental owner on the forms and in the manner prescribed by the Commission;

4. The rental owner receives Commission approval to make application to apportion such designated rental vehicle(s), on the forms and in the manner prescribed by the Commission; and

5. The rental owner apportionally registers the rental vehicle(s) pursuant to N.J.A.C. 13:18-2.3.

(b) Rental owner registrants engaged in the business of renting and/or leasing rental vehicles, such as tractors, single trucks and truck tractors (not including any one-way vehicles), with or without drivers, into or through one or more jurisdictions, shall apply for apportioned registration on forms prescribed by the Commission.

(c) Rental owner registrants engaged in the business of renting or leasing passenger cars in more than one jurisdiction shall prepare and maintain monthly and yearly records reflecting gross revenue earned in each jurisdiction, as well as monthly inventories listing all rental passenger cars, their corresponding license plate numbers and dates of purchase, on the forms and in the manner prescribed by the Commission.

1. All monthly revenue earnings reports and summaries shall be submitted on the forms and in the manner prescribed by the Commission, and shall be accompanied by appropriate rental settlement contracts.

2. All yearly earnings reports and summaries shall be accompanied by company financial statements and/or copies of Federal, state and local (if any) income tax returns.

3. Inventories shall be reported and submitted to the Commission on a quarterly basis on forms and in the manner prescribed by the Commission. Attached to the quarterly reports shall be a listing of all rental passenger cars, their corresponding license plate numbers and dates of purchase.

4. Monthly inventories shall be certified by the rental owner to have been taken on, or as near as possible to, the first day of each month of each year.

5. Each monthly inventory shall be supported by primary source inventory reports.

(d) The determination of the percentage of total rental fleet vehicles that shall be apportionally registered in New Jersey shall be calculated as follows:

1. Divide the gross revenue received from rental(s) in New Jersey during the preceding year by the total gross revenue earned in all jurisdictions in which the vehicle(s) was operated/rented; and

2. Multiply the percentage in (d)1 above by the total number of rental passenger cars in the fleet on the first day of the registration year.

(e) If rental passenger vehicles are added to the rental fleet after the first day of the registration year, the percentage figures used at the beginning of that registration year shall be applied to determine the number of additional rental vehicles subject to registration in New Jersey during any particular quarter of the full registration year.

(f) Rental owner registrants engaged in the business of renting or leasing trailers and/or semitrailers of more than 6,000 pounds gross vehicle weight in pool fleets in more than one jurisdiction shall apportionally register such vehicles in the following manner:

1. Divide the gross revenue earned in the preceding year for use of the rental trailers arising from rental transactions occurring in New Jersey by the total gross revenue earned in the preceding year in all jurisdictions;

2. Multiply the percentage in (f)1 above by the total number of rental trailers or semitrailers owned or operated in such rental fleet on the first day of each registration year, resulting in the number of rental pool fleet trailers/semitrailers to be registered in New Jersey during the renewal period of each registration year.

3. Registrants of trailers/semitrailers rented in pool fleets shall prepare and maintain monthly reports, summaries and inventories, and yearly earnings records.

i. The monthly reports and summaries shall reflect gross revenue earned in each jurisdiction and shall be accompanied by rental settlement contracts.

ii. The monthly inventories shall include all rental trailers/semitrailers owned and operated.

iii. Yearly earnings figures shall be supported by company financial statements and/or copies of Federal, state and local (if any) income tax returns.

4. If rental trailers or semitrailers are added to the rental fleet after the first day of the registration year, the percentage factor used at the beginning of that registration year shall be used to determine the number of additional trailers/semitrailers subject to registration in New Jersey during a particular quarter.

5. The rental owner shall record and maintain a current listing (less than 30 days old) of the license plate numbers and date of purchase and/or renewal in New Jersey for all rental fleet trailers and semitrailers. The listing shall be supported by copies of all registration records (applications as completed by the registrant), corresponding cancelled checks or other remittance items, or credit card statements that represent the proof of payment of trailer and semitrailer registration and/or renewal.

(g) Rental owners engaged in the business of renting or leasing utility trailers equal to or less than 6,000 pounds gross vehicle weight in more than one jurisdiction shall prepare and maintain monthly records including:

1. An inventory of all rental utility trailers equal to or less than 6,000 pounds gross vehicle weight located, but not rented, in New Jersey at the time of inventory;

2. A total inventory of all rental utility trailers located in all jurisdictions but not rented at the time of inventory;

3. An inventory of the entire rental fleet of utility trailers equal to or less than 6,000 pounds gross vehicle weight, owned and/or operated (whether or not rented) at the time of inventory;

4. The rental owner registrant of utility trailers shall allocate and register, initially and during the renewal period of each year, a number of utility trailers equal to no less than the average number of such trailers rented in or through New Jersey during a particular quarter;

5. If additional trailers are added to the fleet after the first day of the registration year, the percentage factor used at the beginning of the registration year shall be used to determine the number of additional trailers that are subject to registration in New Jersey for any particular quarter; and

6. The rental owner registrant of utility trailers shall maintain a current listing (less than 30 days old) of all license plate numbers and dates of initial purchase or renewal for each unit.

(h) Rental owner registrants of vehicles equal to or less than 26,000 pounds gross vehicle weight, separately identified by registration weight classes by the rental owner as a part of a one-way rental fleet (rented in one jurisdiction, driven to another and remaining in the second jurisdiction), shall obtain New Jersey-apportioned registration credentials for such units based on the fleet mileage factor calculation pursuant to N.J.A.C. 13:18-2.4.

1. If an additional one-way vehicle(s) is added to the fleet after the first day of the registration year, the same percentage factor used at the beginning of the registration year shall be used to determine, by weight class, the number of additional one-way vehicles subject to be registered in New Jersey during any particular quarter.

2. Registrants of rental one-way vehicles equal to or less than 26,000 pounds gross vehicle weight registered in more than one jurisdiction shall prepare and maintain monthly and yearly summaries of individual rental vehicle mileage operated by each vehicle in each registration weight class for New Jersey, each applicable member jurisdiction(s), and a total mileage figure for all jurisdictions.

3. Registrants shall maintain monthly inventories of each vehicle owned and/or operated (rented or not rented) in each vehicle registration weight class in each jurisdiction, including New Jersey. Such inventories shall be supported by the actual inventory reports for each weight class.

4. The rental owner shall maintain a current listing (less than 30 days old) of the license plate numbers and dates of purchase and/or renewal in New Jersey of all rental one-way vehicles by weight class.

N.J. Admin. Code § 13:18-2.17

Amended by R.2000 d.174, effective 5/1/2000.
See: 32 N.J.R. 256(a), 32 N.J.R. 1517(a).
In (g), substituted references to trailers for references to vehicles in 4 through 6.
Amended by R.2005 d.359, effective 11/7/2005.
See: 37 N.J.R. 1484(a), 37 N.J.R. 4299(a).
In (a)3 and 4, (b) and (c), substituted "Commission" for "Division" throughout; also in (b), substituted "truck tractors" for "trucktractors"; also in the introductory paragraph of (c), substituted "renting" for "rental".
Amended by R.2011 d.106, effective 4/4/2011.
See: 42 N.J.R. 2309(a), 43 N.J.R. 882(a).
In (b), inserted "in".