§ 3.02.020. Vehicular rental surcharge.

Latest version.

A.

There is created, pursuant to Chapter 92 of the Acts of 2005, a vehicular rental transaction surcharge. The surcharge shall apply to each and every vehicular rental transaction that takes place or is processed within the city of Revere and is subject to the provisions of M.G.L. c. 90, Section 20E.

B.

The surcharge imposed pursuant to this section shall be ten dollars for each and every vehicular rental transaction contract in the city.

C.

In accordance with Section 2 of Chapter 92 of the Acts of 2005, each vendor engaged in vehicular rental transactions within the city of Revere shall remit to the Massachusetts Department of Revenue on a quarterly basis all surcharges imposed pursuant to this chapter.

(C.O.05-656 § 2)

                    
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