89th Legislature, Regular Session
HB 4379
Relating to the application, collection, remittance, and administration of the gross rental receipts tax on the renting of shared motor vehicles through peer-to-peer car sharing programs; imposing a penalty.
Introduced
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- Passed House
- Passed Senate
- To Governor
- Became Law
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By: Turner H.B. No. 4379 A BILL TO BE ENTITLED AN ACT relating to the application, collection, remittance, and administration of the gross rental receipts tax on the renting of shared motor vehicles through peer-to-peer car sharing programs; imposing a penalty. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 152.001(8), Tax Code, is amended to read as follows: (8) "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle or to a peer-to-peer car sharing program provider for rental of the