§ 1-2-17.1 — § 1-2-17.1. Sales taxes and surcharges on customer facility charges.

§ 1-2-17.1. Sales taxes and surcharges on customer facility charges.

(a) Moneys due and payable as sales taxes and rental vehicle surcharges on customer facility charges shall be deposited in a restricted receipt account entitled "receipts of sales taxes and surcharges on customer facility charges�. The Rhode Island airport corporation shall provide to the department of administration information related to the amount of customer facility charges remitted on or before June 30 of each year.

(b) The amounts on deposit in the account for receipts of sales taxes and surcharges on customer facility charges shall be transferred to the city of Warwick as general revenues.

(c) "Customer facility chargeâ€� means the customer facility charge collected by rental companies, as defined in § 31-34.1-1, pursuant to regulations promulgated by the Rhode Island airport corporation.

Legislative History

P.L. 2002, ch. 65, art. 40, § 2.