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Session Laws, 1993
Volume 772, Page 1667   View pdf image
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WILLIAM DONALD SCHAEFER, Governor                         Ch. 254

(i) First, use it to the extent required for debt service on any
outstanding and unpaid State highway construction bonds; and

(ii) Then, transfer any balance to the Transportation Trust Fund,

SECTION 2. AND BE IT FURTHER ENACTED, That:

(a)     The Department of Fiscal Services shall prepare a report on the effects of this Act
and the revenues generated by the taxes levied by the State of Maryland on the short-term
vehicle rental industry. In preparing the report, the Department of Fiscal Services should
request information from any of the following sources:

(1)     The Office of the Comptroller;

(2)     The Department of Transportation;

(3)     The Department of Budget and Fiscal Planning;

(4)     Representatives of or businesses in the rental vehicle industry, representative
of both firms that operate solely in Maryland and firms that operate in several states; and

(5)     Any other source of information deemed appropriate.

(b)     The data that shall be made available for the purpose of preparing the study
required under this section shall include, but not be limited to the following:

(1)     The number of rental vehicles purchased in the State;

(2)     The value of the rental vehicles purchased;

(3)     The registration class of the rental vehicles purchased;

(4)     The number of rental vehicle transactions in the State; and

(5)     The value of the rental vehicle transactions in the State.

(c)      The report shall be presented to the Senate Budget and Taxation Committee and
the House Committee on Ways and Means by December 1, 1994, and shall include the
following information:

(1)     Actual data, to the extent available, on purchasing, titling, and renting of
rental vehicles in the State of Maryland during the time periods before and after the effective
date of this Act;

(2)     Analysis of the actual fiscal effects of this Act, both on the State General
Fund and the Transportation Trust Fund;

(3)     Analysis of other laws or regulations that have direct or indirect effects on
the rental vehicle industry and the revenues raised from taxation of the industry, including but
not limited to the process of "proportional registration" and auditing procedures of the State;

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Session Laws, 1993
Volume 772, Page 1667   View pdf image
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