The motor vehicle daily rental fee is imposed on all:
- Motor vehicle rentals of 30 days or less, and
- Car sharing rentals lasting 24 hours or longer.
The motor vehicle daily rental fee is calculated by multiplying the number of days each vehicle was rented during the month by the motor vehicle daily rental fee rate. If a vehicle is rented for more than 30 consecutive days by the same person, the rental is exempt from the motor vehicle daily rental fee.