HB 102 - Vehicle Rental Modernization Act

• Establishes liability for vehicle rental taxes to either the direct vehicle provider or the vehicle rental business that arranged/executed the rental through a vehicle rental network.

• Permits vehicle rental businesses to deliver required notices and disclosures electronically, with acceptance valid until the recipient affirmatively withdraws acceptance.

• Requires vehicle rental businesses to separately identify and charge for each cost recovery fee (vehicle licensing fees, airport-related costs, government taxes, or surcharges) in writing in the rental agreement.

• Limits vehicle licensing cost recovery fees to good faith estimates of average daily licensing costs, with any annual excess retained by the business and reflected in the next year's estimate.

• Subjects vehicle rental businesses operating through digital networks that connect renters to personal vehicle owners to the same laws and regulations as traditional rental businesses, including vehicle insurance and licensing requirements.