AZ HB2730

Amends Arizona law to exclude all-terrain vehicles (ATVs), off-highway vehicles, and off-road recreational motor vehicles from the 5% rental vehicle surcharge that funds vehicle license tax reimbursement.

Exempts governmental entity-owned motor vehicles from the rental surcharge requirement.

Protects rental businesses from having to remit uncollected surcharges that were required before this amendment's effective date, including those who lost appeals or rulings on surcharge collection.

Maintains the existing surcharge framework for standard passenger vehicles and light trucks (under 26,001 lbs) rented for 180 days or less.