HI HB1097

Increases rental motor vehicle surcharge tax from $2 per day to $3 per day, effective immediately and permanently (removing the previous August 31, 2011 expiration date).

Maintains exemption from surcharge tax when a lessor rents a vehicle to replace one being repaired, provided repair order documentation is retained for two years.

Establishes tour vehicle surcharge tax of $65 per month for vehicles with over 25 passenger seats and $15 per month for vehicles with 8-25 passenger seats.

Restricts use of all taxes collected under Section 251-2 to purposes specified in Section 248-9, prohibiting transfers to the General Fund or other funds except as allowed under Section 248-9(3).