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1995 SESSION

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LD1702729
SENATE JOINT RESOLUTION NO. 365 Offered January 23, 1995 Requesting the Department of Motor Vehicles to study allegations of abuse of rental vehicle license plates. ---------- Patron--Saslaw ---------- Referred to the Committee on Rules ----------

WHEREAS, daily rental passenger cars are defined in § 58.1-3510 as merchants capital, thus exempting them from the tangible personal property tax; and

WHEREAS, commissioners of the revenue in various localities have detected instances were businesses and individuals may be exploiting and abusing the use of motor vehicle license plates issued for use on daily rental passenger cars, as defined in § 58.1-2401; and

WHEREAS, unlike motor vehicle dealers, motor vehicle rental companies are not regulated by the Department of Motor Vehicles; and

WHEREAS, these rental companies are not even required to have regular places of business or keep regular office hours; and

WHEREAS, commissioners of the revenue are greatly concerned that fictitious companies are being created for the sole purpose of acquiring rental license plates to facilitate avoiding personal property taxes on motor vehicles; now, therefore, be it

RESOLVED by the Senate, the House of Delegates concurring, That the Department of Motor Vehicles be hereby requested to investigate the misuse of daily rental license plates and take appropriate corrective action so the personal property tax base of localities is preserved.

The Department shall complete its work in time to submit its findings and recommendations to the Governor and the 1996 Session of the General Assembly as provided in the procedures of the Division of Legislative Automated Systems for processing legislative documents.