,i #aac? ,,congress #a/ ,session ,h4 ,r4 #bedc ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #bg1 #bjac ,mr4 ,coh5 7= himself1 ,mr4 ,graves ( ,miss\ri1 ,ms4 ,l(gr51 ,ms4 ,moore1 & ,mr4 ,israel7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ! ,judici>y ,a ,,bill ,to protect consum]s f discrim9atory ,/ate taxes on motor vehicle r5tals4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,end ,discrim9atory ,/ate ,taxes = ,automobile ,r5t]s ,act ( #bjac4 #b4 ,purpose ,! purpose ( ?is ,act is to prohibit prospectively1 & provide a rem$y = tax discrim9ation by a ,/ate or ,locality aga9/ ! r5tal ( motor vehicles4 #c4 ,def9itions 7a7 ,assessm5t & assessm5t jurisdiction ,! t]m assessm5t means valuation = a prop]ty tax levi$ by a tax+ di/rict4 ,! t]m assessm5t jurisdiction means a geographical area 9 a ,/ate or ,locality us$ 9 det]m9+ ! assess$ value ( prop]ty = ad valorem taxation4 7b7 ,comm]cial & indu/rial prop]ty ,! t]m comm]cial & indu/rial prop]ty means prop]ty1 o!r ?an motor vehicle r5tal prop]ty & l& us$ prim>ily = agricultural purposes or timb] gr[+1 devot$ to a comm]cial or indu/rial use1 & subject to a prop]ty tax levy4 7c7 ,discrim9atory tax ,! t]m discrim9atory tax includes ! foll[+3 7#a7 ,a tax discrim9ates aga9/ ! r5tal ( motor vehicles if a ,/ate or ,locality imposes ! tax on1 or ) respect to-- 7,a7 ! r5tal ( motor vehicles b n on1 or ) respect to1 ! r5tal ( m ?an #ea p]c5t ( ! r5tals ( o!r tangible p]sonal prop]ty r5t$ )9 ! ,/ate or ,locality1 or 7,b7 ! r5tal ( motor vehicles at a tax rate t exce$s ! tax rate g5]ally applicable to at lea/ #ea p]c5t ( ! r5tals ( o!r tangible p]sonal prop]ty )9 ! same ,/ate or ,locality4 7#b7 ,a tax discrim9ates aga9/ ! bus9ess ( r5t+ motor vehicles if a ,/ate or ,locality imposes ! tax on1 or ) respect to-- 7,a7 ! bus9ess ( r5t+ motor vehicles b n on1 or ) respect to1 ! bus9ess ( m ?an #ea p]c5t ( ! o!r comm]cial & indu/rial taxpay]s )9 ! ,/ate or ,locality1 on ! same tax base z ! ,/ate or ,locality employs ) respect to ! bus9ess ( r5t+ motor vehicles1 or 7,b7 ! bus9ess ( r5t+ motor vehicles1 at a tax rate t exce$s ! tax rate g5]ally applicable to ! bus9ess ( m ?an #ea p]c5t ( ! o!r comm]cial & indu/rial taxpay]s )9 ! ,/ate or ,local jurisdiction4 7#c7 ,a tax discrim9ates aga9/ motor vehicle r5tal prop]ty if a ,/ate or ,locality-- 7,a7 assesses motor vehicle r5tal prop]ty at a value t has a high] ratio to ! true m>ket value ( ! prop]ty ?an ! ratio t ! assess$ value ( o!r comm]cial & indu/rial prop]ty ( ! same type 9 ! same assessm5t jurisdiction has to ! true m>ket value ( ! o!r comm]cial & indu/rial prop]ty1 7,b7 levies or collects a tax on an assessm5t t may n be made "u subp>agraph 7,a71 or 7,c7 levies or collects an ad valorem prop]ty tax on motor vehicle r5tal prop]ty at a tax rate t exce$s ! tax rate applicable to comm]cial & indu/rial prop]ty 9 ! same assessm5t jurisdiction4 7d7 ,local or locality ,! t]ms ,local & ,locality mean a political subdivision ( any ,/ate1 or any gov]nm5tal entity or p]son act+ on behalf ( su* ,locality1 & ) ! au?ority to impose1 levy or collect taxes4 7e7 ,motor vehicle ,! t]m motor vehicle has ! same mean+ z 9 section #acajb7af7 ( title #di ( ! ,unit$ ,/ates ,code4 7f7 ,o!r comm]cial & indu/rial taxpay]s ,! t]m o!r comm]cial & indu/rial taxpay]s means p]sons or entities :o are engag$ 9 trade or bus9ess )9 a ,/ate or ,locality & :o are subject to "s =m ( taxation by a ,/ate or ,locality4 7g7 ,r5tal ( motor vehicles ,! t]m r5tal ( motor vehicles means ! r5tal ( a motor vehicle t is giv5 by ! own] ( ! motor vehicle = exclusive use to ano!r = n long] ?an #ahj days = valuable consid]ation & only includes ! r5tal ( motor vehicles ) a pre-arrang$ driv] or motor vehicles )\t a driv]1 b %all n include taxi cab s]vice z def9$ by section #acajb7bj7 ( title #di ( ! ,unit$ ,/ates ,code4 7h7 ,/ate ,! t]m ,/ate means any ( ! sev]al ,/ates1 ! ,di/rict ( ,columbia or any t]ritory or possession ( ! ,unit$ ,/ates1 or any gov]nm5tal entity or p]son act+ on behalf ( su* ,/ate1 & ) ! au?ority to impose1 levy or collect taxes4 7i7 ,tax ,except z o!rwise specifically provid$ bel[1 ! t]m tax means any type ( *>ge requir$ by /atute1 regulation or agreem5t to be paid or furni%$ to a ,/ate or ,locality1 reg>dless ( :e!r su* *>ge is d5om9at$ z a tax1 a fee1 or any o!r type ( exaction4 ,! t]m tax does n include any *>ge impos$ by a ,/ate or ,locality ) respect to a concession agreem5t at a f$]ally assi/$ airport 7provid$ ! agreem5t does n violate ! rev5ue div]sion provisions ( section #djaaf7;d7 ( title #di ( ! ,unit$ ,/ates ,code1 or ! regi/ration1 lic5s+1 or inspection ( motor vehicles71 if ! *>ge is impos$ g5]ally ) respect to motor vehicles1 )\t reg>d to :e!r su* vehicles are us$ 9 ! bus9ess ( r5t+ motor vehicles )9 ! ,/ate or ,locality4 7j7 ,tax base ,! t]m tax base means ! receipts1 income1 value1 weight1 or o!r measure ( a tax to :i* ! rate is appli$4 ,! tax base ( a tax impos$ on a p] unit basis is ! unit4 7k7 ,tax rate g5]ally applicable to o!r comm]cial & indu/rial taxpay]s ,! t]m tax rate g5]ally applicable to o!r comm]cial & indu/rial taxpay]s means ! l[] (-- 7#a7 ! tax rate impos$ on ! greate/ numb] ( o!r comm]cial & indu/rial taxpay]s or _! cu/om]s1 or 7#b7 ! unweight$ av]age rate at :i* ! tax is impos$4 #d4 ,prohibit$ acts ,no ,/ate or ,locality may levy or collect a discrim9atory tax on ! r5tal ( motor vehicles1 ! bus9ess ( r5t+ motor vehicles1 or motor vehicle r5tal prop]ty4 #e4 ,rem$ies 7a7 ,jurisdiction ,not)/&+ any provision ( section #acda ( title #bh1 ,unit$ ,/ates ,code1 or ! con/itution or laws ( any ,/ate1 ! di/rict c\rts ( ! ,unit$ ,/ates %all h jurisdiction1 )\t reg>d to am\nt 9 controv]sy or citiz5%ip ( ! p>ties1 to grant su* m&atory or prohibitive injunctive relief1 int]im equitable relief1 & decl>atory judgm5ts z may be necess>y to prev5t1 re/ra9 or t]m9ate any acts 9 violation ( ?is ,act1 except t su* jurisdiction %all n be exclusive ( ! jurisdiction :i* any ,f$]al or ,/ate c\rt may h 9 ! abs5ce ( ?is section4 7b7 ,burd5 ( pro( ,! burd5 ( pro( 9 any proce$+ br\ght "u ?is ,act %all be ^u ! p>ty seek+ relief & %all be by a prepond]ance ( ! evid5ce on all issues ( fact4 7c7 ,relief ,9 grant+ relief aga9/ a tax :i* is impos$ 9 violation ( section #d1 ! c\rt %all /rike ! tax 9 its entirety1 unless ! c\rt f9ds ! tax-- 7#a7 is ! equival5t ( a specific tax impos$ on at lea/ #ea p]c5t ( o!r comm]cial & indu/rial taxpay]s1 & 7#b7 is n discrim9atory 9 effect4 ,if su* tax is discrim9atory 9 effect ) respect to tax rate or am\nt only1 ! c\rt %all /rike only ! discrim9atory or excessive portion ( ! tax z det]m9$ by ! c\rt4 ,not)/&+ subsection 7b7 ( ?is section1 ! burd5 ( pro( on ! issue ( :e!r a tax is ! equival5t ( a tax impos$ on o!r comm]cial & indu/rial taxpay]s %all be on ! ,/ate or ,locality t imposes ! tax4 7d7 ,cause ( action 7#a7 ,an action to en=ce ! provisions ( ?is ,act may be br\ght only by a p]son :o-- 7,a7 r5ts motor vehicles to ano!r p]son1 7,b7 is engag$ 9 ! bus9ess ( r5t+ motor vehicles1 7,c7 owns motor vehicle r5tal prop]ty1 or 7,d7 r5ts a motor vehicle f ano!r p]son4 7#b7 ,a p]son :o r5ts a motor vehicle f ano!r p]son & is seek+ relief "u ?is ,act may only br+ a cause ( action aga9/ ! ,/ate or ,locality impos+ ! discrim9atory tax z def9$ by ?is ,act4 #f4 ,limitations ,?is ,act %all n be con/ru$ to con/itute ! cons5t ( ,congress to ,/ate or ,local taxation t w\ld be prohibit$ 9 ! abs5ce ( ?is ,act4 #g4 ,effective date 7a7 ,effective date ,! provisions ( ?is ,act %all become effective on ! date ( ! enactm5t ( ?is ,act4 7b7 ,exclusion ,discrim9atory taxes z def9$ by ?is ,act are n prohibit$ "u ?is ,act if-- 7#a7 ,/ate or ,local legislative au?orization = a discrim9atory tax t is 9 effect z ( ! date ( ! enactm5t ( ?is ,act1 does n lapse1 ! tax rate does n increase & ! tax base = su* tax does n *ange2 or 7#b7 a ,/ate enacts legislation by ! date ( ! enactm5t ( ?is ,act-- 7,a7 t specifically au?orizes a ,locality to impose a discrim9atory tax2 7,b7 ! ,locality imposes ! au?oriz$ tax )9 five ye>s f ! date ! ,/ate enact$ ! au?orization = ! ,local tax2 & 7,c7 ! tax rate impos$ by ! ,locality is n increas$ & ! tax base = su* tax does n *ange4