(b) Except to the extent that the transfer of a shared vehicle
described in subdivision (a) of this section has already been or will be
subject to the tax imposed under such subdivision and except as
otherwise exempted under this article, there is hereby imposed on every
shared vehicle driver and there shall be paid a use tax for the use
within this state of any shared vehicle by the shared vehicle driver.
For purposes of this subdivision, the tax shall be at the rate of three
percent of the gross receipts paid or contracted to be paid for such
shared vehicle.