(a) As used in this section:
(1) "Vehicle license costs" means the costs incurred by a daily passenger rental car company for licensing, titling, registration, property tax, plating and inspecting rental motor vehicles; and
(2) "Vehicle license cost recovery fee" means a charge on a vehicle rental transaction originating within this state that may be separately stated on the rental agreement to recover vehicle license costs.
(b) Method for vehicle cost recovery. –
(1) If a daily passenger car rental company includes a vehicle license cost recovery fee as a separately stated charge in a rental transaction, the amount of the fee shall represent the company's good-faith estimate of the daily passenger rental car daily charge to recover its actual total annual vehicle license costs.
(2) If the total amount of the vehicle license cost recovery fees collected by a daily passenger rental car company under this section in any calendar year exceeds the company's actual vehicle license costs, the daily passenger car rental company shall:
(A) Retain the excess amount; and
(B) Adjust the vehicle cost recovery fee for the following calendar year by a corresponding amount.
(c) Nothing in this section prevents a daily passenger car rental company from including, or making adjustments during the calendar year to, separately stated surcharges, fees or charges in the rental agreement, which may include, but are not limited to, vehicle license cost recovery fees, airport access fees, airport concession fees, consolidated facility charges and all applicable taxes.
Structure West Virginia Code
Article 6D. Daily Passenger Rental Car Business
§17A-6D-1. License Certificate Required; Application
§17A-6D-2. Collection of Daily Passenger Car Rental Tax Imposed
§17A-6D-3. Liability of Officers of Corporation, etc.
§17A-6D-4. Annual Return; Extension of Time
§17A-6D-5. Applicant Must Be Bonded
§17A-6D-6. Fee Required for License Certificate
§17A-6D-7. Investigation Prior to Issuance of License Certificate; Information Confidential
§17A-6D-8. Refusal of License Certificate
§17A-6D-9. When Application to Be Made; Expiration of License Certificate; Renewal
§17A-6D-10. Form and Display of License Certificate; Certified Copies of License
§17A-6D-11. Changes in Business; Action Required
§17A-6D-13. Inspections; Violations and Penalties
§17A-6D-15. Promulgation of Rules
§17A-6D-16. Vehicle License Cost Recovery Fee Charged by Daily Passenger Rental Car Company