11-26-401. Definitions -- Prohibition on car sharing program taxes, fees, and other charges.
(1) As used in this part: "Car sharing" means the same as that term is defined in Section. 13-48a-101 "Local political subdivision" means the same as that term is defined in Section. 11-14-102 "Rental" means the same as the terms "lease" or "rental" are defined in Section. 59-12-102
(2) A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.