B26-0786: Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification Temporary Amendment Act of 2026

1 1 Chairman Phil Mendelson2 3 4 5 A BILL6 7 8 9 IN THE DISTRICT OF COLUMBIA10 11 12 13 To amend, on a temporary basis, the Fiscal Year 2027 Budget Support Emergency Act of 202614 and the Fiscal Year 2027 Budget Support Act of 2026 to clarify the applicability of the15 rental vehicle sales tax rate.16 17 BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this18 act may be cited as the “Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification19 Temporary Amendment Act of 2026”.20 Sec. 2. Section 7012 of the Fiscal Year 2027 Budget Support Emergency Act of 2026,21 enacted August 13, 2026 (D.C. Act 26-416; 73 DCR 11509) is amended as follows:22 (a) Subsection (a)(1)(B) is amended to read as follows:23 “(4B) The rate of tax on the gross receipts from the sale of or charges for the24 rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 shall be:25 “(i) 9.25% beginning October 1, 2018, through September 30,26 2026; and27 “(ii) 11% beginning on October 1, 2026, and continuing28 thereafter.”.29 (b) Subsection (b) is amended to read as follows:30 2 “(3B) The rate of tax on the gross receipts from the sale of or charges for the31 rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 shall be:32 “(i) 9.25% beginning October 1, 2018, through September 30,33 2026; and34 “(ii) 11% beginning on October 1, 2026, and continuing35 thereafter.”.36 Sec. 3. Section 7012 of the Fiscal Year 2027 Budget Support Act of 2026, enacted August37 14, 2026 (D.C. Act 26-418; 73 DCR 11735) is amended as follows:38 (a) Subsection (a)(1)(B) is amended to read as follows:39 “(4B) The rate of tax on the gross receipts from the sale of or charges for the40 rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 shall be:41 “(i) 9.25% beginning October 1, 2018, through September 30,42 2026; and43 “(ii) 11% beginning on October 1, 2026, and continuing44 thereafter.”.45 (b) Subsection (b) is amended to read as follows:46 “(3B) The rate of tax on the gross receipts from the sale of or charges for the47 rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 shall be:48 “(i) 9.25% beginning October 1, 2018, through September 30,49 2026; and50 “(ii) 11% beginning on October 1, 2026, and continuing51 thereafter.”.52 Sec. 4. Applicability.53 3 This act shall apply as of October 1, 2026.54 Sec. 5. Fiscal impact statement.55 The Council adopts the fiscal impact statement of the Budget Director as the fiscal impact56 statement required by section 4a of the General Legislative Procedures Act of 1975, approved57 October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).58 Sec. 6. Effective date.59 (a) This act shall take effect following approval by the Mayor (or in the event of veto by60 the Mayor, action by the Council to override the veto), and a 30-day period of congressional61 review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved62 December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)).63 (b) This act shall expire after 225 days of having taken effect.64