The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
City
means the City of Euless, Texas.
Director
shall mean the director or the director’s designee of the department designated by the city manager to enforce and administer this article, or the director or the director’s designated representative.
Gross rental receipts
shall mean the value received or promised as consideration to the owner of a motor vehicle for rental of the motor vehicle, but does not include separately stated charges for insurance, charges for damages to the motor vehicle occurring during the rental agreement period, separately stated charges for motor fuels sold by the owner of the motor vehicle or discounts.
Mobile office
means a trailer designed to be used as an office, sales outlet or other work place.
Motor vehicle
shall mean a self-propelled vehicle designed principally to transport persons or property on a public roadway and includes a passenger car, van, station wagon, sports utility vehicle and truck. The term does not include a trailer, semitrailer, house trailer, truck having a manufacturer’s rating of more than one-half ton or road building machine; a device moved only by human power; a device used exclusively on a stationary rails or tracks; a farm machine; or a mobile office.
Owner of a motor vehicle
shall mean a person named in the certificate of title as the owner of the motor vehicle or a person who has the exclusive use of a motor vehicle by reason of a rental and holds the vehicle for the purpose of renting it to another person.
Person
shall mean an individual, partnership, trust, company, corporation, association or other entity.
Rental
shall mean an agreement by the owner of a motor vehicle that authorizes for not longer than 30 days the exclusive use of that motor vehicle to another person for consideration, where the transfer of possession of the motor vehicle occurs within the corporate limits of the city.
State legal holiday
shall mean a date included on the list of legal holidays for banking purposes, which is published in the Texas Register for January 1 of each year by the Treasurer, or its successor, and distributed to each Texas state agency that receives reports or payments, pursuant to V.T.C.A., Tax Code § 111.053(b).
(Ordinance 1398, § II, 1-11-00)
There is hereby levied and imposed a tax at the rate of five percent on the gross rental receipts from the rental of a motor vehicle, except that the same exemptions provided in V.T.C.A., Tax Code ch. 152, subch. E [shall] apply [to] the tax imposed under this section. The tax imposed under this section must be collected on every rental occurring on or after February 1, 2000.
(Ordinance 1398, § II, 1-11-00)
Every owner of a motor vehicle who enters into a rental of a motor vehicle with any other person shall collect the tax imposed by this article on behalf of the city. The owner of a motor vehicle subject to the tax imposed by this article shall add the tax to the rental charge. Each bill or other receipt for a rental subject to the tax imposed by this article must contain a statement in a conspicuous location stating:
The City of Euless requires that an additional tax of five percent be imposed on each motor vehicle rental for the purpose of financing certain projects under a revenue sharing agreement.
An attorney acting on behalf of the city may bring suit against person who fails to collect the tax imposed hereby and to pay it over to the city or its designee as required by this article.
(Ordinance 1398, § II, 1-11-00)
On or before the last day of each calendar month, every owner of a motor vehicle required to collect the tax imposed by this article shall report and send to the city or its designee the taxes collected on behalf of the city for the preceding calendar month. If the date on which report or payment of any tax is due falls on a Saturday, Sunday or state legal holiday, the next day that is not a Saturday, Sunday or state legal holiday becomes the due date.
Any owner of a motor vehicle subject to the tax imposed by this article may deduct and withhold 0.5 percent of the amount of the taxes due from such person on a timely return as reimbursement for the cost of collecting the taxes imposed by this article.
Any owner of a motor vehicle subject to the tax imposed by this article who prepays such person’s liability on the basis of a reasonable estimate of the tax liability for a month in which a prepayment is made may deduct and withhold 1.25 percent of the amount of the prepayment in addition to the amount permitted to be deducted and withheld as provided above. A reasonable estimate of the tax liability must be at least 90 percent of the tax ultimately due or the amount of the tax paid in the same month in the last preceding year. Failure to prepay a reasonable estimate of the tax will result in the loss of the entire prepayment discount.
Each owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing information on the amount of gross rental receipts received from the rental of the motor vehicle and the tax imposed by this article and paid to city or its designee on each motor vehicle used for rental purposes by the owner.
(Ordinance 1398, § II, 1-11-00)
Any owner of a motor vehicle required to collect the tax imposed by this article who fails to file a report as required by this article or who fails to pay a tax imposed by this article when due forfeits five percent of the amount due as a penalty, and if such person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent. The minimum penalty provided by this section is $1.00.
A delinquent tax draws interest at the rate of 12 percent per annum beginning 60 days from the due date.
(Ordinance 1398, § II, 1-11-00)
If the owner of a motor vehicle rental business that makes rentals subject to the tax imposed under this article sells the business, the successor to the seller or the seller’s assignee shall withhold an amount of the purchase price sufficient to pay the amount of tax due until the seller provides a receipt from the director or the director’s designee showing that the amount has been paid or a certificate showing that no amount is due.
The purchaser of a motor vehicle rental business who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.
The purchaser of a motor vehicle rental business may request that the director or the director’s designee issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued. The director or the director’s designee shall issue the certificate or statement not later than 60 days after receiving the request.
If the director or the director’s designee fails to issue the certificate or statement within the period provided above, the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
(Ordinance 1398, § II, 1-11-00)
The director or the director’s designee shall have the power to make any rules and regulations necessary to effectively collect the tax authorized by this article. The director or the director’s designee shall, upon giving reasonable notice, have access to all books and records necessary to enable the director or the director’s designee to determine the correctness of any report filed as required by this article and the amount of taxes due under this article.
(Ordinance 1398, § II, 1-11-00)
An owner of a motor vehicle commits an offense if that person:
(1) 
Fails to collect the tax imposed by this article;
(2) 
Fails to file a report as required by this article;
(3) 
Fails to pay the tax when payment is due;
(4) 
Files a false report;
(5) 
Fails to make and retain complete records as required by section 78-303 of this article; or
(6) 
Fails to comply with section 78-305 of this article when purchasing a motor vehicle rental business.
(Ordinance 1398, § II, 1-11-00)