Motor Vehicle Rental Excise Tax

The City of Cartersville requires any person or entity which owns or leases five (5) or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value to remit a statement showing the gross rental charges and gross taxes collected by authority for each preceding calendar month. Along with said statement, the rental motor vehicle concern shall submit to the city clerk the net taxes due for that particular month.  

The tax levied shall be in the amount of three (3) percent of the rental charge.

Failure to remit taxes by the due date shall subject the rental motor vehicle concern to a penalty of five (5) percent of the tax then due and, in addition to such penalty, interest thereon on the unpaid principal amount due computed at the rate of one (1) percent per month.