(1) As used in this part: (a) "Car sharing" means the same as that term is defined in Section 13-48a-101. (b) "Local political subdivision" means the same as that term is defined in Section 11-14-102. (c) "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.
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