State and Local Rental Car Taxes

State and Local Rental Car Taxes, 1997

City, State State Tax Local Tax Total Taxes
Mobile, Alabama 8% 1% 9%
Anchorage, Alaska none    
Phoenix, Arizona 10% 4.05% plus $2.50/day 14.05% plus $2.50/day
Little Rock, Arkansas 5.5% 6.5% 12%
Los Angeles, California 6%   6%
Denver, Colorado 3% 5.5% 9%
Hartford, Connecticut 9% plus $1/day    9% plus $1/day
Wilmington, Delaware none    
Washington, D. C.     10%
Miami, Florida 6%   6% plus $2.02/day
Atlanta, Georgia 4% 5% 9%
Honolulu, Hawaii 4.16% plus $2/day    4.16% plus $2/day
Boise, Idaho 5%   5%
Chicago, Illinois 5% 13% plus $2.75/rental  18% plus $2.75/rental
Indianapolis, Indiana 9%   9%
Des Moines, Iowa 5%   5%
Wichita, Kansas 8.4% 1% 9.4%
Louisville, Kentucky 6%   6%
New Orleans, Louisiana 7% 7% plus $2/day  14% plus $2/day
Portland, Maine 10%   10%
Baltimore, Maryland 11.5%   12%
Boston, Massachusetts 5% $10.30/rental 5% plus $10.30/rental
Detroit, Michigan 6% 2% 8%
Minneapolis, Minnesota 12.7%   12.7%
Jackson, Mississippi 9%   9%
St. Louis, Missouri 4.225% 1.75% 5.975%
Bozeman, Montana none    
Omaha, Nebraska 11% $2/day 11% plus $2/day
Las Vegas, Nevada 13%   13%
Manchester, New Hampshire none    
Atlantic City, New Jersey 6%   6%
Santa Fe, New Mexico 10% plus $2/day  0.75% 11% plus $2/day
New York, New York 9% 4.25% 13.25%
Charlotte, North Carolina 8%   8%
Fargo, North Dakota none    
Cleveland, Ohio 5% 8% 13%
Tulsa, Oklahoma 10.6% 3.31% 13.91%
Portland, Oregon   10% 10%
Philadelphia, Pennsylvania 8% plus $2/day 1% 9% plus $2/day
Providence, Rhode Island 13%   13%
Charleston, South Carolina 10% 1% 11%
Sioux Falls, South Dakota 9.5% 2% 11.5%
Nashville, Tennessee 8% 2.25% 10.25%
Dallas, Texas 10% 5% 15%
Salt Lake City, Utah 11.25% 4.25% 15.5%
Burlington, Vermont 5%   5%
Norfolk, Virginia 8%   8%
Seattle, Washington 12.4% 5.1% 17.5%
Charleston, West Virginia 6%   6%
Milwaukee, Wisconsin 5% 3.6% 8.6%
Cheyenne, Wyoming 8% 1% 9%
Source: National Conference of State Legilatures, NCSL Legisbrief Vol. 6, No. 26, June/July 1998.