(a) Notwithstanding Section 13995.65 or any other provision of this chapter, for purposes of calculating the assessment for a business within the passenger car rental category, the assessment shall be collected only on each rental transaction that commences at either an airport or at a hotel or other overnight lodging with respect to which a city, city and county, or county is authorized to levy a tax as described in § 7280 of the Revenue and Taxation Code. A transaction commencing at an airport or hotel or other overnight lodging subject to a transient occupancy tax as described in § 7280 of the Revenue and Taxation Code, including those that commence at a location that might otherwise by regulation be exempt from assessment, shall be subject to the assessment. The assessment shall always be expressed as a fixed percentage of the amount of the rental transaction.

(b) This section shall apply to any person or entity described in subdivision (m) of § 1939.01 of the Civil Code in the same manner as a business in the passenger car rental category for each sharing or rental transaction that begins at an airport.

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(Amended by Stats. 2023, Ch. 547, Sec. 4. (AB 893) Effective January 1, 2024.)