Current through Register Vol. 56, No. 18, September 16, 2024
(a) A "rental owner" may
apportionally register a rental fleet in the name of the rental owner rather than
the name(s) of individual lessee(s), provided:
1.
The operational records of the rental fleet are maintained by the rental
owner;
2. The rental fleet includes only
vehicles for which New Jersey is the base jurisdiction;
3. All vehicles are part of a rental fleet and
have been identified as such by the rental owner on the forms and in the manner
prescribed by the Commission;
4. The
rental owner receives Commission approval to make application to apportion such
designated rental vehicle(s), on the forms and in the manner prescribed by the
Commission; and
5. The rental owner
apportionally registers the rental vehicle(s) pursuant to
13:18-2.3.
(b) Rental owner registrants engaged in the
business of renting and/or leasing rental vehicles, such as tractors, single trucks
and truck tractors (not including any one-way vehicles), with or without drivers,
into or through one or more jurisdictions, shall apply for apportioned registration
on forms prescribed by the Commission.
(c) Rental owner registrants engaged in the
business of renting or leasing passenger cars in more than one jurisdiction shall
prepare and maintain monthly and yearly records reflecting gross revenue earned in
each jurisdiction, as well as monthly inventories listing all rental passenger cars,
their corresponding license plate numbers and dates of purchase, on the forms and in
the manner prescribed by the Commission.
1. All
monthly revenue earnings reports and summaries shall be submitted on the forms and
in the manner prescribed by the Commission, and shall be accompanied by appropriate
rental settlement contracts.
2. All
yearly earnings reports and summaries shall be accompanied by company financial
statements and/or copies of Federal, state and local (if any) income tax
returns.
3. Inventories shall be
reported and submitted to the Commission on a quarterly basis on forms and in the
manner prescribed by the Commission. Attached to the quarterly reports shall be a
listing of all rental passenger cars, their corresponding license plate numbers and
dates of purchase.
4. Monthly
inventories shall be certified by the rental owner to have been taken on, or as near
as possible to, the first day of each month of each year.
5. Each monthly inventory shall be supported by
primary source inventory reports.
(d) The determination of the percentage of total
rental fleet vehicles that shall be apportionally registered in New Jersey shall be
calculated as follows:
1. Divide the gross revenue
received from rental(s) in New Jersey during the preceding year by the total gross
revenue earned in all jurisdictions in which the vehicle(s) was operated/rented;
and
2. Multiply the percentage in (d)1
above by the total number of rental passenger cars in the fleet on the first day of
the registration year.
(e) If
rental passenger vehicles are added to the rental fleet after the first day of the
registration year, the percentage figures used at the beginning of that registration
year shall be applied to determine the number of additional rental vehicles subject
to registration in New Jersey during any particular quarter of the full registration
year.
(f) Rental owner registrants
engaged in the business of renting or leasing trailers and/or semitrailers of more
than 6,000 pounds gross vehicle weight in pool fleets in more than one jurisdiction
shall apportionally register such vehicles in the following manner:
1. Divide the gross revenue earned in the
preceding year for use of the rental trailers arising from rental transactions
occurring in New Jersey by the total gross revenue earned in the preceding year in
all jurisdictions;
2. Multiply the
percentage in (f)1 above by the total number of rental trailers or semitrailers
owned or operated in such rental fleet on the first day of each registration year,
resulting in the number of rental pool fleet trailers/semitrailers to be registered
in New Jersey during the renewal period of each registration year.
3. Registrants of trailers/semitrailers rented in
pool fleets shall prepare and maintain monthly reports, summaries and inventories,
and yearly earnings records.
i. The monthly reports
and summaries shall reflect gross revenue earned in each jurisdiction and shall be
accompanied by rental settlement contracts.
ii. The monthly inventories shall include all
rental trailers/semitrailers owned and operated.
iii. Yearly earnings figures shall be supported by
company financial statements and/or copies of Federal, state and local (if any)
income tax returns.
4. If
rental trailers or semitrailers are added to the rental fleet after the first day of
the registration year, the percentage factor used at the beginning of that
registration year shall be used to determine the number of additional
trailers/semitrailers subject to registration in New Jersey during a particular
quarter.
5. The rental owner shall
record and maintain a current listing (less than 30 days old) of the license plate
numbers and date of purchase and/or renewal in New Jersey for all rental fleet
trailers and semitrailers. The listing shall be supported by copies of all
registration records (applications as completed by the registrant), corresponding
cancelled checks or other remittance items, or credit card statements that represent
the proof of payment of trailer and semitrailer registration and/or
renewal.
(g) Rental owners
engaged in the business of renting or leasing utility trailers equal to or less than
6,000 pounds gross vehicle weight in more than one jurisdiction shall prepare and
maintain monthly records including:
1. An
inventory of all rental utility trailers equal to or less than 6,000 pounds gross
vehicle weight located, but not rented, in New Jersey at the time of
inventory;
2. A total inventory of all
rental utility trailers located in all jurisdictions but not rented at the time of
inventory;
3. An inventory of the entire
rental fleet of utility trailers equal to or less than 6,000 pounds gross vehicle
weight, owned and/or operated (whether or not rented) at the time of
inventory;
4. The rental owner
registrant of utility trailers shall allocate and register, initially and during the
renewal period of each year, a number of utility trailers equal to no less than the
average number of such trailers rented in or through New Jersey during a particular
quarter;
5. If additional trailers are
added to the fleet after the first day of the registration year, the percentage
factor used at the beginning of the registration year shall be used to determine the
number of additional trailers that are subject to registration in New Jersey for any
particular quarter; and
6. The rental
owner registrant of utility trailers shall maintain a current listing (less than 30
days old) of all license plate numbers and dates of initial purchase or renewal for
each unit.
(h) Rental owner
registrants of vehicles equal to or less than 26,000 pounds gross vehicle weight,
separately identified by registration weight classes by the rental owner as a part
of a one-way rental fleet (rented in one jurisdiction, driven to another and
remaining in the second jurisdiction), shall obtain New Jersey-apportioned
registration credentials for such units based on the fleet mileage factor
calculation pursuant to
13:18-2.4.
1. If an additional one-way vehicle(s) is added to
the fleet after the first day of the registration year, the same percentage factor
used at the beginning of the registration year shall be used to determine, by weight
class, the number of additional one-way vehicles subject to be registered in New
Jersey during any particular quarter.
2.
Registrants of rental one-way vehicles equal to or less than 26,000 pounds gross
vehicle weight registered in more than one jurisdiction shall prepare and maintain
monthly and yearly summaries of individual rental vehicle mileage operated by each
vehicle in each registration weight class for New Jersey, each applicable member
jurisdiction(s), and a total mileage figure for all jurisdictions.
3. Registrants shall maintain monthly inventories
of each vehicle owned and/or operated (rented or not rented) in each vehicle
registration weight class in each jurisdiction, including New Jersey. Such
inventories shall be supported by the actual inventory reports for each weight
class.
4. The rental owner shall
maintain a current listing (less than 30 days old) of the license plate numbers and
dates of purchase and/or renewal in New Jersey of all rental one-way vehicles by
weight class.
