Relating to the application, collection, remittance, and administration of the gross rental receipts tax on the renting of shared motor vehicles through peer-to-peer car sharing programs; imposing a penalty.

Based solely on the provided context, a complete summary of HB 4379's policy details cannot be generated. The bill text is unavailable ("This version is not currently available"), and the summary section is empty. The title indicates it relates to taxing peer-to-peer car sharing programs, but specific provisions, tax rates, or affected parties are not described in the provided information. Without access to the bill text or a substantive summary, a factual policy description cannot be provided.