“Vehicle licensing costs” means:
1. The fees paid by a short-term lessor for the registration of, and the issuance of certificates of title for, the passenger cars leased by the short-term lessor, including, without limitation, fees for license plates and license plate decals, stickers and tabs, and inspection fees; and
2. The basic and supplemental governmental services taxes paid by the short-term lessor with regard to those passenger cars.