Independent Contractor & Marketplace Disclosure

Effective date: July 25, 2026

SetWheels (operated by Kay Rentals LLC) is a marketplace, not an employer. This page explains what that means for Owners who list a vehicle.

Owners are independent

Owners who list a vehicle on SetWheels are independent users of the platform, not employees, contractors-for-tax-purposes, or agents of SetWheels or Kay Rentals LLC. SetWheels does not control how, when, or whether an Owner completes a booking beyond the terms both parties agreed to for that specific booking. An Owner is free to accept or decline any booking request, set their own rate, and use the platform as much or as little as they choose.

Vehicle eligibility before a listing goes live

Because Owners keep possession of their vehicle throughout every booking, SetWheels requires an Owner to submit proof of a valid driver's license, current vehicle registration, and active auto insurance before a listing can go active. See Terms of Service, Section 3 for the full requirement.

Tax reporting

Payments to Owners are processed through Stripe, our payment processor. Stripe — not SetWheels — issues any required tax forms (such as a Form 1099-K) once an Owner's payments cross the applicable IRS reporting threshold. Owners are solely responsible for reporting and paying any taxes owed on income earned through SetWheels; SetWheels does not withhold taxes on an Owner's behalf.

No control over your business

SetWheels does not require an Owner to accept a minimum number of bookings, does not set an Owner's schedule, and does not dictate how an Owner runs their vehicle listing beyond the eligibility and safety requirements in our Terms of Service.

This page is a template and is not a substitute for review by a licensed attorney, particularly given that worker-classification rules (such as California's ABC test under AB5) vary by state and change over time.