Special Governmental Services Fee Return Form (Page 2 of 2) in pdf

Special Governmental Services Fee Return Form Page 2

Revised 03/08/02

SHORT TERM LEASE / PASSENGER CAR RENTAL FEE RETURN

INFORMATION

NRS 482.053(5)”Short-term Lessor” means a person who has leased a vehicle to another person for a period of 31

days or less, or by the day, or by the trip.

NRS 482.087 “Passenger Car” means a motor vehicle designed for carrying 10 persons or less, except a

motorcycle, power cycle or motor-driven cycle.

NRS 482.300 Short-term Lessor Must Be Licensed: It is unlawful for any person to engage in the activities of a

short-term lessor unless such person has been licensed pursuant to NRS 482.363.

Pursuant to AB460, it was the intent of the legislature to allow the lessor to retain up to 4% of the 6% fee collected

to offset vehicle licensing fees and taxes upon leases that began in 2001 and crossed over into 2002.

SPECIAL RETURN INSTRUCTIONS

This return is only to report rentals prior to January 1, 2002 and ending in January 2002. NOTE: If line

1 on the return is zero you do not need to file this return.

Enter the total dollar amount of short-term leases prior to January 1, 2002 and terminated in January 2002.

Multiply the total leases on Line 1 by 4% or .04 and enter the amount on this line.

IF THE FULL AMOUNT OF REGISTRATION FEES AND TAXES ON THE ANNUAL 2001

RETURN WAS MORE THAN 4% OF THE TOTAL SHORT TERM LEASES REPORTED ON THAT

RETURN THEN YOU MAY ENTER THE DIFFERENCE ON THIS RETURN.

Subtract Line 3 from Line 2, if the amount is negative enter 0 on this line.

Multiply Line 1 by 2% or .02 and enter the amount on this line.

Add lines 4 and 5, this is your total rental fees due.

If this return will not be postmarked and the taxes paid on or before the due date as shown on the return, a

10% penalty will be assessed. Enter 10% or .10 of line 6.

If this return will not be postmarked and the taxes paid on or before the due date as shown on the return,

enter interest of 1% or .01 of line 6 for each month or fraction of a month late.

Add lines 6 through 8, this is the total amount due and payable.

10.

Enter the total amount remitted with this return.

Two sets of returns and information must be submitted to the Department of Taxation. Send an original and

one duplicate return, along with remittance of fees to:

Nevada Department of Taxation

1550 East College Parkway

Suite 115

Carson City Nv. 89706

If you have any questions concerning this return, please contact the Department of Taxation at 775-687-4820.

Special Governmental Services Fee Return Form Page 2