Form Op-383 - Rental Surcharge Annual Report

Form OP-383 Instructions

Conn. Gen. Stat. §12-692 applies the rental surcharge to the rental

Penalties for late electronic funds transfer (EFT) payments are:

of any private passenger motor vehicle and any rental truck at

•

2% of the tax due for EFT payments not more than 5 days late;

the rate of 3% for the term of 30 consecutive calendar days or less.

•

5% for EFT payments more than 5 days but not more than

See Policy Statement 2002(5), The Motor Vehicle Rental Surcharge

15 days late; and

and the Tourism Account Surcharge.

•

10% for EFT payments more than 15 days late.

Conn. Gen. Stat. §12-692 also applies the rental surcharge to the daily

Interest: In general, interest applies to any portion of the surcharge

rental of machinery at the rate of 1½% for a term of 30 consecutive

not paid on or before the original due date of the return. If you do not

calendar days or less. For the purpose of the rental surcharge on a daily

pay the surcharge when due, you will owe interest at the rate of 1%

rental of machinery, the period for the term of a machinery rental begins

per month or fraction of a month until the surcharge is paid in full.

on the date a piece of machinery is rented to a lessee and terminates

on the date the piece of machinery is returned to the rental company.

Schedule A Instructions

Therefore, if a rental of a piece of machinery is renewed before the

For each private passenger motor vehicle and rental truck, enter

machinery is returned to the rental company, the term of the renewal

the appropriate information in Columns A, B, C, E, F, and G. For

is added to the term of the initial rental to determine the rental period. If

each piece of machinery, enter the appropriate information in

the initial rental of a piece of machinery is for a term of 30 consecutive

Columns A, B, D, E, F, and G.

calendar days or less, and after adding the renewal term to the initial

Column A

term, the rental period is more than 30 consecutive calendar days, the

Enter the vehicle identiﬁ cation number of each private passenger

rental is not subject to the rental surcharge. See Policy Statement

motor vehicle, rental truck, or piece of machinery, if applicable, you

2007(3), Rental Surcharge – Daily Rental of Machinery.

used for rental purposes during calendar year 2016. If the piece

Machinery means all equipment owned by a company that qualiﬁ es

of machinery has no vehicle identiﬁ cation number, enter a brief

as a rental company. These may include, but are not limited to,

description of the machinery such as bulldozer, crane, etc.

bulldozers, earthmoving equipment, well-drilling machinery and

Column B

equipment, or cranes. Equipment should be given its commonly

Enter the town code from Page 4 for the Connecticut municipality to

understood meaning and include the implements (machinery and

which personal property taxes were paid on the private passenger

tools) used in operation or activity. Such activities include, but are

motor vehicle, rental truck, or piece of machinery during calendar

not limited to, construction, mining, and forestry. See OCG-1, Ofﬁ ce

year 2016.

of Counsel Guidance Regarding the Rental Surcharge.

Column C

Filing Instructions

Enter the amount subject to the 3% rental surcharge you received

Send Form OP-383, Rental Surcharge Annual Report, and

from rental of the private passenger motor vehicle or rental truck

Schedule A to the Department of Revenue Services (DRS) on or

during calendar year 2016. Enter the total of Column C on Form

before February 15, 2017.

OP-383, Line 1.

Complete the report in blue or black ink only.

Column D

Complete Schedule A ﬁ rst and enter the information as instructed

Enter the amount subject to the 1.5% rental surcharge you received

on the appropriate lines of Form OP-383.

from rental of pieces of machinery during calendar year 2016. Enter

the total of Column D on Form OP-383, Line 2. Column D should

Mail to:

Department of Revenue Services

not include the rental surcharge collected on the initial machinery

State of Connecticut

rental and refunded to the lessee because the rental period was

PO Box 5030

more than 30 consecutive calendar days after the machinery rental

Hartford CT 06102-5030

was renewed.

Keep a copy of Form OP-383, Schedule A, and supporting

Column E

documentation related to property taxes, registration, and titling

Enter the rental surcharge you actually collected on rentals of the

fees actually paid during calendar year 2016 for at least three years.

private passenger motor vehicle, rental truck, or piece of machinery

Form OP-383 can be used to ﬁ le a consolidated report. Call the

during calendar year 2016. This amount should equal 3% of the

Registration Unit at 860-541-4282 about ﬁ ling Form OP-383 as a

amount entered in Column C or 1.5% of the amount entered in

consolidated report.

Column D. Enter the total of Column E on Form OP-383, Line 3.

Rounding Off to Whole Dollars: You must round off cents to the

Column F

nearest whole dollar on your returns and schedules. If you do not

If you own the private passenger motor vehicle, rental truck, or

round, DRS will disregard the cents. Round down to the next lowest

piece of machinery, enter the personal property taxes you paid to

dollar all amounts that include 1 through 49 cents. Round up to the

the Connecticut municipality identiﬁ ed in Column B during calendar

next highest dollar all amounts that include 50 through 99 cents.

year 2016. If you do not own the private passenger motor vehicle,

Pay Electronically: Visit to use the Taxpayer

rental truck, or piece of machinery, but lease it from another person

Service Center (TSC) to make a direct tax payment. After logging

for rental purposes and the lease requires you to pay those property

into the TSC, select the Make Payment Only option and choose

taxes on the vehicle to that other person, enter the personal property

a tax type from the drop down box. Using this option authorizes

taxes you paid to that other person during calendar year 2016. Enter

DRS to electronically withdraw a payment from your bank account

the total of Column F on Form OP-383, Line 4.

(checking or savings) on a date you select up to the due date. As a

Column G

reminder, even if you pay electronically you must still ﬁ le your report

If you own the private passenger motor vehicle, rental truck, or

by the due date. Surcharge not paid on or before the due date will

piece of machinery, enter the registration and titling fees you paid

be subject to penalty and interest.

to the Connecticut Department of Motor Vehicles (DMV), if any,

You may also call the Connecticut Business Teleﬁ le System

during calendar year 2016. If you do not own the private passenger

toll-free at 855-665-9471 or 860-449-1011 (from Groton area).

motor vehicle, rental truck, or piece of machinery, but lease it from

another person for rental purposes and the lease requires you to

Penalty for nonpayment of tax or late payment by check: 15%

pay those registration and titling fees on the vehicle or machinery

of the tax due or $50, whichever is greater.

to that other person, enter the registration and titling fees you paid

during calendar year 2016 to that other person. Enter the total of

Column G on Form OP-383, Line 5.

OP-383 (Rev. 12/16)

Page 3 of 4

Form Op-383 - Rental Surcharge Annual Report - 2016 Page 3

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