Form Tc-61fv - Tourism, Recreation, Cultural, Convention Facilities & Car Rental Tax Return Page 2
Download a blank fillable Form Tc-61fv - Tourism, Recreation, Cultural, Convention Facilities & Car Rental Tax Return in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Tc-61fv - Tourism, Recreation, Cultural, Convention Facilities & Car Rental Tax Return with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2TC-61FV_2.ai Rev. 3/07
Tax on Short-Term Leases and
General Information
Short-Term Rentals of Motor Vehicles
Contact the Tax Commission if address information is incorrect or if
ownership changes.
Utah Code 59-12-601 through 603 allows county legislative bodies to
impose a tourism tax on all short-term leases and rentals of motor vehicles,
If your business conducts restaurant sales or rents or leases motor
where such leases or rentals do not exceed 30 days. Utah Code
vehicles, you must file this return even if no tax was collected during this
59-12-1201 enacts a statewide tax of 2.5 percent, in addition to the county
filing period. If you do not conduct these types of businesses, do not file
tax, on all short-term leases and rentals of motor vehicles, where such
this return.
leases and rentals do not exceed 30 days. The counties listed separately on
the front of this return impose the tourism tax on leases and rentals of motor
Sales and Use taxes collected by a seller shall be held in trust for the
vehicles. Lessors within those named counties must collect that tax along
benefit of the state and for payment to the Tax Commission in the manner
with the statewide tax at the rate indicated on the front of this form, and
and at the time provided for in Title 59, Chapter 12.
enter those amounts on the appropriate lines. Lessors located within all
Amended Returns: To amend a previously filed return, please check the
other counties must collect 2.5 percent on all short-term leases and rentals
"Amended Return" box below the "Return due on or before" box, and enter
of motor vehicles, and enter those amounts on the "statewide tax" line.
the tax period being amended in the "Tax Period" box. Amended returns
The term "motor vehicle" includes, but is not limited to, cars, trucks,
should be filed with corrected amounts (not net amounts). Calculate any
jeep-type vehicles, motor homes, etc., normally rented for tourism or
refund or balance due by subtracting the original payment from the
recreation purposes, but does not include off-highway vehicles or
corrected tax due. Submit payment of the balance due, or send a letter
snowmobiles.
requesting a refund of the overpayment. Failure to pay all additional tax and
interest could result in additional charges. The seller discount for this tax
The following leases and rentals of motor vehicles are exempt from the
did not take effect until January 1, 1999. Amended returns for periods prior
statewide motor vehicle rental tax and, where imposed, the county tourism
to this date should NOT include any seller discount.
tax on short-term leases and rentals: 1) Leases and rentals of motor
vehicles for the purpose of temporarily replacing a motor vehicle that is
Tax on Restaurant Sales of
being repaired pursuant to a repair or insurance agreement; 2) Leases and
Prepared Foods and Beverages
rentals of motor vehicles that are registered for a gross laden weight of
12,001 pounds or more, and; 3) Leases and rentals of motor vehicles as
Utah Code 59-12-601 through 603 also allows county legislative bodies to
personal household goods moving vans. Leases and rentals of motor
impose a tax of up to 1 percent on all sales of prepared foods and
vehicles that would be exempt from sales tax are also exempt from this tax.
beverages that are sold by restaurants. All restaurants within counties
Exemptions must be documented by a signed Exemption Certificate,
indicated on the front of this form must collect this tax at the rate indicated.
TC-721 and retained by the lessor.
The term "restaurant," for purpose of this tax, is defined as any retail
1. Locality Code will be provided by the Tax Commission.
establishment whose business is the sale of foods and beverages for
2. Enter the total lease/rental amount collected for each county in Utah.
immediate consumption. This includes, but is not limited to the following:
Do not include sales tax collected as part of the total.
• full-service restaurants;
• fast-food restaurants, including their drive-up windows;
3. The tax rate that is applicable to each county or Statewide Tax will be
• single and multiple item food concessions in malls, such as cookies,
provided by the Tax Commission.
hot dogs, sandwiches, and beverages;
4. Multiply the total in column 2 by the tax rate in column 3 and enter in
• college and university cafeterias open to the general public or
column 4. Total column 4 and enter on Total Tax Due line.
employee cafeterias;
5. The seller discount rate that applies to each county will be provided by
• sidewalk vendors;
the Tax Commission. (The seller discount does not apply to the
• full-service restaurants or cafeterias within department stores;
Statewide Tax that has been collected.)
• sellers who deliver the foods and beverages they prepare, such as
pizza;
6. Multiply the total in column 2 by the seller discount rate in column 5
• concession stands operated in stadiums;
and enter in column 6.
• caterers; and
7. Subtract column 6 from column 4 and enter amount of net tax due in
• private clubs.
column 7.
The following are not restaurants for purposes of this tax;
8. Add column 7 and enter Total Net Tax Due and pay this amount.
• theaters that sell food items, but not dinner theaters;
• establishments whose primary business is the sale of prepackaged
boxes of candies, nuts or other items not intended for immediate
consumption;
If you need an accommodation under the Americans with Disabilities Act,
• establishments not subject to the sales tax because of such things
contact the Tax Commission at (801) 297-3811 or TDD (801) 297-2020.
as their religious or charitable nature;
Please allow three working days for a response.
• establishments whose primary business is the sale of fuel or food
items for off-premise, but not immediate consumption.
If you need additional information, or to access up-to-date forms,
Sellers operating two or more lines of business that sell food and beverage
publications and tax bulletins, visit the Tax Commission's website at
items from the same outlet must determine which line of business accounts for
tax.utah.gov.
the highest revenues. The line that accounts for the highest revenues will
govern the application of this tax. For example, if candy store sales of
Substitute Forms: Substitute forms must meet all specifications and be
prepackaged candy constitutes 80 percent of overall revenue and
approved by the Tax Commission prior to use. See web page for
over-the-counter sales of suckers and other candy items constitute 20 percent,
specifications and contact information.
the establishment is not a restaurant and the 1 percent tax does not apply.
For more detailed information on the definition of a restaurant, please refer
to Tax Commission Rule R865-12L-17.
Retail establishments that meet the definition of a restaurant and sell
prepackaged foods (such as potato chips) as incidental items to their sale
Send return and payment to: Utah State Tax
of prepared foods or beverages shall apply this tax to the prepackaged
Commission, 210 N 1950 W, SLC UT 84134-0400
foods as well.
Restaurant sales of items other than food and beverages, such as souvenir
PLEASE RETURN ORIGINAL. MAKE A
T-shirts, are not subject to this tax.
PHOTOCOPY FOR YOUR RECORDS
Filing dates, penalties and interest, and other administrative provisions are
the same as for sales tax returns.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial