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Filing of Return and Payment of Surcharge:

For example, if a person licensed or required to be

licensed under Conn. Gen. Stat. §14-52 as a repairer:

On or before February 15 annually, each rental

company must file Form OP-383, Motor Vehicle

• Arranges for a customer to rent a passenger motor

Rental Surcharge Report, with DRS and report the

vehicle from a third party rental company, and

total motor vehicle rental surcharge actually collected

• The rental agreement is between the customer and

on the rental of passenger motor vehicles by the rental

the third party rental company,

company to lessees during the preceding calendar

year.

Each rental company must also remit with

the rental is not considered a rental by the repairer

and is subject to the motor vehicle rental surcharge.

Form OP-383 the portion of the total motor vehicle

rental surcharge collected that exceeds the sum of:

United States Government: A rental of a

• The personal property tax that it actually paid

passenger motor vehicle by an agency of the U.S.

government is not subject to the motor vehicle rental

during the year to any Connecticut municipality on

surcharge as long as the agency (and not one of its

passenger motor vehicles that were rented by it to

employees) is the lessee.

lessees during the year; and

• The registration and titling fees that it actually paid

United States Government Employees: A rental

during the year to DMV on the vehicles.

by an employee of a U.S. government agency is

subject to the surcharge, unless the rental company

The rental company is not entitled to keep any excess

directly invoices and charges the U.S. government

and must pay it over to DRS with Form OP-383.

agency for the rental and the agency directly pays the

Where any rental company does not own one or more

rental company for the rental. The agency must pay

of the passenger motor vehicles that it rents to lessees,

with a check drawn on its own account or with a

but leases those rental vehicles from another person

credit card issued in the agency’s name (and not in the

(such as the owner), this sum may include any

name of one of its employees, unless the credit card is

property tax and registration and titling fees that the

an exempt “GSA SmartPay” card). Subject to the

rental company is contractually required to pay, and

conditions set out in Policy Statement 2000(1.1), a

does pay, during the calendar year to the other person

rental of a passenger motor vehicle by an employee of

with respect to the motor vehicles, if the other person

a U.S. government agency using an exempt “GSA

pays the property tax to a Connecticut municipality

SmartPay” credit card issued in the name of the

and the fees to DMV.

employee is not subject to the motor vehicle rental

surcharge. However, a rental by an employee of a

Rentals Not Subject to Surcharge: If a

U.S. government agency using any other credit card

passenger motor vehicle is delivered to a lessee

issued in the name of the employee or paying in cash

outside Connecticut or if the rental is for a term of

is subject to the surcharge.

more than 30 consecutive calendar days, the rental is

Diplomats: Subject to the conditions set out in

not subject to the motor vehicle rental surcharge,

Policy Statement 93(2), the rental of a passenger

regardless of where the vehicle is subsequently used

motor vehicle by a diplomat is not subject to the

or ultimately dropped off. If a motor vehicle other

surcharge.

than a passenger motor vehicle is rented to a lessee,

the rental is not subject to the motor vehicle rental

All Other Rentals Subject to Motor Vehicle

surcharge.

Rental Surcharge: All other leases or rentals of

If a person that is not a rental company (such as any

passenger motor vehicles for a term of 30 consecutive

person, firm or corporation that is licensed or required

calendar days or less are subject to the motor vehicle

to be licensed under Conn. Gen. Stat. §14-52 as a new

rental surcharge. This includes leases or rentals that

car dealer, repairer or limited repairer) rents a

are exempt from sales and use taxes, such as leases or

passenger motor vehicle to a lessee, the rental is not

rentals to an agency of the State of Connecticut (or an

subject to the motor vehicle rental surcharge.

employee of the agency), a Connecticut municipality

However, if the person is not itself a party to the

(or an employee of the municipality), or a tax-exempt

rental agreement and merely facilitates the rental of

organization.

the passenger motor vehicle to the lessee by a third

party that is itself a rental company, the rental is

subject to the surcharge.

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Form Ps 2000(5) - The Motor Vehicle Rental Surcharge And The Tourism Account Surcharge - Instructions Page 3

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