Passenger Car, Governmental Services Fee Return - Nevada Dept Of Taxation

EFFECTIVE 01/01/2009 – 6/30/2009

PASSENGER CAR, GOVERNMENTAL SERVICES FEE RETURN

Complete all line items on the return. NOTE: If line 1 on the return is zero you may stop there and go to the signature portion

of the return. Returns must be filed even if no leases were made or fees collected.

1. Enter the total dollar amount of short-term leases of passenger cars during the calendar quarter on line 1. The lessor

shall charge and collect from the short-term lessee a fee of 6 percent of the total amount for which the passenger car

was leased. This amount is to include the amount charged for collision damage waiver. The following items must

not be included in the total amount: The amount of any recovery surcharge charged and collected; the amount of any

charge for fuel used to operate the passenger car; the amount of any fee or charge for the delivery, transportation or

other handling of the passenger car; the amount of any fee or charge for insurance, including, without limitation,

personal accident insurance, extended coverage or insurance coverage for personal property; and the amount of any

charges assessed against a short-term lessee for damages for which the short-term lessee is held responsible.

2. Multiply total leases (Line 1) by 6% or .06 and enter amount on line 2.

3. Enter the total dollar amount of vehicle licensing fees and taxes paid to the Department of Motor Vehicles during the

calendar quarter. Vehicle licensing fees and taxes are registration fees, title fees, transfer fees, basic privilege taxes,

duplicate and replacement fees, plate fees, or short term lessor 20 day permit fees.

4. Lessors must charge and collect from the short-term lessee a recovery surcharge of 4 percent of the total amount for

which the passenger car was leased. In charging and collecting the recovery surcharge, the following items must not

be included in the total amount for which the passenger car was leased: The amount of the governmental services fee

charged and collected; the amount of any charge for a collision damage waiver or similar instrument that acts as a

waiver of the short-term lessor’s right to collect from the short-term lessee for any damage to the passenger car; the

amount of any charge for fuel used to operate the passenger car; the amount of any fee or charge for the delivery,

transportation or other handling of the passenger car; the amount of any fee or charge for insurance, including,

without limitation, personal accident insurance, extended coverage or insurance covering for personal property; the

amount of any charges assessed against a short-term lessee for damages for which the short-term lessee is held

responsible; and the amount of any concession fee or charge that the short-term lessor is required to pay to do business

at an airport, if applicable and passes on to the short-term lessee of the passenger car. Enter on line 4 the total amount

of leases that are subject to the recovery surcharge.

5. Multiply the total amount of leases subject to the recovery surcharge, line 4, by 4% or .04.

6. Half (50%) of the amount on line 4 is due to the Department and entered on line 6. EFFECTIVE 1/1/09 – 6/30/09.

7. Enter the amount due to you for overpayment(s) made in prior periods for which you have received a credit notice.

Do not take the credit if you have asked for a refund. NOTE: Only credits established by the Department may be

used.

8. Add lines 2 and 6 and subtract line 7. This is your total rental fee(s) due. Enter this total on line 8.

9. If this return will not be submitted/postmarked and the taxes paid on or before the due date as shown on the face of

this return, the amount of penalty due is based on the number of days late the payment is made per NAC 360.395.

The maximum penalty amount is 10%. Determine the number of days late the payment is and multiply the net tax

owed by the appropriate rate based on the table below. The result is the amount of penalty that should be entered. For

example: the taxes were due January 31 but not paid until February 15. The number of days late is 15 so the penalty

is 4%.

Number of days late

Penalty Percentage

Multiply by:

1 - 10

0.02

11 - 15

0.04

16 - 20

0.06

21- 30

0.08

31 +

10%

0.10

10. 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 8 for each month or fraction of a month late on line 10.

11. Enter any amount due for prior periods for which you have received a debit notice.

12. Add lines 2 & 6 through 11. This is the total amount due and payable. Enter this total on line 12.

13. Enter the total amount remitted with this return on line 13.

SHORT TERM LESSORS LOCATED IN WASHOE OR CLARK COUNTIES MUST FILE THE WASHOE OR

CLARK COUNTIES CAR RENTAL FEE RETURN IN ADDITION TO THE PASSENGER CAR,

GOVERNMENTAL SERVICE FEE RETURN.

Mail to: Nevada Department of Taxation

1550 College Parkway Suite 115

Carson City NV 89706

If you have any questions concerning this return, please contact the Carson City office at 775-684-2117, fax 775-684-2020.

EFFECTIVE 01/01/2009 - 6/30/2009

Passenger Car, Governmental Services Fee Return - Nevada Dept Of Taxation - 2009 Page 2

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