Form Mrt-441 - Meals And Rooms Tax Return Page 3

Download a blank fillable Form Mrt-441 - Meals And Rooms 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 Mrt-441 - Meals And Rooms 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

FORM MRT-441 Instructions
Meals and Rooms Tax Return
General Information
Round dollar amounts
Please round amounts to the nearest whole dollar. Normal rounding rules apply:
• 1 cent to 49 cents, enter the existing dollar amount ($97.49 - enter $97.00 or $97.)
• 50 cents to 99 cents, enter the next higher dollar amount ($97.50 - enter $98.00 or $98.)
Use BLUE or BLACK ink
Use only blue or black ink to complete forms. Use of pencil, red ink, purple ink, etc. may result in
a $25.00 “unprocessable return” fee.
What is Local Option Meals & Rooms Tax?
The State of Vermont has authorized certain municipalities to assess an additional 1.0% Local
Option Meals, Rooms and/or Alcoholic Beverages Tax. Local Option Tax applies to meals,
rooms, or alcoholic beverages furnished in a Local Option municipality. Local Option Tax is
destination-based. This means the tax is based on the location where the item is delivered or
consumed. Delivery charges are subject to state Sales and Local Option taxes.
City Charter Meals, Entertainment and Lodging Tax
Two Vermont cities have a meals, entertainment, and lodging tax which is authorized by their city
charters.
• Burlington, Vermont
• Rutland City, Vermont
They administer and collect the tax. If you conduct business in Burlington or Rutland City, contact
the city for information about collecting and remitting the tax..
Tax Rate
Meals and non-alcoholic beverages are taxed at 9.0%.
Alcoholic beverages are taxed at 10.0%.
Line-by-Line Instructions
IMPORTANT: If you have multiple locations, you must complete Schedule MRT-441-M
for each location and then enter the totals for each line onto Form MRT-441.
PART I - MEALS AND ROOMS TAXES
Lines 1a, 2a, and 3a - TOTAL SALES
Line 1a - Enter the total charges for meals served.
Line 2a - Enter the total charges for room rentals.
Line 3a - Enter the total charges for alcoholic drinks served.
American Plan charges should be divided based on the value of each component and each part
listed on the appropriate line.
Form MRT-441 Instructions
Page 1 of 2
Rev. 10/15

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 5