Instructiong For Form Drp 0251 - Rta Consumer Use Tax Return

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DRP 0251 (02/16/05)
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0013
(303)866-SERV (7378)
RTA CONSUMER USE TAX RETURN
AND INSTRUCTIONS
USE THIS FORM FOR RTA (RURAL TRANSPORTATION AUTHORITY) CONSUMER USE TAX ONLY
A SEPARATE FORM MUST BE FILED FOR EACH RTA DISTRICT
STATE AND RTD/CD/FD CONSUMER USE TAXES MUST BE REPORTED ON DR 0252 “CONSUMER USE
TAX RETURN”
DO NOT USE THIS FORM FOR TAX ON REGISTERED MOTOR VEHICLES
RTA USE TAX IS DUE IF:
reflect actual tax amounts and only the totals
•
You purchased items without paying sales tax in
appearing on the tax return are rounded.
Colorado or out of Colorado.
MOTOR VEHICLES:
•
Your items purchased were used, stored, or
•
Tax is paid on motor vehicles at the time of
consumed in one of the RTA (Rural Transportation
purchase or when the vehicle is registered with the
Authority) Districts in Colorado, either Roaring Fork
county clerk. Do not complete this form for any
RTA district and/or Pikes Peak RTA district.
motor vehicle purchase.
RTA (RURAL TRANSPORTATION AUTHORITY)
DUE DATE:
DISTRICTS:
•
If your total tax is less than $300.00 per year, you
•
There are two separate RTA districts in Colorado.
may file this return once a year. The due date on the
•
The Roaring Fork RTA district includes Basalt,
return is January 20th of the following year.
Glenwood Springs, Carbondale and New Castle.
•
If your tax computed totals to $300.00 or more at
This district has various rates for the different areas.
any time, you are to file this return before the 20th
See the Roaring Fork RTA schedule on the back of
of the following month.
this form to compute the total Roaring Fork RTA use
PENALTY AND INTEREST:
tax due.
•
Interest & Penalty/Interest are due on your payment
•
The Pikes Peak RTA district includes Colorado
of tax if you file late.
Springs, Green Mountain Falls, Manitou Springs
•
Penalty for late payment is 10% (.10) of tax due.
and areas in unincorporated El Paso County. The
•
Interest & Penalty/Interest for late payment are due
use tax rate for this district is .0100.
on amount reported on line 5 at 8% (0.66% per
A SEPARATE RETURN MUST BE FILED FOR EACH
month) for 2005. To obtain interest rates for other
OF THE RTA DISTRICTS.
years, see FYI General 11 “Colorado Civil Tax
•
If use tax is due in both of the RTA districts, you
Penalties and Interest” on our Web site at
must complete two returns. Complete one return for
or contact the Department of
the total (all areas combined) Roaring Fork RTA use
Revenue at (303) 238-SERV (7378).
tax due and a second return for the total (all areas
IMPORTANT NEW INSTRUCTIONS:
combined) Pikes Peak RTA use tax due.
•
State and RTD/CD/FD consumer use tax must be
•
Write in the name of the district, either Roaring Fork
reported on a separate form, DR 0252 “Consumer
or Pikes Peak, in the space indicated on the
Use Tax Return”. DO NOT complete this form for
remittance coupon provided.
state and RTD/CD/FD consumer use taxes.
•
Do NOT report both districts on the same form.
•
Account Number: If you have been assigned and
Report the total for each district on a separate
notified of a 4-digit branch number for either the
return and indicate on the return, in the space
Roaring Fork RTA liability and/or the Pikes Peak
provided which RTA district you are reporting.
RTA liability, use a copy of the preprinted form sent
ROUNDING
to you, or write the account number plus the 4-digit
•
All entries on this use tax return must be rounded to
branch number in the Account Number box
the nearest dollar. Round amounts under 50 cents
Example:
down to 0 cents, increase amounts from 50 to 99
Account Number
Branch
cents to the next dollar. Books and records must
02-12345
0001
CITY AND COUNTY USE TAX IS COLLECTED BY LOCAL AUTHORITIES
NOT BY THE COLORADO DEPARTMENT OF REVENUE

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