Form Rv-3 Instructions - Annual Rental Motor Vehicle, Surcharge Tax Return - 2016

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HOW TO COMPLETE YOUR ANNUAL
FORM RV-3
RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE
INSTRUCTIONS
(REV. 2016)
SURCHARGE TAX RETURN (FORM RV-3)
WHO MUST FILE
periodic returns, no additional tax will be due on the annual
return. Form RV-3 must be filed in addition to (not in lieu of)
The rental motor vehicle, tour vehicle, and car-sharing
the periodic returns. To correct a previously filed Form RV-
vehicle surcharge tax (RV tax) contains three separate
3, file an amended return on Form RV-3.
taxes with different tax rates:
If you had no RV tax activity for the entire year, enter
1) The rental motor vehicle surcharge tax is levied at the
“0.00” on line 8. Please note that this return must be
rate of $3 per day, or a portion of a day, on the lessor of any
filed.
rental motor vehicle.
If a payment is being made with Form RV-3, make your
2) The tour vehicle surcharge tax is imposed on tour
check or money order payable to “Hawaii State Tax
vehicle operators for use of a vehicle on a monthly basis, or
Collector.” Write “RV”, the filing period, your Hawaii Tax I.D.
a portion of a month, at the following rates:
No., and your daytime phone number on the check. Attach
$65 - Over 25 passenger tour vehicle; and
your check or money order where indicated on the front of
$15 - 8 to 25 passenger tour vehicle.
Form RV-3.
3) The car-sharing vehicle surcharge tax is levied at the
If you are unable to file the annual return by the due date,
rate of $0.25 (25 cents) per half-hour, or any portion of a
you may request an extension to file Form RV-3 by filing
half-hour, that a rental motor vehicle is rented or leased by
Form GEW-TA-RV-6, Application for Extension of Time to
a car-sharing organization; provided that for each rental of
File the GE/Use Tax Annual Return & Reconciliation (Form
six hours or more, the rental motor vehicle surcharge tax
G-49), the TA Tax Annual Return & Reconciliation (Form TA-
shall be assessed. The car-sharing vehicle surcharge tax is
2), or the RVST Annual Return & Reconciliation (Form RV-
levied on the car-sharing organization.
3). For more information, see Form GEW-TA-RV-6.
FILING FREQUENCY
PENALTIES AND INTEREST
RV tax periodic returns (Form RV-2) are filed on a monthly,
Late Filing of Return — The penalty for failure to file a
quarterly, or semiannual basis depending on the amount
return on time is assessed on the tax due at a rate of 5% per
of a person’s tax liability. An RV tax annual return and
month, or part of a month, up to a maximum of 25%.
reconciliation (Form RV-3) summarizing RV tax activity
Failure to Pay Tax After Filing Timely Return — The
for the past year also must be filed. Form RV-3 is due
penalty for failure to pay the tax after filing a timely return is
on or before the twentieth day of the fourth month
20% of the tax unpaid within 60 days of the prescribed due
following the close of the taxable year. For example, if
date.
you are a calendar-year taxpayer (i.e., your tax year ends on
December 31), then your annual return must be filed on or
Failure to Pay by EFT — The penalty for failure to pay by
before April 20 of the following year.
EFT for taxpayers who are required to pay by EFT is 2% of
the tax due.
Taxpayers whose liability for the RV tax exceeds $100,000
Interest — Interest at the rate of 2/3 of 1% per month, or
per year are required to pay the tax by Electronic Funds
Transfer (EFT).
part of a month, shall be assessed on unpaid taxes and
penalties beginning with the first calendar day after the date
These instructions will assist you in filling out your Form
prescribed for payment, whether or not that first calendar
RV-3 correctly.
day falls on Saturday, Sunday, or legal holiday.
Form RV-3 is used to summarize your RV tax activities for
Please check your return carefully. Additional penalties may
the taxable year. It may also be used to correct errors on
be assessed if you make an underpayment of tax due to
your periodic returns (Form RV-2). If the total number of
negligence, intentional disregard of the Department’s rules,
car-sharing vehicle half-hours, number of rental vehicles
or fraud.
days, number of months for tour vehicles, taxes due, penalty
and interest are accurately reported and paid in full on your
FILLING IN YOUR FORM RV-3 (ANNUAL RETURN AND RECONCILIATION)
Follow the example presented in italics for a sample of how to fill out the form. The circled numbers on the
sample form correspond to the steps in the instructions.
Example: A taxpayer, BTK Car-Sharing, Rentals, and Tour Vehicles (BTK), with Hawaii Tax I.D. No. RV-123-456-7890-01,
files its annual return for the taxable year. On Oahu, BTK operates a car-sharing membership program, and has twenty rental
cars, two tour vehicles (8-25 passengers), and one tour vehicle (40 passengers). For the year, rental motor vehicles in the
car-sharing membership program were rented for 14,402 car-sharing vehicle half-hours. The twenty rental cars were rented
for 6,900 net rental days (i.e., a total of 7,100 rental days of which 200 rental days were to lessees whose vehicles were being
repaired). Of the two tour vehicles (8-25 passengers), one was out of service for two months, otherwise both tour vehicles
were in service for at least a portion of each month, giving BTK a total of 22 “tour vehicle-months.” The tour vehicle (40
passengers) was in service for all 12 months, for a total of 12 “tour vehicle-months.”
Note: The taxpayer must have an average paid use period of six hours or less across all vehicles rented.
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