Form Rv-3 - Annual Rental Motor Vehicle And Tour Vehicle Surcharge Tax Return - Instructions - 2004

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HOW TO COMPLETE YOUR ANNUAL
FORM RV-3
RENTAL MOTOR VEHICLE AND TOUR VEHICLE
INSTRUCTIONS
(REV. 2004)
SURCHARGE TAX RETURN (FORM RV-3)
INTRODUCTION
The rental motor vehicle and tour vehicle surcharge tax (RV tax) contains two separate taxes with different tax rates. The
rental motor vehicle surcharge tax is levied at the rate of $3.00 per day or portion of a day on the lessor of any rental
motor vehicle. The tour vehicle surcharge tax is imposed on tour vehicle operators for use of a vehicle on a monthly
basis, or a portion of a month at the following rates:
1.
$65 - Over 25 passenger tour vehicle; and
2.
$15 - 8 to 25 passenger tour vehicle.
RV tax returns (Form RV-2) are filed monthly, quarterly, or semiannual basis depending on the amount of a person’s tax
liability. An annual return and reconciliation, (Form RV-3) summarizing activity for the past year also must be filed on or
before the twentieth day of the fourth month following the close of th taxable year.
Taxpayers whose liability for the RV tax exceeds $100,000 per year are required to pay the tax by Electronic Funds Transfer (EFT).
These instructions will assist you in filling out your annual Rental Motor Vehicle and Tour Vehicle Surcharge Tax Return
(Form RV-3) correctly.
The RV tax annual return and reconciliation (Form RV-3), is used to summarize your rental motor vehicle and tour vehicle
surcharge tax activities for the taxable year. It may also be used to correct errors on the periodic tax returns (Form RV-2).
If the total number of rental vehicles days, number of months for tour vehicles, taxes due, penalty and interest are
accurately reported and paid in full on your 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 periodic rental motor vehicle and tour vehicle surcharge tax returns.
If you had no activity for the entire year, enter “0” on lines 8 and 17. Please note that this return must be filed.
The annual tax return must be filed on or before the 20th day of the 4th month following the close of the taxable year. For
example, if you are a calendar-year taxpayer (i.e., your tax year ends on December 31), then your annual tax return must
be filed on or before April 20 of the following year.
To properly enter the necessary information into our computer system, the annual tax return must be filled in completely
and accurately.
If a payment is being made with Form RV-3, make your check or money order payable to “Hawaii State Tax Collector.”
Write “RV”, the filing period, and your Hawaii Tax I.D. No. on the check. Also complete the appropriate tax payment
voucher (if you are using a preprinted form from your rental motor vehicle and tour vehicle surcharge tax return booklet,
complete Form VP-1R for the appropriate filing period (CAUTION: do not submit a photocopy of Form VP-1R); if you are
not using a preprinted form, complete Form VP-1). Attach your check or money order and the appropriate tax payment
voucher where indicated on the front of Form RV-3.
If you are unable to file the annual return by the due date, you may request an extension to file Form RV-3 by filing Form
RV-7, Application for Extension of Time to File the Annual Return and Reconciliation Rental Motor Vehicle and Tour
Vehicle Surcharge Tax (Form RV-3). For more information, see Form RV-7.
If you have any questions, please contact the customer service staff of our Taxpayer Services Branch at:
Voice: 808-587-4242
1-800-222-3229 (Toll-Free)
Telephone for the Hearing Impaired:
808-587-1418
1-800-887-8174 (Toll-Free)
Fax:
808-587-1488
E-mail: Taxpayer.Services@hawaii.gov
Mail:
Taxpayer Services Branch
P.O. Box 259
Honolulu, HI 96809-0259
1

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