Form 14-119 - Texas Local Sports Venue District Tax Report Page 2
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214-119 (Back) (Rev.4-08/3)
INSTRUCTIONS FOR COMPLETING THE TEXAS
LOCAL SPORTS VENUE DISTRICT TAX REPORT
FOR SHORT-TERM MOTOR VEHICLE RENTALS
GENERAL INFORMATION
WHO MUST FILE
You must file this return if you are a sole owner, partnership, corporation or other organization who is
responsible for collection and/or payment of the short-term motor vehicle rental sports and community
venue tax.
Complete and detailed records must be kept of all receipts reported and received.
WHEN TO FILE
Returns must be filed on or before the last day of the month following the end of the reporting period.
RETURNS MUST BE FILED FOR EVERY PERIOD EVEN IF YOU HAVE NO AMOUNT SUBJECT TO
TAX OR NO TAX DUE.
If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the
due date.
FOR ASSISTANCE
For return and account questions, call (800) 252-1382 toll free nationwide.
The Austin number is (512) 463-4600.
Other questions should be directed to the local venue authority.
GENERAL INSTRUCTIONS Please write only in white areas.
TYPE OR PRINT
Complete all applicable items that are not preprinted.
If any preprinted information is not correct, mark it out and write in the correct information.
SPECIFIC INSTRUCTIONS
This tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports
utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than
one-half ton.
Item 1a-g - Short-Term Taxable Receipts - Enter the total amount of all short-term rental contract receipts (short-term
contracts 1-30 days).
Item 3 - FOR PREPAYERS ONLY - The amount preprinted in Item 3 includes the allowable prepayment discount for filing
your return and paying the tax due on or before the due date. (If you prepaid timely and the amount is not preprinted
here, calculate the credit by dividing the amount you paid by .9825 and enter the result in Item 3). If you are filing
your return and paying the tax late, mark out the preprinted amount and enter the actual amount you prepaid.
Item 5 - Discount - If you are filing your return and paying the tax due on or before the due date, multiply the tax due in
Item 2 by .005 and enter the result in Item 5.
Item 7 - PENALTY: IF RETURN IS FILED OR TAX PAID AFTER DUE DATE, enter penalty (minimum penalty $1.00)
- 1 - 30 days late - 5% (.05) of Item 6,
- 31 - 60 days late - 10% (.10) of item 6.
INTEREST: IF ANY TAX IS UNPAID 61 DAYS AFTER THE DUE DATE, enter penalty of 10% (.10) of Item 6 plus
interest at the rate of 12% (.12) per annum of Item 6.
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