Instructions For Form Rv-2 - Periodic Rental Motor Vehicle And Tour Vehicle Surcharge Tax Return Page 2

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fig. 2.1
STEP 4 - Place an “X” in the appropriate box to indicate
for each district. If filing quarterly or semiannually, multiply
the filing period (Month, Quarter, or Semiannual Period) for
the number of tour vehicles by the number of months in the
which the tax return is being filed and enter the filing period
period.
information with the appropriate numeric (two digit) month
In Column C, line 1, BTK has entered “1” for the
and year end for the last month of the filing period (e.g.,
number of tour vehicles for Oahu.
Month of January 2013 = 01/13; Quarterly period of January
STEP 8a. - Add the number of Rental Motor Vehicle Days
through March 2013 = 03/13; Semiannual period of January
from Column A for all districts (lines 1 through 4).
through June 2013 = 06/13).
BTK files monthly returns, so an “X” was placed in the
In Column A, line 5, BTK has entered 790 rental vehicle
box labeled “MONTH” and BTK entered 01/13 for the
days for the month of January.
numeric month and year end for the month of the filing
STEP 8b. - Add the number of tour vehicles from Column B
period.
for all districts (lines 1 through 4).
fig. 2.1)
COMPUTING THE TAXES
(
In Column B, line 5, BTK has entered 2 tour vehicles
for the month of January.
STEP 5 - Column A, lines 1 through 4. Enter the number of
days that your rental motor vehicles were rented during the
STEP 8c. - Add the number of tour vehicles from Column C
period. If filing quarterly or semiannually, add the Rental
for all districts (lines 1 through 4).
Motor Vehicle days for each month during the period, and
In Column C, line 5, BTK has entered 1 tour vehicle for
enter the totals on the appropriate lines.
the month of January.
For example, if you have five cars on Oahu and they were
STEP 9a - In Column A, multiply the number entered on line
each rented for thirty days during the period, enter “150” (5 x
5 by the tax rate of $3 (line 6), and enter the result on line 7.
30) in Column A, line 1.
All activities must be allocated to their proper district(s). If
BTK has multiplied 790 (the number of vehicle days
you enter an amount on the “TOTALS” line (line 5) of any
entered on line 5) by $3 (the tax rate listed on line 6) to
column, you must enter amount(s) which equal that total on
get $2,370, which is entered in Column A, line 7 (790 x
$3 = $2,370).
the district allocation lines (lines 1 through 4) of that column,
or we will not be able to correctly process your tax return.
STEP 9b - In Column B, multiply the number entered on
line 5 by the tax rate of $15 (line 6) and enter the result on
For Column A, line 1 (Rental Motor Vehicle days on
Oahu), BTK has entered the net rental days of “520.”
Column B, line 7.
For Column A, line 2, (Rental Motor Vehicle days on
Maui) BTK has entered the net rental days of “270.”
BTK has multiplied 2 (the number of tour vehicles in
use during the month on line 5) by $15 (the tax rate
STEP 6 - Column B, lines 1 through 4. Enter the number
listed on line 6) to get $30, which is entered in Column
B, line 7 (2 x $15 = $30).
of tour vehicles (8-25 passengers) used during the period
for each District. If filing quarterly or semiannually, multiply
STEP 9c - In Column C, multiply the number entered on line
the number of tour vehicles by the number of months in the
5 by the tax rate of $65 (line 6), and enter the result on line
period.
7.
In Column B, line 1, BTK has entered “2” for the
BTK has multiplied 1 (the number of tour vehicles in
number of tour vehicles for Oahu.
use during the month on line 5) by $65 (the tax rate on
line 6) to get $65, which is entered in Column C, line 7
STEP 7 - Column C, lines 1 through 4. Enter the number of
(1 x $65 = $65).
tour vehicles (26 or more passengers) used during the period
2

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