Form Op-337 - Tourism Surcharge Return On The Rental/leasing Of Passenger Motor Vehicles Page 2
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1
2Line Instructions
Rounding: You must round off cents to the nearest whole dollar on
Line 4. A credit is allowed for surcharges remitted on accounts
your returns and schedules. Round down to the next lowest dollar
determined to be worthless and written off for federal
all amounts that include 1 through 49 cents. Round up to the next
income tax purposes. You must take the credit on the
highest dollar all amounts that include 50 through 99 cents.
next Form OP-337 due after the write-off for federal tax
However, if you need to add two or more amounts to compute the
purposes.
amount to enter on a line, include cents and round off only the total.
Line 5. Subtract Line 4 from Line 3.
Example: Add two amounts ($1.29 and $3.21) to compute the total
Line 6. Late Payment Penalty: If a surcharge is due, the penalty
($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered
for underpayment of the surcharge is 15% (.15) of the
on the line.
surcharge due or $50, whichever is greater.
If you do not round, DRS will disregard the cents.
Late Filing Penalty: If no surcharge is due, the
Commissioner of Revenue Services may impose a $50
Line 1. Enter the total number of passenger motor vehicles rented
penalty for the late filing of any return or report required by
or leased for 30 consecutive calendar days or less during
law to be filed.
this period. For the surcharge, a day means each day or
portion of a day for which a lessor charges a lessee for
Line 7. Interest: If this is a late or amended return, compute the
the lease or rental of a passenger motor vehicle.
interest at the rate of 1% (.01) per month or fraction of a
month from the due date until the date of payment. Interest
Line 2. Enter the total number of days, or portion of a day, for
is based on the amount that should have been remitted
which a charge was made for the rental or lease of
on time.
vehicles.
Line 8. Add Lines 5, 6, and 7.
Line 3. The surcharge is $1 per day, or portion of a day, for which
the lessor charged the lessee on the rental or lease of
motor vehicles for 30 consecutive calendar days or less.
Multiply the number of days on Line 2 by $1.
OP-337 (Rev. 08/05)
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