Form Rv-2 Instructions - How To Complete Your Periodic Rental Motor Vehicle, Tour Vehicle, And Car-Sharing Vehicle Surcharge Tax Return

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FORM RV-2
HOW TO COMPLETE YOUR PERIODIC
INSTRUCTIONS
RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE
(REV. 2014)
SURCHARGE TAX RETURN (FORM RV-2)
CHANGES TO NOTE
IMPORTANT!!!
Act 110, Session Laws of Hawaii 2014, established a
If you do not have any RV tax activity, and the result
is no tax liability, enter “0.00” on line 8. This periodic
new car-sharing vehicle surcharge tax under Chapter 251,
return must be filed.
Hawaii Revised Statutes. The car-sharing vehicle surcharge
tax is effective as of January 1, 2015.
To correct a previously filed Form RV-2, file an amended
INTRODUCTION
return on Form RV-2.
Follow the example presented in italics for a sample of
The rental motor vehicle, tour vehicle, and car-sharing
how to fill out the form. The circled numbers on the sample
vehicle surcharge tax (RV tax) contains three separate
form correspond to the steps in the instructions.
taxes with different tax rates:
1) The rental motor vehicle surcharge tax is levied at the
Example: A taxpayer, BTK Car-Sharing, Rentals,
rate of $3 per day, or a portion of a day, on the lessor of any
and Tour Vehicles (BTK), with Hawaii Tax I.D. No.
rental motor vehicle.
W12345678-01, files its January return. On Oahu,
BTK operates a car-sharing membership program,
2) The tour vehicle surcharge tax is imposed on tour
and has twenty rental cars, two tour vehicles (8-25
vehicle operators for use of a vehicle on a monthly basis, or
passengers), and one tour vehicle (40 passengers).
a portion of a month, at the following rates:
For the month of January, rental motor vehicles in
$65 - Over 25 passenger tour vehicle; and
the car-sharing membership program were rented
for 1,200 car-sharing vehicle half-hours. The twenty
$15 - 8 to 25 passenger tour vehicle.
rental cars were rented for 550 rental days of which 30
rental days were to lessees whose vehicles were being
3) The car-sharing vehicle surcharge tax is levied at the
repaired. The rental cars were, therefore, rented for a
rate of $0.25 (25 cents) per half-hour, or any portion of a
total of 520 net rental days. Both of the vans and the
half-hour, that a rental motor vehicle is rented or leased by
tour bus were in service for the month of January.
a car-sharing organization; provided that for each rental of
six hours or more, the rental motor vehicle surcharge tax
THE TOP OF THE TAX RETURN (fig. 2.0)
shall be assessed. The car-sharing vehicle surcharge tax is
levied on the car-sharing organization.
STEP 1 - Write your name (taxpayer’s name) in the area
provided.
RV tax periodic returns (Form RV-2) are filed on a
monthly, quarterly, or semiannual basis depending on the
STEP 2 - Enter your Hawaii Tax I.D. No. in the area provided.
amount of a person’s tax liability. Form RV-2 is due with
STEP 3 - Enter the last 4 digits of your FEIN or SSN in the
payment on or before the 20th day of the calendar month
area provided.
following the close of the filing period. For example, if
STEP 4 - Place an “X” in the appropriate box to indicate
your filing period ends on January 31st, then your return and
the filing period (Month, Quarter, or Semiannual Period) for
payment will be due on February 20th. An RV tax annual
which the tax return is being filed and enter the filing period
return and reconciliation (Form RV-3) summarizing RV tax
information with the appropriate numeric (two digit) month
activity for the past year also must be filed.
and year end for the last month of the filing period (e.g.,
Taxpayers whose liability for the RV tax exceeds
Month of January 2015 = 01/15; Quarterly period of January
$100,000 per year are required to pay the tax by Electronic
through March 2015 = 03/15; Semiannual period of January
Funds Transfer (EFT).
through June 2015 = 06/15).
These instructions will assist you in filling out your
periodic RV tax returns (Form RV-2) correctly.
BTK files monthly returns, so an “X” was placed in
the box labeled “MONTH” and BTK entered 01/15 for
If a payment is being made with Form RV-2, make
the numeric month and year end for the month of the
your check or money order payable to “Hawaii State Tax
filing period.
Collector.” Write “RV”, the filing period, your Hawaii Tax I.D.
FORM RV-2
STATE OF HAWAII — DEPARTMENT OF TAXATION
THIS SPACE FOR DATE RECEIVED STAMP
80
No., and your daytime phone number on the check. Attach
(REV. 2014)
RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND
your check or money order where indicated on Form RV-2.
CAR-SHARING VEHICLE SURCHARGE TAX
2
RBB141
Check this box if this is an AMENDED Return
_ _ _ _ _ _ _ _ - _ _
1 2 3 4 5 6 7 8 0 1
HAWAII TAX I.D. NO. W
1
1 2 3 4
__ __ __ __
BTK Car-Sharing, Rentals, and Tour Vehicles
LAST 4 DIGITS OF YOUR FEIN OR SSN:
NAME:_________________________________________________
3
0 1
1 5
x
Month
Quarter or
Semiannual Period Ending
__ __ / __ __
(MM/YY)
4
(Do not combine your income for more than one fi ling period on this return.)
COLUMN A
COLUMN B
COLUMN C
COLUMN D
Car-Sharing Vehicle
Rental Motor Vehicle
Tour Vehicle Surcharge Tax —
Tour Vehicle Surcharge Tax —
fig. 2.0
Surcharge Tax — Enter the
Surcharge Tax — Enter the
Enter the Number of Tour
Enter the Number of Tour
Number of Car-Sharing Vehicle
Number of Rental Motor Vehicle
Vehicles Carrying 8 - 25
Vehicles Carrying 26 or More
1
Half-Hours After Dec. 31, 2014
Days After June 30, 2012
Passengers
Passengers
5
6
7
8
1,200
2
1
1 OAHU DISTRICT
520
1

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