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

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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 —
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
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
2 MAUI DISTRICT
2
3 HAWAII DISTRICT
3
4 KAUAI DISTRICT
4
9a
9b
9c
9d
5 TOTALS
(Add lines 1 through
1,200
520
2
1
5
4 of Columns A through D)
6 RATES
$0.25
$3
$15
$65
6
13
10
11
12
7 TAXES
(Multiply line 5 by
1,560
7
300 00
30
65
00
00
00
line 6 of Columns A through D)
14
8. TOTAL TAXES DUE.
Add line 7, Columns A through D and enter result here. If you did not have
1,955 00
fig. 2.1
8
any activity for the period, enter “0.00” here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
Amounts Assessed During the Period
PENALTY
fig. 2.1)
COMPUTING THE TAXES
9.
STEP 9a. - Add the number of Car-Sharing Vehicle Half-
(
. . . . . . . . . . . . . . .
9
(For Amended Return ONLY)
16
INTEREST
Hours from Column A for all districts (lines 1 through 4).
1,955 00
10. TOTAL AMOUNT.
10
STEP 5 - Column A, lines 1 through 4. Enter the number of
Add lines 8 and 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
11
In Column A, line 5, BTK has entered 1,200 car-sharing
car-sharing vehicle half-hours that the rental motor vehicles
TOTAL PAYMENTS MADE FOR THE PERIOD. (For Amended Return ONLY) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
12
vehicle half-hours for the month of January.
CREDIT TO BE REFUNDED. Line 11 minus line 10 (For Amended Return ONLY) . . . . . . . . . . . . . . . . . . . . . . . . .
in your car-sharing membership program were rented during
13.
13
ADDITIONAL TAXES DUE. Line 10 minus line 11 (For Amended Return ONLY). . . . . . . . . . . . . . . . . . . . . . . . . . .
the period. If filing quarterly or semiannually, add the number
STEP 9b. - Add the number of Rental Motor Vehicle Days
20
PENALTY
of car-sharing vehicle half-hours for each month during the
FOR LATE FILING ONLY
14.
from Column B for all districts (lines 1 through 4).
14
INTEREST
period, and enter the totals on the appropriate lines.
21
15.
TOTAL AMOUNT DUE AND PAYABLE. (Original Returns, add lines 10 and 14;
In Column B, line 5, BTK has entered 520 rental motor
1,955 00
For Column A, line 1, BTK has entered “1,200” for the
Amended Returns, add lines 13 and 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
vehicle days for the month of January.
16.
AMOUNT OF YOUR PAYMENT
number of car-sharing vehicle half-hours for Oahu.
PLEASE ENTER THE
. Attach a check or money order payable to
“HAWAII STATE TAX COLLECTOR” in U.S. dollars drawn on any U.S. bank to Form RV-2. Write “RV”, the fi ling
STEP 9c. - Add the number of tour vehicles (8-25 passengers)
22
period, your Hawaii Tax I.D. No., and your daytime phone number on your check or money order.
STEP 6 - Column B, lines 1 through 4. Enter the number of
from Column C for all districts (lines 1 through 4).
1,955 00
Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. Box 2430, Honolulu, HI 96804-2430. If you are NOT submitting a
days that your rental motor vehicles were rented during the
16
payment with this return, enter “0.00” here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In Column C, line 5, BTK has entered 2 tour vehicles
period. If filing quarterly or semiannually, add the Rental
for the month of January.
Motor Vehicle days for each month during the period, and
DECLARATION: I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the
enter the totals on the appropriate lines.
provisions of the Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Law and the rules issued thereunder.
23
STEP 9d. - Add the number of tour vehicles (26 or more
For example, if you have five cars on Oahu and they were
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
passengers) from Column D for all districts (lines 1 through
Betty T. Kealoha
Owner
2/20/15
808 123-4567
each rented for thirty days during the period, enter “150” (5 x
4).
(
)
30) in Column B, line 1.
SIGNATURE
TITLE
DATE
DAYTIME PHONE NUMBER
In Column D, line 5, BTK has entered 1 tour vehicle for
All activities must be allocated to their proper district(s). If
the month of January.
you enter an amount on the “TOTALS” line (line 5) of any
STEP 10 - In Column A, multiply the number entered on line
column, you must enter amount(s) which equal that total on
5 by the tax rate of $0.25 (line 6), and enter the result on
the district allocation lines (lines 1 through 4) of that column,
80
or we will not be able to correctly process your tax return.
line 7.
FORM RV-2
BTK has multiplied 1,200 (the number of half-hours
For Column B, line 1, BTK has entered “520” for the
entered on line 5) by $0.25 (the tax rate listed on line 6)
number of net rental days for Oahu.
to get $300, which is entered in Column A, line 7 (1,200
STEP 7 - Column C, lines 1 through 4. Enter the number
x $0.25 = $300).
of tour vehicles (8-25 passengers) used during the period
STEP 11 - In Column B, multiply the number entered on line
for each District. If filing quarterly or semiannually, multiply
5 by the tax rate of $3 (line 6), and enter the result on line 7.
the number of tour vehicles by the number of months in the
period.
BTK has multiplied 520 (the number of vehicle days
entered on line 5) by $3 (the tax rate listed on line 6) to
In Column C, line 1, BTK has entered “2” for the
get $1,560, which is entered in Column B, line 7 (520 x
number of tour vehicles for Oahu.
$3 = $1,560).
STEP 8 - Column D, lines 1 through 4. Enter the number
STEP 12 - In Column C, multiply the number entered on line
of tour vehicles (26 or more passengers) used during the
5 by the tax rate of $15 (line 6) and enter the result on line 7.
period for each district. If filing quarterly or semiannually,
BTK has multiplied 2 (the number of tour vehicles in
multiply the number of tour vehicles by the number of months
use during the month on line 5) by $15 (the tax rate
in the period.
listed on line 6) to get $30, which is entered in Column
In Column D, line 1, BTK has entered “1” for the
C, line 7 (2 x $15 = $30).
number of tour vehicles for Oahu.
2

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