The Heavy Equipment Rental Tax Report is the quarterly report on which a business tells the Durham County Tax Office its gross receipts from renting heavy equipment and figures the tax due. Durham County Tax Administration lists it under its business forms, alongside other Durham County property tax forms, in the group for businesses that lease or rent heavy equipment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the report and your check go to the Durham County Tax Office by mail.
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What is Heavy Equipment Rental Tax Report – Durham County, NC?
The Durham County Heavy Equipment Rental Tax Report is the form on which a business reports its gross receipts from heavy equipment rentals for one quarter and computes the gross receipts tax it owes to Durham County, North Carolina.
The form is issued by the Durham County Tax Administration and is returned to the Durham County Tax Office. It opens with the quarter and the dates the report covers, followed by the taxpayer's SS/Federal ID number, the name of the firm or owner, the business name, the mailing address, the property location and a business phone number.
The computation has ten lines. Line 1 is gross receipts from heavy equipment rentals, excluding all tax. Line 2 is the county gross receipts tax, and line 3 is an additional amount that applies only if the business is inside city limits. Line 4 totals them. Line 5 adjusts for an overpayment or a balance from a previous month, and line 6 is the net tax due. Lines 7, 8 and 9 are interest and additional taxes for late payment, and line 10 is the total amount due and remitted. A column marked "For Official Use Only" and the Verified and Audited boxes are for the tax office.
The county's forms page lists two companion documents in the same group of forms for businesses that lease or rent heavy equipment: the Heavy Equipment Rental Application and the Heavy Equipment Instructions. This report is the periodic return, not the application.
Who needs to file Heavy Equipment Rental Tax Report – Durham County, NC?
Businesses that rent heavy equipment and owe Durham County gross receipts tax on those rentals file this report. The county places it with its forms for businesses who lease or rent heavy equipment.
- Businesses with rental income in the quarter enter their gross receipts on line 1 and compute the tax on the lines that follow.
- Businesses with no income for the quarter still use the form: the printed box "NO TAX DUE (NO INCOME FOR THE QUARTER)" is checked.
- Businesses inside city limits write the name of the city in the header and complete line 3, which applies only inside city limits.
- Businesses that have closed furnish the date the business ceased to operate.
- Businesses that were sold furnish the name of the new owner.
The report must be signed by the owner or by an authorized officer of the business, partnership or corporation. The form states that the signer certifies the report, including all attachments, is true and complete to the best of their knowledge and belief.
When to file Heavy Equipment Rental Tax Report – Durham County, NC
The report and your check are due by the last day of the month following the end of the quarter. The form is completed for one quarter at a time: the top of the page has blanks for the quarter, the year and the start and end dates the report covers.
A quarter with no rental income still has a report: check the "NO TAX DUE (NO INCOME FOR THE QUARTER)" box. Late payment is built into the computation, with separate lines for interest (line 7) and additional tax for failure to pay when due (lines 8 and 9). The form does not print any separate extension or grace period. For questions about a due date, call the Durham County Tax Administration main office at 919-560-0350.
Documents you need
- Your check, enclosed with the report: the form says to enclose your check with the form.
- Supporting documentation for line 5, when you report an overpayment or add a balance from a previous month; the form marks that line "Supporting Documentation Needed".
How to fill out Heavy Equipment Rental Tax Report – Durham County, NC
Enter the quarter and dates
At the top, fill in the quarter and year in "Report for ___ Quarter of ___" and the start and end dates of the period the report covers.
Enter your tax ID and names
Write your SS/Federal ID number, the name of the firm or owner and the business name.
Enter address and phone
Give the mailing address, the property location and the business phone. If the property is inside city limits, write the name of the city on that line.
Check the no-tax-due box if it applies
If you had no income for the quarter, check the "NO TAX DUE (NO INCOME FOR THE QUARTER)" box.
Report closing or sale of the business
If you are no longer in business, enter the date the business ceased to operate. If you sold it, enter the name of the new owner.
Enter gross receipts on line 1
Enter gross receipts from heavy equipment rentals for the quarter, excluding all tax.
Compute the tax on lines 2 to 4
Line 2 is the county gross receipts tax figured on line 1. Complete line 3 only if you are inside city limits, then add lines 2 and 3 on line 4. Leave the "For Official Use Only" column blank.
Adjust for overpayment or balance
On line 5, subtract an overpayment or add a balance from the previous month, and attach supporting documentation. Line 6 is the net tax due.
Add interest and additional tax
If the tax is paid late, enter interest on line 7 and the additional taxes on lines 8 and 9, as the printed descriptions direct.
Enter the total on line 10
Add lines 6, 7, 8 and 9 for the total amount due and remitted, and write your check for that amount.
Sign the Certificate of Taxpayer
The owner or an authorized officer of the business, partnership or corporation signs and dates the certificate, and prints name and title.
Review and download the completed PDF
Check the quarter, the amounts and the signature. Download or print the completed PDF from FillingPDF and mail it with your check as described under How to submit.
How to submit Heavy Equipment Rental Tax Report – Durham County, NC
The form names one channel: mail the completed report with your check to the Durham County Tax Office.
- By mail: Durham County Tax Office, PO Box 3397, Durham, NC 27701. This is the "Return to" address printed at the top of the form.
- Payment: the form asks you to enclose your check with the report. Check and form are due together by the last day of the month following the end of the quarter.
- Signature: sign and date the Certificate of Taxpayer, print your name and title, and make sure the signer is the owner or an authorized officer.
- Supporting documentation: line 5 is marked "Supporting Documentation Needed", so include it when you report an overpayment or a balance from a previous month.
For questions, the Durham County Tax Administration main office is at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, phone 919-560-0350, 8:30 AM to 5:00 PM. The form does not give the check payee or the amount of any fee, so ask the office. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the report without the check; the form says to enclose your check with it.
- Missing the deadline: check and form are due by the last day of the month following the end of the quarter.
- Including tax in line 1; the line asks for gross receipts from heavy equipment rentals excluding all tax.
- Skipping the report because there was no rental income, instead of checking the "NO TAX DUE (NO INCOME FOR THE QUARTER)" box.
- Completing line 3 when the property is not inside city limits, or leaving out the city name when it is.
- Leaving out the date the business ceased to operate, or the new owner's name when the business was sold.
- Adjusting line 5 for an overpayment or previous balance without the supporting documentation the form calls for.
- Having someone other than the owner or an authorized officer sign the Certificate of Taxpayer, or leaving it unsigned.
Frequently asked questions
What is the Durham County Heavy Equipment Rental Tax Report?
It is the quarterly report on which a business lists its gross receipts from heavy equipment rentals and computes the gross receipts tax due to Durham County. It is returned to the Durham County Tax Office with a check.
When is the Heavy Equipment Rental Tax Report due?
The check and the form are due by the last day of the month following the end of the quarter. The form covers one quarter at a time, with the quarter, year and period dates written at the top.
Do I file if I had no rental income this quarter?
Yes, use the form and check the box marked "NO TAX DUE (NO INCOME FOR THE QUARTER)". The form has this option printed for quarters with no income, so you do not leave the report out.
Where do I mail the Heavy Equipment Rental Tax Report?
Mail it to Durham County Tax Office, PO Box 3397, Durham, NC 27701, with your check enclosed. The form prints no other return address or channel; for questions call 919-560-0350.
Who can sign the report?
The owner or an authorized officer of the business, partnership or corporation must sign. The signer certifies on the Certificate of Taxpayer that the report, including attachments, is true and complete to the best of their knowledge and belief.
What do I do if I sold the business or closed it?
If you sold the business, furnish the name of the new owner on the form. If you are no longer in business, furnish the date the business ceased to operate. Both entries are printed near the top.
Can I fill out the Heavy Equipment Rental Tax Report online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Durham County and does not file the report or take payment; you mail the form and check to the Tax Office.
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