The Rental Vehicle Tax Return, printed on the form as Durham County Gross Receipts Tax for Rental Vehicles, is issued by Durham County Tax Administration in North Carolina. It reports one month of gross retail receipts from rental vehicles and works out the tax due, any balance or credit, penalties and the total remitted. The county lists it on its Tax Forms & Publications page among the forms for businesses who lease or rent vehicles, next to Durham County property tax forms such as exclusion applications and appeal forms. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official URL.
Last updated
What is Rental Vehicle Tax Return – Durham County, NC?
The Rental Vehicle Tax Return, headed Durham County Gross Receipts Tax for Rental Vehicles, is the Durham County Tax Administration form on which a firm or owner reports its gross retail receipts from applicable rental vehicles for one month and computes the county gross receipts tax due.
The form identifies the taxpayer by name of firm or owner, business name, mailing address, property location and N.C. Sales Tax Number, then names the month and year being reported. The computation has nine lines. Line 1 takes gross retail receipts of applicable rental vehicles, excluding taxes. Line 2 is the N.C. county gross receipts tax on line 1. Line 3 applies only if the business is inside city limits. Line 4 adds lines 2 and 3. Line 5 carries an additional balance owing or a credit due, and line 6 is the total due. Lines 7 and 8 are additional penalties for failure to pay when the tax is due and for tax that is past due, and line 9 is the total amount due and remitted.
The return ends with a certification that the report has been examined, is true and complete to the best of the signer's knowledge and belief, and agrees with the books and records of the reporting taxpayer.
The county's forms page lists separate forms for other businesses, such as the Heavy Equipment Rental Tax Report for businesses who lease or rent heavy equipment and the Occupancy Tax Return for room occupancy tax. This return is not those forms.
Who needs to file Rental Vehicle Tax Return – Durham County, NC?
The form is meant for firms and owners that report gross receipts from applicable rental vehicles to Durham County Tax Administration. The county places it among its forms for businesses who lease or rent vehicles, and the form asks for the business name, property location and N.C. Sales Tax Number of the reporting taxpayer.
Conditions printed on the form:
- Line 1 covers only the gross retail receipts of applicable rental vehicles, excluding taxes.
- Line 3 is completed only if the business is inside city limits.
- Lines 7 and 8 apply only when the tax is paid late.
The form does not say who may sign for a business or whether a representative may do so; it asks for a signature and date under the certification. Businesses that rent heavy equipment or collect room occupancy tax use the county's separate forms for those activities, not this return. For questions about whether your rentals count as applicable rental vehicles, contact the Tax Administration main office at 919-560-0350.
When to file Rental Vehicle Tax Return – Durham County, NC
You complete one return for each month you report: the form asks for the month and year on the line Report for Month of, and the certification states that the report covers the month indicated. The form prints no due date of its own, so ask Durham County Tax Administration at 919-560-0350 for the date payment is due.
Timing matters because the form carries two late charges: line 7 is an additional penalty for failure to pay when the tax is due, and line 8 is an additional penalty on the amount of tax past due, counted per month. If a prior month left a balance or credit, line 5 carries it into the current return.
How to fill out Rental Vehicle Tax Return – Durham County, NC
Enter the firm and business names
Write the Name of Firm/Owner and the Business Name at the top of the form.
Add address and property location
Enter the Mailing Address on the two lines provided, then the Property Location.
Enter your N.C. Sales Tax Number
Write the N.C. Sales Tax Number in the space provided.
Name the reporting month
On the Report for Month of line, enter the month and the year (20__) that the return covers.
Report gross retail receipts
Line 1: enter the gross retail receipts of applicable rental vehicles for the month, excluding taxes.
Compute the county and city tax
Line 2: multiply line 1 by the rate printed on the form. Line 3: if you are inside city limits, multiply line 1 by the rate printed there. Line 4: add lines 2 and 3.
Add balance or credit
Line 5: enter any additional balance owing or credit due. Line 6: enter the total due.
Figure penalties if payment is late
Line 7 is the additional penalty for failure to pay when tax is due, and line 8 is the additional penalty on tax past due. Skip them if they do not apply, or contact the county for the amounts.
Total the amount remitted
Line 9: add lines 6, 7 and 8 to get the total amount due and remitted.
Review, sign and download the PDF
Read the certification, then sign and date it. Check each line, then download or print the completed PDF from FillingPDF and mail the payment as described under How to submit.
How to submit Rental Vehicle Tax Return – Durham County, NC
The form names one channel: mail. Its instruction reads Mail payment to: Durham County Tax Collector, P. O. Box 3397, Durham, NC 27702.
- By mail: send the payment to the Durham County Tax Collector at the P.O. box above. Use the amount on line 9, the total amount due and remitted. The form does not give a street address for delivery.
- Questions: the Durham County Tax Administration main office is at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, open 8:30 AM-5:00 PM, telephone 919-560-0350. Ask the office about any other way to deliver the return, because the form prints none.
Sign and date the certification before you send the return. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Including taxes in the line 1 gross retail receipts; the form says to exclude them.
- Entering an amount on line 3 when the business is not inside city limits; the line applies only if it is.
- Leaving off the month and year on the Report for Month of line, which defines the period the return covers.
- Adding the wrong lines: line 4 adds lines 2 and 3, and line 9 adds lines 6, 7 and 8.
- Ignoring lines 7 and 8 when the tax is paid after it is due; the form carries penalties for late payment and for tax past due.
- Mailing payment to a street address instead of the Durham County Tax Collector, P. O. Box 3397, Durham, NC 27702.
- Sending the return without signing and dating the certification.
- Omitting the N.C. Sales Tax Number or the property location in the header block.
Frequently asked questions
What is the Durham County Rental Vehicle Tax Return?
It is the Durham County Tax Administration form, headed Durham County Gross Receipts Tax for Rental Vehicles, on which a firm or owner reports one month of gross retail receipts from applicable rental vehicles and computes the county gross receipts tax due.
Where do I mail the rental vehicle tax payment in Durham County?
The form says to mail payment to the Durham County Tax Collector, P. O. Box 3397, Durham, NC 27702. It prints no other channel or street address, so call the Tax Administration main office at 919-560-0350 if you need another way to deliver the return.
Do I file this return every month?
The form is built for one month at a time: you enter the month and year on the Report for Month of line, and the certification covers the month indicated. The form prints no due date, so ask Tax Administration at 919-560-0350 for the payment deadline.
What do I enter on line 1 of the rental vehicle tax return?
Line 1 is the gross retail receipts of applicable rental vehicles for the month, excluding taxes. Lines 2 and 3 then apply the rates printed on the form to that figure, and line 3 is used only if you are inside city limits.
What happens if I pay the rental vehicle tax late?
The form carries two additional penalties: line 7 for failure to pay when the tax is due and line 8 on the amount of tax past due, counted per month. Both are added into the total on line 9. Ask Tax Administration for the current amounts.
Is this the same as the Heavy Equipment Rental Tax Report?
No. Durham County's forms page lists the Heavy Equipment Rental Tax Report under forms for businesses who lease or rent heavy equipment, and this return under forms for businesses who lease or rent vehicles. Use the one that matches what you rent.
Can I fill out the Rental Vehicle Tax Return online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Durham County and does not file or send the return; you mail the payment to the Durham County Tax Collector as the form directs.
Who signs the Rental Vehicle Tax Return?
The form has one signature and date line under a certification that the report is true and complete to the best of the signer's knowledge and belief and matches the taxpayer's books and records. It does not say who may sign for a business, so confirm with Tax Administration.
Ready to fill out Rental Vehicle Tax Return – Durham County, NC?
Fill out Rental Vehicle Tax Return – Durham County, NC now