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Form STC-02 Fillable Quarterly 2% Clark County Car Rental Fee Return (STC-02)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
1550 College Parkway Suite 115 Carson City NV 89706 FOR DEPARTMENT USE ONLY *NOTE: PLEASE READ INSTRUCTIONS ON REVERSE SIDE BEFORE COMPLETING RETURN A 1 Enter the total dollar amount of short term leases of passenger cars commencing in Clark County during the calendar 1% (or 01) 10 Add Lines 6 through 9 This is the total amount due and payable Enter this total on Line 10 11 15 11 Enter the total amount remitted with this return on Line 11 1550 College Parkway #115 16 20 2 Enter the total dollar amount of passenger cars leased as replacement vehicles in Clark County 21 30 3 Enter the net dollar amount of passenger cars leased in Clark County (Line 1 minus Line 2) 4 Multiply net dollar amount of short term leases of passenger cars in Clark County (Line 3) by 2% or 02 and enter 5 Enter amount of any overpayments made in prior periods for which you have received a credit notice Do not take the 6 0 75% (or 0075) To calculate interest for each month late from 7/1/1999 through 6/30/2011 multiply Line 6 6 Subtract Line 5 from Line 4 This is your total Clark County car rental fees due Enter this total on Line 6 7 If this return will not be submitted/postmarked and the fees paid on or before the due date as shown on the face of this 8 If this return will not be postmarked and the fees paid on or before the due date as shown on the return enter interest 9 Enter any amount due for prior periods for which you have received a debit notice a governmental entity amount on Line 4 Amount: Check #: Carson City NV 89706 CLARK COUNTY CAR RENTAL Complete all line items on the return NOTE: If line 1 on the return is zero you may stop there and go to the signature portion of credit if you have asked for a refund NOTE: Only credits established by the Department may be used DOLLAR AMOUNT OF LEASES DURING CALENDAR QUARTER COMMENCING IN CLARK COUNTY Due on or before entity Fed Id Or Soc Sec # FEE DUE (Multiply Total Leases (Line 3) by 2% or 02) FEE RETURN FEE RETURN INSTRUCTIONS For quarter ending for which the passenger car was leased This amount is to exclude any taxes or other fees imposed by a governmental from passenger car short term leases GOVERNMENTAL SERVICE FEE RETURN I hereby certify that this return including any accompanying schedules and statements has been examined by me and If postmarked after due date If you have any questions concerning this return please contact the Carson City office at 775 684 2117 INFORMATION INTEREST (change in rate effective 7/1/2011 0 75% (or 0075) for each month or partial month) see reverse instructions is 400 000 may by ordinance impose a fee upon the lease of a passenger car by a short term lessor in the county in the amount of LESS CREDITS APPROVED BY THE DEPARTMENT Mail to: Mail to: Nevada Department of Taxation maximum penalty amount is 10% Determine the number of days late the payment is and multiply the net fee owed by Multiply by: Name Of Preparer NET LEASES (LINE 1 MINUS 2) Nevada Department of Taxation NEVADA DEPT OF TAXATION not more than 2 percent of the total amount for which the passenger car was leased excluding any taxes or other fees imposed by NRS 244A 860 Except as otherwise provided in subsection 2 the board of county commissioners of a county whose population NRS 482 053(5) Short term Lessor means a person who has leased a vehicle to another person for a period of 31 days or less NRS 482 087 Passenger Car means a motor vehicle designed for carrying 10 persons or less except a motorcycle power cycle Number of days late on line 8 Note: 7/1/2011 interest rate change: To calculate interest for each month late after 7/1/2011 multiply Line Or Account No: or by the day or by the trip or motor driven cycle PENALTY (SEE INSTRUCTIONS FOR RATE) For periods prior to April 1 2007 the penalty is 10% penalty and interest will apply Penalty Percentage Phone Number PLUS LIABILITIES ESTABLISHED BY THE DEPARTMENT Postmark Date: quarter on Line 1 The lessor shall charge and collect from the short term lessee a fee of 2 percent of the total amount RETURN MUST BE FILED EVEN IF NO RENTALS WERE MADE* return the amount of penalty due is based on the number of days late the payment is made per NAC 360 395 The SHORT TERM LEASE / CLARK COUNTY CAR RENTAL FEE RETURN Signature Taxpayer ID No the appropriate rate based on the table below The result is the amount of penalty that should be entered For example: the fees were due January 31 but not paid until February 15 The number of days late is 15 so the penalty is 4% the return Returns must be filed even if no leases were made or fees collected THIS RETURN MUST BE FILED ALONG WITH THE PASSENGER CAR Title to the best of my knowledge and belief is a true correct and complete return TOTAL AMOUNT DUE AND PAYABLE (Add Lines 6 through 9) TOTAL AMOUNT REMITTED WITH RETURN TOTAL CLARK COUNTY CAR RENTAL FEES DUE (LINE 4 MINUS LINE 5) TOTAL DOLLAR AMOUNT OF PASSENGER CARS LEASED AS REPLACEMENT VEHICLES