Motor Vehicle Rental Tax Quarterly Report
Department of County Management
Finance & Risk Management Division - Treasury
Important Information
NOTE:
This report and your remittance must be postmarked by the US Postal Service on or before the due date. Late filing of payment can result in penalties described in Multnomah County Code Chapter 11.303 & 11.399, including a penalty of up to 50% of any deficiencies in taxes.
WHO MUST FILE:
Any person or entity, any part of whose business consists of providing the use of motor vehicles for a rental fee, including a vehicle sharing program as defined in ORS.742.585. (MCC 11.300)
WHEN TO FILE:
On or before the last business day of January, April, July, and October of each year, each commercial establishment must remit to the Director all taxes collected during the preceding quarter. (MCC 11.302)
NEED HELP:
Contact Treasury (503) 988-2323 treasury@multco.us
Rental Agency Information
Tax Return for Year and Quarter Ending: (Select one)
MAR 31 Due Date APR. 30
JUN 30 Due Date JUL 30
SEPT 30 Due Date OCT 30
DEC 31 Due JAN 30
Year
Please select...
2020
2021
2022
2023
2024
2025
2026
Tax ID Number
Oregon Business Registry ID
Name of Rental Agency
Phone Number
First Name of
Taxpayer
or
Officer
of Corporation
Last Name of
Taxpayer
or
Officer
of Corporation
Title
Printed Name of
Preparer
Last Name of
Preparer
Email
Title
Physical Address
Street Address
City
State
Postal Code
Country
Mailing Address
Street Address
City
State
Postal Code
Country
Tax Calculations
1. GROSS RENTAL FEES
: Report the gross amount of rental fees earned during the preceding quarter.
Rental fees include, without limitation, the base rate charged plus the costs of all options, rented accessories,
and any additional equipment and services. NOTE: car sharing revenue, fuel purchases, collision/loss damage
waivers, car seats, GPS, upgrades, additional driver or membership fees, etc., are all subject to the MVR tax.
Exenption Tax Code
The tax imposed by § 11.301 is not applicable to:
(A) A rental fee that state or federal law exempts from the tax.
(B) A rental fee for a motor vehicle used for official governmental business by an employee of the federal government.
(C) A motor vehicle rented by a resident of the exemption area to temporarily replace a vehicle being repaired or serviced.
2. RENTALS OVER 30 DAYS:
Report the amount of fees collected over 30 days in duration for the preceding
quarter. Rentals over 30 days are not subject to the MVR tax.
$
3. GROSS WEIGHT OVER 24,000 POUNDS:
Enter the amount of rental fees attributable to vehicles with a gross weight over 24k lbs.
$
4. GOVERNMENT EXEMPTIONS:
Enter the amount of rental fees attributable to government rentals. A rental fee for a motor vehicle used for official government business by an employee of the federal government is exempt from the MVR tax. (MCC 11.305b)
$
5. TAX NOT COLLECTED - BAD DEBT:
Enter the amount of rental fees attributable to tax not yet collected. Note: The commercial establishment must collect the tax at the time it collects a rental fee. (MCC11.302a)
$
6. RENTALS TO REPLACE VEHICLES BEING REPAIRED/SERVICED:
Enter the amount of rental fees attributable to a motor vehicle rented by a resident of the exemption area to temporarily replace a vehicle being repaired or serviced under warranty or insurance policies. (MCC 11.305c)
$
7. TOTAL ALLOWABLE DEDUCTIONS:
Add the number of deductions (sum of lines 2-6).
$
8. AMOUNT SUBJECT TO TAX:
Enter the amount subject to tax (line 1 minus line 7).
$
9. TAX DUE:
Enter the amount of tax due (line 8 x 0.170).
$
10. PENALTY - FAILURE TO FILE AND REMIT TAX BY DUE DATE:
Pursuant to MCC 11.399, a penalty of 50% of the taxes due shall be incurred when a rental agency fails to file a return, pay tax timely with their return filing, and/or is deficient in remitting the tax amount due. (MCC 11.399a)
11. INTEREST:
Pursuant to MCC 11.303b, interest at the rate of 1% per month pro rata shall accrue from the date the tax became delinquent until the date paid.
$
12. BALANCE DUE:
(sum lines 9-11) Make remittance payable to Multnomah County Treasury
I declare, under penalty of perjury, to the best of my knowledge and belief, the statements herein are complete and correct. I understand the County's acceptance of this return does not imply that this tax return is complete, accurate, or in compliance with Multnomah County Code requirements.
I agree