Administrative Code

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Virginia Administrative Code
Title 24. Transportation and Motor Vehicles
Agency 20. Department of Motor Vehicles
1/29/2020

Chapter 100. Virginia Motor Vehicle Rental Taxes and Fees Rules and RegulationsRead Chapter

Section 10
Definitions
Section 20
Certificate of registration for rentors
Section 30
Application to the commissioner; form of application
Section 40
[Repealed]
Section 50
Out-of-state and occasional rentors
Section 60
Issuance of certificate of registration
Section 70
Change of business location
Section 80
Cessation of business
Section 90
Change in ownership of business location
Section 100
Change in business structure treated as change in ownership
Section 110
Change of name or change of partners not considered change in ownership
Section 120
Suspension and revocation of certificate of registration
Section 130
Cancellation of rentor's certificate of registration without a hearing
Section 140
Engaging in business as a rentor without a certificate of registration
Section 150
Registration and licensing of rental vehicles
Section 160
Transfer of a motor vehicle from rental status
Section 170
Use of a rental motor vehicle for other purposes
Section 180
Transfer of a motor vehicle to rental status
Section 190
Motor vehicle rental taxes and fees
Section 200
Collection by the rentor from his customer
Section 210
Transactions exempt from the rental tax and additional rental tax and rental fee
Section 220
Nonexempt transactions
Section 230
[Repealed]
Section 290
Recordkeeping, rental tax returns, and payment of rental taxes and fees
Section 300
Surety bond requirement
Section 310
Amount of the bond
Section 320
Form of the bond
Section 330
Other security in lieu of surety bond; assignment required with other security
Section 340
When new or additional bond or security required; cancellation of certificate of registration
Section 350
Waiver of requirement for surety bond or other security; release
Section 360
Release of surety and requirement of new bond; cancellation of certificate of registration
Section 370
Maintenance and preservation of rental records
Section 380
Filing returns for rental taxes and fees
Section 390
Computation of rental taxes
Section 400
Payment of rental taxes and fees
Section 410
Extension of time for filing return and paying rental taxes and fees
Section 420
Interest and penalties
Section 430
Waiver of penalties for good cause shown
Section 440
Penalties and interest paid as though part of the taxes and fees
Section 450
Final return upon sale or termination of rental business; obligation of successor to withhold part of purchase price
Section 460
Uncollected checks submitted for payment of taxes or fees
Section 470
Exemption from the 3.0% motor vehicle sales and use tax
Section 480
Occasional rentals
Section 490
No credit for prior taxes paid
Section 500
Termination of exemption
Section 510
Relationship of the rental tax to the 4-1/2% retail sales and use tax
Section 520
Obligation of a former rentor
Section 530
Obligations of a successor rentor
Section 540
Rental tax and fee refunds
Section 550
Implementation, enforcement and collection of the 2.0% rental fee
FORMS
FORMS (24VAC20-100)

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