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- [Repealed]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- [Repealed]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)