Hawaii Rental Motor Vehicle and Tour Vehicle Surcharge Tax

Rental Motor Vehicle and Tour Vehicle Surcharge Tax
Form RV-2, Rev. 2023, Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
Clear Form
FORM RV-2
(REV. 2023)

RV2_I 2023A 01 VID01

STATE OF HAWAII — DEPARTMENT OF TAXATION

80

	DO NOT WRITE IN THIS AREA

RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND
CAR-SHARING VEHICLE SURCHARGE TAX
For periods ENDING AFTER December 31, 2022
and BEFORE January 1, 2026

Place an “X” in this box ONLY if this is an AMENDED return

PERIOD ENDING	

HAWAII TAX I.D. NO. 

(MM YY)	

ATTACH CHECK OR MONEY ORDER HERE

NAME:____________________________________ 	

RV

Last 4 digits of your FEIN or SSN

COLUMN A

COLUMN B

COLUMN C

COLUMNS D, E & F

Car-Sharing Vehicle
Surcharge Tax — Enter the
Number of Car-Sharing Vehicle
Half-Hours

Tour Vehicle Surcharge Tax —
Enter the Number of Tour
Vehicles Carrying 26 or More
Passengers

Tour Vehicle Surcharge Tax —
Enter the Number of Tour
Vehicles Carrying 8 - 25
Passengers

Rental Motor Vehicle
Surcharge Tax— Complete the
Schedule on Page 2, then carry
the total to this column, line 7

1	 OAHU DISTRICT						

1

2	 MAUI DISTRICT						

2

3	 HAWAII DISTRICT						

3

4	 KAUAI DISTRICT						

4

5	TOTALS (Add lines 1 through
4 of Columns A through C)						

5

6	 RATES	

$66		$16	

$0.25	

	

6

7
7	TAXES (Multiply line 5 by
line 6 of Columns A through C)		00		
00		
8.	 TOTAL TAXES DUE. Add line 7, Columns A through F and enter result here. If you did not have
any activity for the period, enter “0.00” here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
8
Amounts Assessed During the Period		
. . . . . . . . . . . . . . . . . . . . . . . PENALTY
9.	
	(For Amended Return ONLY)    
9
INTEREST		
10.	 TOTAL AMOUNT. Add lines 8 and 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

10

11.	 TOTAL PAYMENTS MADE FOR THE PERIOD. (For Amended Return ONLY) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

11

12.	 CREDIT TO BE REFUNDED. Line 11 minus line 10 (For Amended Return ONLY). . . . . . . . . . . . . . . . . . . . . . . . . . 	

12

13.	 ADDITIONAL TAXES DUE. Line 10 minus line 11 (For Amended Return ONLY) . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

13

14.	

FOR
LATE FILING ONLY     
	

PENALTY
INTEREST		

14

15.	 TOTAL AMOUNT DUE AND PAYABLE. (Original Returns, add lines 10 and 14;
15
Amended Returns, add lines 13 and 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
16.	 PLEASE ENTER THE AMOUNT OF YOUR PAYMENT. Attach a check or money order payable to
“HAWAII STATE TAX COLLECTOR” in U.S. dollars drawn on any U.S. bank to Form RV-2. Write “RV,”
the filing period, your Hawaii Tax I.D. No., and your daytime phone number on your check or money order.
Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. Box 1425, Honolulu, HI 96806-1425.
If you are NOT submitting a payment with this return, enter “0.00” here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		
16
DECLARATION: I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the
provisions of the Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Law and the rules issued thereunder.
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.

(   )
SIGNATURE	

RV21C0S1

TITLE	

DATE	

ID NO 01

DAYTIME PHONE NUMBER

FORM RV-2 (REV. 2023)

80

FORM RV-2 (REV. 2023)			

PAGE 2

Name:___________________________________________________
HAWAII TAX I.D. No.
RV2_I 2023A 02 VID01

RV

Last 4 digits of your FEIN or SSN		

PERIOD ENDING
MM    YY

	

COLUMNS D, E & F
SCHEDULE

COLUMN D
Rental Motor Vehicle
Surcharge Tax — Enter the
Number of Rental Motor
Vehicle Days for rentals
After December 31, 2022 and
Before January 1, 2024

COLUMN E
Rental Motor Vehicle
Surcharge Tax — Enter the
Number of Rental Motor Vehicle
Days for rentals
After December 31, 2023
and Before January 1, 2025

COLUMN F
Rental Motor Vehicle
Surcharge Tax — Enter the
Number of Rental Motor Vehicle
Days for rentals
After December 31, 2024
and Before January 1, 2026

1	
OAHU DISTRICT							
1
2	
MAUI DISTRICT							
2
3	
HAWAII DISTRICT							
3
4	
KAUAI DISTRICT							
4
5	 TOTALS 							
5
	 (Add lines 1 through 4 of each column)
6	 RATES	

$6		 $6.50		

$7	

	

6

7	 TAXES (Multiply line 5 by line 6 							 7
00	
00
	 in each Column)		
	
	
If all of your rental days are Before January 1, 2025*, add line 7, Columns
7D&E
						
			
D and E and enter result here and on page 1, line 7, Columns D, E & F
If all of your rental days are After December 31, 2023 and Before January 1, 2026**, add line 7,
Columns E and F and enter result here and on page 1, line 7, Columns D, E & F
								

	

7E&F

* If all of your rental days fall within Calendar Year 2024, complete ONLY Line 7D&E.
** If all of your rental days fall within Calendar Year 2025, complete ONLY Line 7E&F.

RV22C0S1

ID NO 01

FORM RV-2 (REV. 2023)

80