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Dear Manager/Owner:

Chapter 77 Section 4501 of Nebraska State Statutes states in part:

            …..rental companies engaged in the business of renting private passenger motor vehicles used to carry fifteen passengers or less for periods of thirty-one days or less shall collect, at the time the vehicle is rented in Nebraska, a fee not to exceed five and seventy-five hundredths percent of each rental contract amount, not including sales tax.

The purpose of this tax is to be used as an offset against the cost of Nebraska Motor Vehicle Tax on such rental vehicles to encourage their licensing in Nebraska. “Private passenger motor vehicles used to carry fifteen passengers or less” includes cars, cargo and utility vans using passenger plates (not a bus, truck, motorcycle or mobile home plates) and that are not exempt from this tax for one of the following reasons:

  1. Are rented (leased for a period greater than 31 days
  2. Carry other than a "passenger" plate e.g. truck, bus, mobile home, motorcycle plate.
  3. Are apportioned and/or prorated by the Nebraska Department of Motor Vehicles.
  4. Has a factory-rated capacity of sixteen or more passengers.
  5. A driver is furnished as part of the contract.
  6. The rental organization is exempt from the payment of State or local option sales taxes.

Because your firm is engaged in the rental of motor vehicles, you are required to file the attached tax return to the County Treasurer by February 15, 2018.

The penalty for failure to file a return may subject your business to any of the remedies provided in Article 17, Chapter 77 of State law governing the collection of Personal Property taxes which could include the issuance of a distress warrant to the Sheriff for seizure and levy on your entire inventory.

Should you have any questions regarding the filing of this tax, please call (402) 444-7103.

Please click here for the form.

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