Regional Transit Authority Fee
- What is the Regional Transit Authority fee?
- Who is subject to the Regional Transit Authority fee?
- How do I register for the Regional Transit Authority fee?
- How do I report my Regional Transit Authority fee?
- What is the deadline for filing my Wisconsin Regional Transit Authority Fee Return?
- Are extensions available if I can't file my Wisconsin Regional Transit Authority Fee Return on time?
- Are there any exemptions from the Regional Transit Authority fee if my business is primarily engaged in the short-term rental of Type 1 automobiles Is the regional transit authority fee subject to sales tax?
- Is the Regional Transit Authority fee subject to sales tax?
- What is the Regional Transit Authority fee?
The Southeastern Wisconsin Regional Transit Authority, for the counties of Kenosha, Milwaukee, and Racine, voted to impose a $2.00 per vehicle rental fee on the lease or rental of Type 1 automobiles in the region. Type 1 is a motor vehicle designed and used primarily for carrying persons but which does not come within the definition of a motor bus, motorcycle, moped or motor bicycle.
- Who is subject to the Regional Transit Authority fee?
If your primary business is the rental or lease of vehicles without drivers for 30 days or less, in the region, you are subject to the Regional Transit Authority fee. The region is composed of the counties of Kenosha, Milwaukee, and Racine.
- How do I register for the Regional Transit Authority fee?
Businesses registering for a Wisconsin seller's permit or a Wisconsin employer identification number should complete Part D, Question 4 of the Application for Business Tax Registration (Form BTR-101) to indicate the need to register for the Regional Transit Authority fee.
- How do I report my Regional Transit Authority fee?
Report the Regional Transit Authority fee on the Wisconsin Rental Vehicle Fee Return (Form RV-012). Instructions for Wisconsin Rental Vehicle Fee Return, (Form RV-114), may be downloaded or may be ordered by calling (608) 266-2776.
The "period covered" will be indicated on each return you receive. A return must be filed for each "period covered," even if there are no fees due for that period. Your filing frequency will begin as quarterly. You will be mailed a full year's supply of quarterly returns. At some future date, the Wisconsin Department of Revenue may notify you in writing that the returns must be filed monthly or annually.
Beginning in February 2009, the Regional Transit Authority Fee may also be reported using "My Tax Account," a new online service.
To use "My Tax Account," you will need to apply for and obtain a logon ID and password from the Department of Revenue. Please watch the Department of Revenue’s web site at www.revenue.wi.gov for more details on the transition to this new service, including information about how to obtain your logon ID and password.
- What is the deadline for filing my Wisconsin Regional Transit Authority Fee Return?
Each return will be preprinted with the due date by which the return must be filed. Returns for a quarterly period must be filed by the last day of the month following the end of the quarter.
To be considered timely, a return filed electronically via "My Tax Account" using an Electronic Funds Transfer (EFT) ACH Debit method of payment must be filed prior to 4:00 p.m. (CST) on the due date.
A return filed electronically via "My Tax Account" is considered timely if e-filed on or before the due date.
"My Tax Account" is a new online service that will be available in February 2009. Please watch the Department of Revenue’s web site at www.revenue.wi.gov for more details on the transition to this new service.
A mailed paper return is considered filed by the due date if:
- The return is mailed in a properly addressed envelope with the postage duly prepaid, and
- The envelope containing the return is postmarked on or before the due date, and
- The Department of Revenue receives the return within 5 days of the due date.
Note: When the regular due date falls on a weekend or legal holiday, the tax due date is extended to the next business day immediately following the weekend or holiday.
- Are extensions available if I can't file my Wisconsin Regional Transit Authority Fee Return on time?
If you cannot file your return by the due date, you should write to the Wisconsin Department of Revenue, Registration Unit, P.O. Box 8902, Madison, WI 53708-8902, before the due date of the return and request an extension of time to file. You may fax your request for an extension to the Registration Unit at (608) 264-6884 by the due date of the return.
Beginning in February 2009, you may request an extension to file using "My Tax Account," a new online service.
To use "My Tax Account," you will need to apply for and obtain a logon ID and password from the Department of Revenue. Please watch the Department of Revenue’s web site at www.revenue.wi.gov for more details on the transition to this new service, including information about how to obtain your logon ID and password.
The Department may grant you an additional month from the original due date of the return to file the return. However, if the liability is not paid by the original due date, the fee will be subject to 1% interest per month during the extension period.
- Are there any exemptions from the Regional Transit Authority fee if my business is primarily engaged in the short-term rental of Type 1 automobiles?
Yes. The Regional Transit Authority fee does not apply to the rental of Type 1 automobiles without drivers if the vehicle is being used as a replacement during the service or repair of another vehicle. To claim this exemption, the lessee must present a properly completed Certificate of Exemption for Rental Vehicles (Form RV-207) to the lessor for retention as part of the lessor's records.
Other exemptions from the regional transit authority fee include:
- Rentals not in Wisconsin,
- Rerentals,
- Rentals to the U.S. government,
- Rentals to Wisconsin governmental units, agencies and instrumentalities,
- Rentals to nonprofit organizations that hold a certificate of exempt status (CES) number, and
- Rentals to public or private elementary or secondary schools.
- Is the Regional Transit Authority fee subject to sales tax and local exposition tax?
Yes. The Regional Transit Authority fee is part of the gross receipts subject to sales tax and local exposition tax.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
Mailstop 5-77
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
E-Mail Additional Questions
Last updated January 21, 2009