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Tourism Surcharge on the Rental/Leasing of Passenger Motor Vehicles Information



What' New 2022

Form OP-337, Tourism Surcharge Return on the Rental/Leasing of Passenger Motor Vehicles, is required to be electronically filed and paid for periods beginning on or after January 1, 2023.


Who Must Register and File the Tourism Surcharge Return on the Rental/Leasing of Passenger Motor Vehicles

Lessors that charge a lessee for the rental or lease of a passenger motor vehicle delivered to a lessee in Connecticut for a term of 30 consecutive calendar days or less are required to register for the tourism surcharge.

Lessors that are required to file the Tourism Surcharge Return on the Rental/Leasing of Passenger Motor Vehicles may register online through myconneCT. Go to myconneCT, under Business Registration, click New Business/Need a CT Registration Number? There is no fee for registering for the tourism surcharge.

Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.

Click here to File, Pay, or Register Now on myconneCT!


Tourism Surcharge

A surcharge of $1 per day or portion of a day is imposed on every lessor for the rental or lease of a passenger motor vehicle delivered to a lessee in Connecticut (regardless of where the vehicle is subsequently used) for a term of 30 consecutive calendar days or less. The lessor collects reimbursement for the surcharge from the lessee. For additional information, see Policy Statement 2019(2), The Tourism Account Surcharge.


How to File

Form OP-337, Tourism Surcharge Return on the Rental/Leasing of Passenger Motor Vehicles, can be filed and paid electronically using myconneCT. DRS myconneCT allows taxpayers to electronically file, pay, and manage state tax responsibilities. You must file a return even if no surcharge is due.

Click here to File, Pay, or Register Now on myconneCT!


When to File

The due date of the return is the last day of the month following the end of the period.


Interest and Penalties

Interest

If this is a late or amended return, compute the interest at the rate of 1% (.01) per month or fraction of a month from the due date until the date of payment. Interest is based on the amount that should have been remitted on time.

Late Payment Penalty

If a surcharge is due, the penalty for underpayment of the surcharge is 15% (.15) of the surcharge due or $50, whichever is greater.

Late Filing Penalty

If no surcharge is due, the Commissioner of Revenue Services may impose a $50 penalty for the late filing of any return or report required by law to be filed.