Electronic Filing
Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).
See filing requirements below.
New to WebFile:
Motor Vehicle Gross Rental Receipts Tax
Sign up to receive email updates when this page changes.A gross rental receipts tax is imposed on motor vehicle rentals. The percent of tax imposed is based on the length of the rental contract.
Rates
10% (for contracts of 1-30 days) of gross receipts, less discount and separately stated fees for insurance, fuel, and damage assessments.
6 1/4% (.0625) for contracts exceeding 30 days but no longer than 180 days.
Due Date
Monthly, Quarterly, Yearly (based on qualifications): 20th day of the month following the end of the reporting period.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
Filing Requirements
If in the preceding fiscal year, you paid:
- less than $10,000 - You may use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
- $10,000 or more - Please use the guidelines below to determine your specific reporting and payment requirements.
The state fiscal year begins September 1 and ends on August 31.
| Amt. Reported and Paid in Preceding Fiscal Year | $10,000 - $49,999 | $50,000 - $99,999 | $100,000 or more |
|---|---|---|---|
| Reporting Method(s) (any one of the methods listed can be used) |
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| Payment Method(s) (any one of the methods listed can be used) |
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