Enlarge image | Departmental Use Only DR 0278 (09/25/13) COLORADO DEPARTMENT OF REVENUE Denver CO 80261 - 0009 (303) 205-8205 Application for Passenger Mile Tax Account *130278==19999* Instructions: fourteen and which are used for transportation of passen- This application must be completed to establish the gers for compensation. passenger mile tax account(s). The Department of Revenue requires quarterly reporting. A passenger mile account is required for all vehicles Liability Date - Enter the date that the account should which have passenger seating capacity of more than become effective. Registration Number Type of Ownership Individual General Partnership Corporation Limited Partnership Other-specify below If other, please specify Taxpayer’s Last Name (owner, partners or other business organization) First Name Middle Initial Trade Name/Doing Business As (if applicable) Corporations, Limited Partnerships and Limited Liability Companies using their true name need not register for trade name. Address of Principal Place of Business City State Zip County Phone Number ( ) Mailing Address (if different from above) (include unit no.) City State Zip County Phone Number ( ) FEIN (if unavailable, SSN) Liability Date – see above (MM/DD/YY) (1) Owner/Partner Last Name First Name Middle Initial SSN Address (residence or P.O. Box) City State Zip (2) Owner/Partner Last Name First Name Middle Initial SSN Address (residence or P.O. Box) City State Zip License Period (MM/YY-MM/YY) Passenger Mile Tax Account – License Period - The first date should be the current month and year. The second date should be December of the current year. All accounts must file quarterly returns. I certify, under penalty of perjury in the second degree, that the information provided on this application is true and complete to the best of my knowledge. (Signature required below.) Type or Print Authorized Signature Title Signature of Owner, Partner or Corporate Office Date (MM/DD/YY) |
Enlarge image | Who must apply for a passenger mile tax account and issue of the license Any owner or operator of a vehicle, which is operated for A copy of the license should be carried with other the transportation of passengers for compensation, with a credentials in the passenger vehicle. The original license seating capacity of more than fourteen passengers, must should be retained at your place of business. apply for an account and license. Licenses are valid for the current calendar year. The When the application is received, it will be reviewed license will be renewed automatically on an annual basis, and if approved an account established for the applicant. if the account is in good standing and taxes have been A license will be issued for the current calendar year. reported and paid timely on the quarterly returns. Review of the application, establishment of an account, and issuance of the license can take three to four weeks. You should consider this processing time to assure you have the proper licenses in time for hauling passengers in Colorado. Reporting and payment of the passenger mile tax account Quarterly tax returns are sent to established accounts The tax rate for the passenger mile tax is one mill per about a month before the due date of the return. Returns passenger transported each mile in Colorado, ($0.001 X are due the last day of the month following the reporting number of passengers X number of Colorado miles = Tax). quarter, for example the April-June return would be due the Each licensee must maintain records on the number of 31st of July. vehicles hauling passengers, the number of passengers hauled in Colorado, and the number of Colorado miles. Non-receipt of a tax return (Form DR 0133) is not justifi- You can order a (Form DR 7011) “Passenger Mile Detail By cation for not filing a return by the due date. Returns can be Passenger Buses” by calling (303) 205-8205. The DR 7011 downloaded at www.taxcolorado.com or by calling the Fuel is a record form to track passengers, miles, vehicles, and Unit at (303) 205-8205. calculate the tax. This form is not sent with the tax return. Completing the Application Form • Complete the form in its entirety. • License period, enter the month and year passenger • Check the appropriate box for the type of ownership service is begun. (License is for current year.) • Provide the name of the owner, trade name, location • The application must be signed, dated and sent. address, mailing address, and multiple owners in the • Allow three to four weeks to receive a license. If spaces provided. If you need additional space for your application is not approved you will be notified owners attach a list on a separate sheet of paper. in writing. • Trade names are registered with the Colorado Secretary of State. |