Rental Motor Vehicle Excise Taxes
All businesses who rent motor vehicles in the City of Newnan collect, on behalf of the City of Newnan, a 3% excise tax for all motor vehicle rentals. These funds will be used primarily for tourism purposes or public safety expenditures. The taxes collected for the month are due to the City by the 20th day of the following month.
Businesses collecting the tax levied on behalf of the City of Newnan are allowed to retain a collection fee of 3% of the taxes due to the City. This collection fee can be claimed in the form of a deduction from the tax amount due, provided the amount due is not delinquent and no other City taxes, fees or assessments are delinquent. Please refer to the City of Newnan Code of Ordinance, Part II, Chapter 6, Section 270 for further information concerning excise tax on rental motor vehicles.
The Rental Motor Vehicle Tax Return form can be utilized by businesses to electronically file and remit the excise taxes to the City. If you chose to mail the return and taxes to the City, please note that postmark dates are acceptable for filing or paying the taxes. If the payments and return is postmarked after the due date, penalties and interest will be added to next month's amount due and the business notified.
When any business fails to file a report and/or pay the full amount of the required tax, a penalty shall be added to the tax due in the amount of $25 or ten %, whichever is greater, if the failure is for not more than 30 days, plus one % interest for each additional 30 days, or portion thereof, during which the failure continues; provided, however, that if such failure is due to providential cause shown to the satisfaction of the Finance Director in affidavit form attached to the return and remittance is within ten days of the due date, such returns may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or the failure to file a return, where willful intent exists to defraud the city of any tax due herein, a specific penalty of 50% of the tax due shall be assessed. All penalties and interest imposed herein shall be payable and collectible by the Finance Department in the manner as if they were a part of the tax imposed.
Questions concerning the tax or reporting may be directed to the Finance Department.