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Local Automobile Renting Occupation & Use Taxes

Legal References

Statutory

GOVERNMENT - COUNTIES

  • County Automobile Renting Occupation Tax 55 ILCS 5/5-1032
  • County Automobile Renting Use Tax 55 ILCS 5/5-1033

GOVERNMENT - SPECIAL DISTRICTS

  • Metro-East Mass Transit District (MED) Automobile Renting Occupation Tax 70 ILCS 3610/5.02
  • Metro-East Mass Transit District (MED) Automobile Renting Use Tax 70 ILCS 3610/5.02
  • Metropolitan Pier and Exposition Authority (MPEA) Automobile Renting Occupation Tax 70 ILCS 210/13(d)
  • Metropolitan Pier and Exposition Authority (MPEA) Automobile Renting Use Tax 70 ILCS 210/13(e)
  • Regional Transportation Authority (RTA) Automobile Renting Occupation Tax 70 ILCS 3615/4.03.1

GOVERNMENT - MUNICIPALITIES

  • Municipal Automobile Renting Occupation Tax 65 ILCS 5/8-11-7
  • Municipal Automobile Renting Use Tax 65 ILCS 5/8-11-8

Tax Rate

Use the Tax Rate Finder to determine tax rates that vary based on location.

Form/Filing Requirements

Tax is reported on Form ART-1, Automobile Renting Occupation and Use Tax Return. If imposed, the rate will be preprinted on Form ART-1. For more information, see Automobile Renting Occupation and Use Taxes.