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Local Automobile Renting Occupation & Use Taxes
Legal References
- Statutory
- County Automobile Renting Occupation Tax 55 ILCS 5/5-1032
- County Automobile Renting Use Tax 55 ILCS 5/5-1033
- 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)
- Municipal Automobile Renting Occupation Tax 65 ILCS 5/8-11-7
- Municipal Automobile Renting Use Tax 65 ILCS 5/8-11-8
- Regional Transportation Authority (RTA) Automobile Renting Occupation Tax 70 ILCS 3615/4.03.1
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.