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Form ART-1 General Information
Who must file Form ART-1? What if I have multiple rental outlets?
You must file Form ART-1 and collect and pay the Automobile Renting If you have more than one rental outlet (site) in Illinois, you must
Occupation Tax if you rent or lease one of the following qualifying motor complete and attach Form ART-2, Multiple Site Form, to your
vehicles within Illinois for a period of one year or less: Form ART-1. You will need to complete Form ART-2 before completing
• a first division motor vehicle; Form ART-1. See the Tax Rate Database on our website at
• a second division, self-contained motor vehicle designed for or tax.illinois.gov to verify your tax rate.
permanently converted to provide living quarters for recreational, What if I need to add or cease one of my sites?
camping or travel use, provided this motor vehicle has direct You can update your sites using the Maintain Locations link in
walk-through access to the living quarters from the driver’s seat; MyTax Illinois, available on our website at tax.illinois.gov. You can also
• a second division van designed for the transportation of not less contact our Central Registration Division by calling 217 785-3707. It is
than 7 or more than 16 passengers; or important for you to keep this information up to date so that you are filing
• a second division motor vehicle with a gross vehicle weight rating of using the correct tax rate.
8,000 pounds or less. What if I need help?
This list includes automobiles, pickup trucks, sport utility vehicles, If you need help, visit our Taxpayer Answer Center, available on our
motorcycles and motor-driven cycles, motor homes and recreational website at tax.illinois.gov. If you cannot find the answer to your
vehicles, and vans. question, you can email the Department from the Taxpayer Answer
In addition, if you are an out-of-state business that rents to Illinois Center. You can also call the Illinois Department of Revenue at
persons, corporations, firms, or associations, you are required to file 1 800 732-8866 or 217 782-3336 or call our TDD-telecommunications
this form and pay Automobile Renting Use Tax on the receipts you have device for the deaf at 1 800 544-5304.
collected. You also should file this form if you are renting or leasing How can I file and pay electronically?
from an out-of-state location a qualified motor vehicle to be titled and We encourage all taxpayers to file returns electronically. You can file
registered in this state, and do so in a county or municipality that imposes your Form ART-1 and make your payment through MyTax Illinois at
a County or Municipal Renting Occupation and Use Tax. tax.illinois.gov. This is a free, online program designed to be an easy,
See Publication 114, Automobile Renting Occupation and Use Tax, for convenient, and fast way for you to electronically submit your return and
additional information. payment any time. No software is required, and it is available 24 hours a day,
7 days a week.
When must I file my return?
You must file this return, along with any payment you owe, on or before
the 20th day of the month following the end of the reporting period.
Note: If the due date falls on a weekend or holiday, your return and
payment is due the next business day.
Specific Instructions
Note: When completing this form, round your figures to the nearest (C) Subtract Line B from Line A. Enter the sum
whole dollar by dropping amounts less than 50 cents and increasing here and on Line 11a. ____________
amounts of 50 cents or more to the next higher dollar. If you have businesses at more than one site in Cook County, enter the
Step 1: Figure your taxable receipts sum of your Line 11a page totals from your Form ART-2.
Line 2b Exempt organizations Line 11b Multiply Line 11a by the appropriate tax rate. Enter the result on
For the purpose of this return, exempt organization does include: Line 11b. Multi-site filers: complete Form ART-2 to obtain Line 11b.
1) government. Step 4: Figure your payment due
2) any corporation, society, association, foundation or institution Line 13 Excess tax collection
organized and operated exclusively for charitable, religious or If you collected more tax than the amount due, enter the amount of your
educational purposes. excess tax collection on Line 13. To check this amount, compare Line 2a
3) any not for profit corporation, society, association, foundation, to the sum of Lines 4b, 5b, 9, 10, and 11b. If Line 2a is more than the
institution or organization which has no compensated officers or sum of these lines, enter the difference on Line 13.
employees and which is organized and operated primarily for the
recreation of persons 55 years of age or older. Line 15 If we have notified you that you have credit and you wish to use
it towards what you owe, enter the amount you are using on Line 15.
Step 2: Figure your net tax and discount Line 16 Subtract Line 15 from Line 14. Enter the result on Line 16. This
Line 4a Receipts subject to tax from locations in Illinois is the amount due.
If you have one site, enter the amount of receipts subject to Automobile
Renting Occupation Tax. Multi-site filers: complete Form ART-2 to obtain Step 5: Sign below
Line 4a. An owner, partner, officer, or authorized agent of the business must sign
Line 5a Receipts subject to tax from locations outside Illinois the return.
Enter the amount of receipts from businesses located outside Illinois that Penalty and Interest Information
make rentals for use in Illinois. You owe a late filing penalty if you do not file a processable return by
the due date, a late payment penalty if you do not pay the amount you
Step 3: Figure your other taxes owe by the original due date of the return, abad check penalty if your
Other taxes may be imposed in addition to the state Automobile Renting remittance is not honored by your financial institution, and a cost of
Occupation and Use Tax. collection fee if you do not pay the amount you owe within 30 days after
Multi-site filers: complete Form ART-2 to obtain Lines 9 and 10. a bill has been issued. We will bill you for any amounts owed. For more
Line 11 Metropolitan Pier and Exposition Authority (MPEA) Tax information, see Publication 103, Penalties and Interest for Illinois Taxes,
Line 11a If your business is located in Cook County, complete (A)-(C): which is available on our website at tax.illinois.gov.
(A) Enter your Cook County receipts included
on Line 3 of your Form ART-1. ____________
(B) Enter your livery and taxi receipts included
on Line A above. ____________ ART-1 (R-03/14)