Form Art-1 - Automobile Renting Occupation And Use Tax Return
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REV 02
FORM 078
Illinois Department of Revenue
E
S
____/____/____
ART-1
NS
DP
CA
RC
Automobile Renting Occupation and Use Tax Return
Do not write above this line.
Account ID: ______________________ Reporting period: __________________________________
Owner’s name:
_________________________________________________________________________
Business name: _________________________________________________________________________
Mailing address: _________________________________________________________________________
_________________________________________________________________________
You must round your figures to whole dollars. See instructions.
Step 1: Figure your taxable receipts
1
1
Total receipts (include tax)
__________________
2
Deductions
__________________
a Amount of taxes collected and included on Line 1 of the return
2a
__________________
b Amount of rentals made to exempt organizations (see instructions)
2b
__________________
c Amount of receipts from rentals under lease terms of more than one year 2c
__________________
d Amount of applicable interstate commerce deductions
2d
__________________
e Amount of waivers of claims for loss or damage to vehicles rented (paid by the renter) 2e
__________________
f Amount of additional insurance coverage (paid by the renter)
2f
__________________
g Amount of the cost of refueling a rented automobile (paid by the renter)
2g
h Identify additional qualifying deductions and enter the amount.
__________________
Identify: 2h_____________________________________________
2h
__________________
2i_____________________________________________
2i
__________________
2j_____________________________________________
2j
__________________
2k_____________________________________________
2k
2
__________________
Add Line 2a through 2k. The sum is your total deductions.
3
3
Taxable receipts (Subtract Line 2 from Line 1.)
__________________
Step 2: Figure your net tax and discount
4
Illinois locations (Automobile Renting Occupation Tax)
Multi-site filers: complete Form ART-2 to obtain Lines 4a and b.
4a
4b
Enter receipts on Line 4a x _____ for tax due on Line 4b.
__________________
__________________
5
Out-of-state rental locations to Illinois renters (Automobile Renting Use Tax)
5a
5b
Enter receipts on Line 5a x 5.0% (.05) for tax due on Line 5b.
__________________
__________________
6
6
Net tax due on receipts (Add Line 4b and Line 5b.)
__________________
7
7
If you filed and paid by the due date, multiply Line 6 by 1.75% (.0175).
__________________
8
8
Net tax due on receipts (Subtract Line 7 from Line 6.)
__________________
Step 3: Figure your other taxes
Multi-site filers: complete Form ART-2 to obtain the lines below.
9
Local (county or municipal) tax
9
Multiply Line 4a by _____ . Enter the result on Line 9.
__________________
10
Mass transit tax, if applicable
10
Multiply Line 4a by _____ . Enter the result on Line 10.
__________________
11
Metropolitan Pier and Exposition Authority Tax, if applicable
(See instructions for Line 11 on back.)
11a
11b
Enter receipts on Line 11a x _____ for tax due on Line 11b.
_________________
__________________
Step 4: Figure your payment due
12
12
Total tax on receipts. (Add Lines 8, 9, 10, and 11b.)
__________________
13
13
Excess tax collected
__________________
14
14
Total tax (Add Line 12 and Line 13.)
__________________
15
15
Credit amount
__________________
16
16
Payment due (Subtract Line 15 from Line 14.)
__________________
Make your check payable to Illinois Department of Revenue.
Step 5: Sign below
Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
_________________________________________________
________________________________________________
Taxpayer’s signature
Phone
Date
Preparer’s signature
Phone
Date
Mail your completed return and payment to: Illinois Department of Revenue, PO Box 19037, Springfield, IL 62794-9037
ART-1 (R-03/14)
*407821110*
This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this
information is required. Failure to provide information may result in this form not being processed and may result in a penalty.
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