Form Art-1 General Information - State Of Illinois printable pdf download

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

Form ART-1. See the Tax Rate Database on our website at

• a first division motor vehicle;

tax.illinois.gov to verify your tax rate.

• a second division, self-contained motor vehicle designed for or

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

Center. You can also call the Illinois Department of Revenue at

In addition, if you are an out-of-state business that rents to Illinois

1 800 732-8866 or 217 782-3336 or call our TDD-telecommunications

persons, corporations, firms, or associations, you are required to file

device for the deaf at 1 800 544-5304.

this form and pay Automobile Renting Use Tax on the receipts you have

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,

convenient, and fast way for you to electronically submit your return and

See Publication 114, Automobile Renting Occupation and Use Tax, for

payment any time. No software is required, and it is available 24 hours a day,

additional information.

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

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

Line 15 If we have notified you that you have credit and you wish to use

recreation of persons 55 years of age or older.

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

Step 5: Sign below

Renting Occupation Tax. Multi-site filers: complete Form ART-2 to obtain

An owner, partner, officer, or authorized agent of the business must sign

Line 4a.

the return.

Line 5a Receipts subject to tax from locations outside Illinois

Penalty and Interest Information

Enter the amount of receipts from businesses located outside Illinois that

You owe a late filing penalty if you do not file a processable return by

make rentals for use in Illinois.

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, a bad 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,

which is available on our website at tax.illinois.gov.

Line 11a If your business is located in Cook County, complete (A)-(C):

(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)

Form Art-1 General Information - State Of Illinois

Related Articles

Related forms

Related Categories