Form Art-1 - Automobile Renting Occupation And Use Tax Return

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Illinois Department of Revenue
ART-1
Automobile Renting Occupation and Use Tax Return
REV 02
FORM 078
E
S
____/____/____
Account ID: ______________________ This form is for: __________________________________
NS
DP
CA
RC
Reporting Period (month day year - month day year)
Do not write above this line.
Owner’s name:
_________________________________________________________________________
Business name: _________________________________________________________________________
Mailing address: _________________________________________________________________________
_________________________________________________________________________
You must round your fi gures 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
2e
Amount of waivers of claims for loss or damage to vehicles rented (paid by the renter)
__________________
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 write 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 fi lers: 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 _____ for tax due on Line 5b.
__________________
__________________
6
6
Net tax due on receipts (Add Line 4b and Line 5b.)
__________________
7
7
If you fi led 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 fi lers: complete Form ART-2 to obtain the lines below.
9
Local (county or municipal) tax
9
Multiply Line 4a by _____ . Write the result on Line 9.
__________________
10
Mass transit tax, if applicable
10
Multiply Line 4a by _____ . Write 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, Springfi eld, IL 62794-9037
This form is authorized by the Automobile Renting Occupation and Use Tax Act. Disclosure
of this information is REQUIRED. Failure to provide it could result in a penalty. This form has
ART-1 (R-11/09)
been approved by the Forms Management Center. IL-492-0006

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