Local Automobile Renting Occupation & Use
- County and municipal governments
and the Metro-East Mass Transit District (MED) may impose taxes
of up to 1%.
- The Regional Transportation Authority
(RTA) may levy such taxes at a rate not to exceed 1% in Cook
County or 0.25% in DuPage, Kane, Lake, McHenry, and Will counties.
- The Metropolitan Pier and Exposition
Authority (MPEA) imposes a 6% tax on automobiles rented within
Tax is reported on Form
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