Illinois Department of Revenue

Local Automobile Renting Occupation & Use Taxes


Statutory References

Tax Rate

  • 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 Cook County.

Form/Filing Requirements

Tax is reported on Form ART-1, 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.”
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