Local Automobile Renting Occupation & Use Taxes

Statutory References

County Automobile Renting Occupation Tax 55 ILCS 5/5-1032
County Automobile Renting Use Tax 55 ILCS 5/5-1033
Metro-East Mass Transit District (MED) Automobile Renting Occupation Tax 70 ILCS 3610/5.02
Metro-East Mass Transit District (MED) Automobile Renting Use Tax 70 ILCS 3610/5.02
Metropolitan Pier and Exposition Authority (MPEA) Automobile Renting Occupation Tax 70 ILCS 210/13(d)
Metropolitan Pier and Exposition Authority (MPEA) Automobile Renting Use Tax 70 ILCS 210/13(e)
Municipal Automobile Renting Occupation Tax 65 ILCS 5/8-11-7
Municipal Automobile Renting Use Tax 65 ILCS 5/8-11-8
Regional Transportation Authority (RTA) Automobile Renting Occupation Tax 70 ILCS 3615/4.03.1

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.

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.”