Instructions for Form Art-2 - Multiple Site Form

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Form ART-2 General Information
Who must file Form ART-2?
What if I need help?
If you are required to file Form ART-1 and you make rentals from
If you need help, visit our Taxpayer Answer Center, available on
our website at tax.illinois.gov. If you cannot find the answer to
more than one location in Illinois, you must complete and attach
Form ART-2 to your Form ART-1 when you file and pay Automobile
your question, you can email the Department from the Taxpayer
Renting Occupation and Use Tax. You should also complete this
Answer Center. You can also call the Illinois Department of
form and attach it to your Form ART-1 if you are renting or leasing
Revenue at 1 800 732-8866 or 217 782-3336 or call our
from an out-of-state location a qualified motor vehicle to be titled and
TDD-telecommunications device for the deaf at 1 800 544-5304.
registered in this state, and do so in a county or municipality that
How can I file and pay electronically?
imposes a County or Municipal Renting Occupation and Use Tax.
We encourage all taxpayers to file returns electronically. You can
How do I report my rental receipts?
file Forms ART-1 and ART-2 and make your payment through
You must report your rental receipts for each location from which you
MyTax Illinois at tax.illinois.gov. This is a free, online program
make rentals. See the instructions for Form ART-1 for a description
designed to be an easy, convenient, and fast way for you to
of qualifying rentals.
electronically submit your return and payment any time. No software
is required, and it is available 24 hours a day, 7 days a week.
What if I need to add or cease one of my sites?
You can update your sites using the Maintain Location link in
MyTax Illinois, available on our website at tax.illinois.gov. You
can also contact our Central Registration Division by calling
217 785-3707. It is important for you to keep this information up to
date so that you are filing using the correct tax rate.
Specific Instructions
Note: When completing this form, round to the nearest dollar by
Line 10
dropping amounts less than 50 cents and increasing amounts of 50
If applicable, multiply Line 4a by the rate of mass transit tax for each
cents or more to the next higher dollar.
site.
Site where the taxable rentals were made or site for
Line 11 Metropolitan Pier and Exposition Authority (MPEA) Tax
Line 11a For each of your sites in Cook County, complete (A)-(C):
which Automobile Renting Use Tax is being paid.
(A) Enter your site receipts included on
Enter the location code, name, and address of each site.
Line 3 of your Form ART-1.
____________
Figure the tax due for each site
(B) Enter your livery and taxi receipts included
on Line A above.
____________
Note: This schedule must be completed properly to ensure that
Automobile Renting Occupation and Use Tax, if due, is allocated
(C) Subtract Line B from Line A. Enter the
properly.
sum here and on Line 11a.
____________
Line 4a
Line 11b
For each site, enter the amount of receipts subject to Automobile
Multiply Line 11a by the rate of MPEA tax for each site.
Renting Occupation and Use Tax.
Page totals (Lines 4a through 11b)
Line 4b
Complete the page totals for each page. The sum of all combined
Multiply Line 4a by the state rate for each site.
Form ART-2 page totals must equal the corresponding lines on
Form ART-1.
Line 9
Multiply Line 4a by the rate of local tax for each site.
ART-2 (R-03/14)
Form ART-2 General Information
Who must file Form ART-2?
What if I need help?
If you are required to file Form ART-1 and you make rentals from
If you need help, visit our Taxpayer Answer Center, available on
our website at tax.illinois.gov. If you cannot find the answer to
more than one location in Illinois, you must complete and attach
Form ART-2 to your Form ART-1 when you file and pay Automobile
your question, you can email the Department from the Taxpayer
Renting Occupation and Use Tax. You should also complete this
Answer Center. You can also call the Illinois Department of
form and attach it to your Form ART-1 if you are renting or leasing
Revenue at 1 800 732-8866 or 217 782-3336 or call our
from an out-of-state location a qualified motor vehicle to be titled and
TDD-telecommunications device for the deaf at 1 800 544-5304.
registered in this state, and do so in a county or municipality that
How can I file and pay electronically?
imposes a County or Municipal Renting Occupation and Use Tax.
We encourage all taxpayers to file returns electronically. You can
How do I report my rental receipts?
file Forms ART-1 and ART-2 and make your payment through
You must report your rental receipts for each location from which you
MyTax Illinois at tax.illinois.gov. This is a free, online program
make rentals. See the instructions for Form ART-1 for a description
designed to be an easy, convenient, and fast way for you to
of qualifying rentals.
electronically submit your return and payment any time. No software
is required, and it is available 24 hours a day, 7 days a week.
What if I need to add or cease one of my sites?
You can update your sites using the Maintain Location link in
MyTax Illinois, available on our website at tax.illinois.gov. You
can also contact our Central Registration Division by calling
217 785-3707. It is important for you to keep this information up to
date so that you are filing using the correct tax rate.
Specific Instructions
Note: When completing this form, round to the nearest dollar by
Line 10
dropping amounts less than 50 cents and increasing amounts of 50
If applicable, multiply Line 4a by the rate of mass transit tax for each
cents or more to the next higher dollar.
site.
Site where the taxable rentals were made or site for
Line 11 Metropolitan Pier and Exposition Authority (MPEA) Tax
Line 11a For each of your sites in Cook County, complete (A)-(C):
which Automobile Renting Use Tax is being paid.
(A) Enter your site receipts included on
Enter the location code, name, and address of each site.
Line 3 of your Form ART-1.
____________
Figure the tax due for each site
(B) Enter your livery and taxi receipts included
on Line A above.
____________
Note: This schedule must be completed properly to ensure that
Automobile Renting Occupation and Use Tax, if due, is allocated
(C) Subtract Line B from Line A. Enter the
properly.
sum here and on Line 11a.
____________
Line 4a
Line 11b
For each site, enter the amount of receipts subject to Automobile
Multiply Line 11a by the rate of MPEA tax for each site.
Renting Occupation and Use Tax.
Page totals (Lines 4a through 11b)
Line 4b
Complete the page totals for each page. The sum of all combined
Multiply Line 4a by the state rate for each site.
Form ART-2 page totals must equal the corresponding lines on
Form ART-1.
Line 9
Multiply Line 4a by the rate of local tax for each site.
ART-2 (R-03/14)

Download Instructions for Form Art-2 - Multiple Site Form

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