Instructions for Form Rhm-1-x - Hotel Operators' Occupation Tax Return

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Form RHM-1-X Instructions
General Instructions
Step-by-Step Instructions
Who must file Form RHM-1-X?
Step 1: Figure your taxable receipts and deductions
You must file Form RHM-1-X, Amended Hotel Operators'
Line 2 - Total of local hotel taxes paid directly to a local
Occupation Tax Return, to correct your original return or
jurisdiction. This does not include the local hotel taxes:
previously filed amended return, or to claim a credit for
Chicago Municipal Hotel Tax, Illinois Sports Facilities Tax (ISFT),
an overpayment. You must also attach any supporting
and Metropolitan Pier and Exposition Authority (MPEA) Hotel
documentation.
Tax.
Can I file this return electronically?
Line 3 - Total receipts, excluding state and local taxes you
Yes, you can use MyTax Illinois on our website at
collected, from rooms of permanent guests (persons who
tax.illinois.gov to file your RHM-1-X and, if necessary, your
occupy or have the right to occupy any rooms for at least 30
RHM-7. Note: This only applies for reporting periods where
consecutive days).
the original RHM-1 was filed electronically.
What if I fail to file my return or pay the amount I owe?
Line 4 - Write the description and amount, excluding state
You owe a late-filing penalty if you do not file a processable
and local taxes you collected, of each “other deduction” you
return by the due date, a late-payment penalty if you do
are claiming. The total of all other deductions must equal the
not pay the tax you owe by the date the tax is due, and a
amount on Line 4. We will disallow any deduction that is not
bad check penalty if your remittance is not honored by your
itemized. “Other deductions” include, but are not limited to,
financial institution. Interest is calculated on tax from the day
meeting rooms, rooms occupied by authorized persons of
after the original due date of your return through the date you
the diplomatic corps (e.g., consuls and diplomats), display
pay the tax. We will bill you for penalties and interest. For more
rooms, sample rooms, offices, and private dining rooms.
information about penalties and interest, see Publication 103,
Visit our website at tax.illinois.gov and see Publication 106,
Penalties and Interest for Illinois Taxes. To receive a copy of
Allowable Deductions for IDOR-Collected Hotel Taxes, for
Publication 103, visit our website at tax.illinois.gov.
more information.
What if my return covers transactions at more than one
location?
Line 5 - If your hotel is located in Chicago, write the MPEA
You must complete Form RHM-7, Hotel Operators'
Hotel Tax you collected for this liability period. If you do not
Occupation Multi-Site Schedule, and attach it to your Form
know this amount, you must add Lines 2, 3 and 4; subtract this
RHM-1-X if you are reporting transactions at more than one
amount from Line 1; and, multiply this amount by .02234.
location.
Step 3: Figure your discount
Where do I mail my completed Form RHM-1-X?
Mail your completed Form RHM-1-X, and payment (if
Line 11 - If you file your return and pay on time (postmarked
applicable) to us at:
or delivered on or before the due date), multiply Line 10 by the
preprinted rate.
ILLINOIS DEPARTMENT OF REVENUE
Note: For the entire calendar year, you are entitled to a cost of
PO BOX 19019
collection discount of $25 or 2.1 percent of Line 10, whichever
SPRINGFIELD IL 62794-9019
is greater. When you file your December return, check all the
Where do I get help?
returns you have filed for that year. If the total of your cost
of collection discounts on all returns (except the return for
If you have questions or need help completing your return, you
December) is less than $25, write the difference to Line 11.
can call us weekdays between 8:00 a.m. and 4:30 p.m. at
217 782-7517.
Line 16 - Figure your payment due. Subtract Line 15 from
Line 14. This is the amount you owe. If you do not pay the tax
you owe by the due date, you will owe additional penalty and
interest. We will bill you for penalties and interest you owe. For
more information, see Publication 103, Penalties and Interest
for Illinois Taxes. To receive a copy of Publication 103, visit our
website at tax.illinois.gov.
Step 5: Check the reason you are filing an amended
return
Check the best description of why you are completing
Form RHM-1-X. If you check “Other” and are a party to a civil
suit involving the amount claimed, write the name of the suit
on the line provided.
Step 6: Sign below
If this return is completed by a paid tax preparer, the preparer
must sign on the second line. Whether or not this return is
completed by a paid tax preparer, an owner, partner, or officer
of the business must sign on the first line.
RHM-1-X Instructions(R-05/13)
Form RHM-1-X Instructions
General Instructions
Step-by-Step Instructions
Who must file Form RHM-1-X?
Step 1: Figure your taxable receipts and deductions
You must file Form RHM-1-X, Amended Hotel Operators'
Line 2 - Total of local hotel taxes paid directly to a local
Occupation Tax Return, to correct your original return or
jurisdiction. This does not include the local hotel taxes:
previously filed amended return, or to claim a credit for
Chicago Municipal Hotel Tax, Illinois Sports Facilities Tax (ISFT),
an overpayment. You must also attach any supporting
and Metropolitan Pier and Exposition Authority (MPEA) Hotel
documentation.
Tax.
Can I file this return electronically?
Line 3 - Total receipts, excluding state and local taxes you
Yes, you can use MyTax Illinois on our website at
collected, from rooms of permanent guests (persons who
tax.illinois.gov to file your RHM-1-X and, if necessary, your
occupy or have the right to occupy any rooms for at least 30
RHM-7. Note: This only applies for reporting periods where
consecutive days).
the original RHM-1 was filed electronically.
What if I fail to file my return or pay the amount I owe?
Line 4 - Write the description and amount, excluding state
You owe a late-filing penalty if you do not file a processable
and local taxes you collected, of each “other deduction” you
return by the due date, a late-payment penalty if you do
are claiming. The total of all other deductions must equal the
not pay the tax you owe by the date the tax is due, and a
amount on Line 4. We will disallow any deduction that is not
bad check penalty if your remittance is not honored by your
itemized. “Other deductions” include, but are not limited to,
financial institution. Interest is calculated on tax from the day
meeting rooms, rooms occupied by authorized persons of
after the original due date of your return through the date you
the diplomatic corps (e.g., consuls and diplomats), display
pay the tax. We will bill you for penalties and interest. For more
rooms, sample rooms, offices, and private dining rooms.
information about penalties and interest, see Publication 103,
Visit our website at tax.illinois.gov and see Publication 106,
Penalties and Interest for Illinois Taxes. To receive a copy of
Allowable Deductions for IDOR-Collected Hotel Taxes, for
Publication 103, visit our website at tax.illinois.gov.
more information.
What if my return covers transactions at more than one
location?
Line 5 - If your hotel is located in Chicago, write the MPEA
You must complete Form RHM-7, Hotel Operators'
Hotel Tax you collected for this liability period. If you do not
Occupation Multi-Site Schedule, and attach it to your Form
know this amount, you must add Lines 2, 3 and 4; subtract this
RHM-1-X if you are reporting transactions at more than one
amount from Line 1; and, multiply this amount by .02234.
location.
Step 3: Figure your discount
Where do I mail my completed Form RHM-1-X?
Mail your completed Form RHM-1-X, and payment (if
Line 11 - If you file your return and pay on time (postmarked
applicable) to us at:
or delivered on or before the due date), multiply Line 10 by the
preprinted rate.
ILLINOIS DEPARTMENT OF REVENUE
Note: For the entire calendar year, you are entitled to a cost of
PO BOX 19019
collection discount of $25 or 2.1 percent of Line 10, whichever
SPRINGFIELD IL 62794-9019
is greater. When you file your December return, check all the
Where do I get help?
returns you have filed for that year. If the total of your cost
of collection discounts on all returns (except the return for
If you have questions or need help completing your return, you
December) is less than $25, write the difference to Line 11.
can call us weekdays between 8:00 a.m. and 4:30 p.m. at
217 782-7517.
Line 16 - Figure your payment due. Subtract Line 15 from
Line 14. This is the amount you owe. If you do not pay the tax
you owe by the due date, you will owe additional penalty and
interest. We will bill you for penalties and interest you owe. For
more information, see Publication 103, Penalties and Interest
for Illinois Taxes. To receive a copy of Publication 103, visit our
website at tax.illinois.gov.
Step 5: Check the reason you are filing an amended
return
Check the best description of why you are completing
Form RHM-1-X. If you check “Other” and are a party to a civil
suit involving the amount claimed, write the name of the suit
on the line provided.
Step 6: Sign below
If this return is completed by a paid tax preparer, the preparer
must sign on the second line. Whether or not this return is
completed by a paid tax preparer, an owner, partner, or officer
of the business must sign on the first line.
RHM-1-X Instructions(R-05/13)

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