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 
more than one location in Illinois, you must complete and attach         our website at tax.illinois.gov. If you cannot find the answer to 
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 
imposes a County or Municipal Renting Occupation and Use Tax.            How can I file and pay electronically?
                                                                         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 
which Automobile Renting Use Tax is being paid.                          Line 11a  For each of your sites in Cook County, complete (A)-(C):
Enter the location code, name, and address of each site.                      (A) Enter your site receipts included on 
                                                                                  Line 3 of your Form ART-1.                   ____________
Figure the tax due for each site                                              (B)  Enter your livery and taxi receipts included
Note: This schedule must be completed properly to ensure that                     on Line A above.                             ____________
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)