Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax

Section 190 Section 190.105  Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax The Automobile Renting Use Tax [35 ILCS 155/4] complements the Automobile Renting Occupation Tax [35 ILCS 155/3] .  That is why the Automobile Renting Use Tax is restricted to situations in which automobiles are rented from automobile rentors under lease terms of one year or less.