Information in Illinois Department of Revenue Publication 114, Automobile Renting Occupation and Use Tax, will supply you with general tax information involving the rental of items that are subject to Automobile Renting Occupation and Use Tax (ART), help you collect the proper amount of tax due, and help you file your returns correctly.
Information included in Illinois Department of Revenue Publication 117, will supply you with the general sales tax information most food and beverage retailers located in the Metropolitan Pier and Exposition Authority (MPEA) district need, help you collect the proper amount of tax due, and help you file your returns correctly.