Table of Contents
The Illinois RHM-1 form is an essential document for hotel operators, specifically designed to facilitate the reporting and payment of the Hotel Operators' Occupation Tax. This tax applies to all room rental receipts collected by hotels within the state, and understanding how to accurately complete this form is crucial for compliance with state regulations. The RHM-1 form requires operators to provide various details, including their business name, address, and account ID, as well as the liability period for which they are filing. It consists of several steps that guide operators through calculating their taxable base, determining the total tax owed, and identifying any discounts for timely filing. Operators must also account for any deductions, such as local tax deductions and other specific exemptions, which can significantly impact the final tax amount due. Additionally, the form mandates the inclusion of signatures from both the taxpayer and the preparer, affirming the accuracy of the information provided. Completing the RHM-1 form correctly not only ensures compliance but also helps hotel operators manage their tax obligations effectively.
Example - Illinois Rhm 1 Form
Illinois Department of Revenue
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REV 3 |
Form 475 |
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E S ___/___/___ |
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DP CA |
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Identify your business |
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Station no. 515 |
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Do not write above this line. |
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Account ID: ___ ___ ___ ___ ___ ___ ___ ___ |
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Check here if your address has changed. |
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Tell us the liability period for which you are filing this return: |
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License no. HM - ___ ___ ___ ___ ___ |
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Month of: __ __/___ __ |
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Quarter ending: __ __/___ __ |
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Business name _______________________________________ |
Year: __ __ __ __ |
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Business address ________________________________________ |
Is this a final return (you are no longer in business)? |
yes no |
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Number and street |
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_______________________________________________________ |
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City |
State |
ZIP |
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Step 1: Figure your taxable base |
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1 Total receipts. (Includes all room rental receipts, state, and local tax collected for this reporting period.) |
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Local tax deduction |
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2 |
______________|____ |
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3Other deductions (Describe each deduction by item AND amount on the lines below) Example: permanent residents: $1,000.00, meeting rooms: $200.00
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Total other deductions: 3 |
______________|____ |
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Subtraction for MPEA Hotel Tax collected. |
4 |
______________|____ |
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Add Lines 2 through 4. This is your total deductions. |
5 |
______________|____ |
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Subtract Line 5 from Line 1. This is your taxable base. |
6 |
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Step 2: Figure your total tax
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State tax. Multiply Line 6 by .0564 |
7 |
______________|____ |
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Chicago taxes. Multiply Line 6 by .05235 |
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______________|____ |
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Add Lines 7 and 8. This is your total tax. |
9 |
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Step 3: Figure your discount
10 If you file and pay on time, multiply Line 9 by .021 |
10 ______________|____ |
Step 4: Figure your payment due
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Subtract Line 10 from Line 9. This is your net tax due. |
11 |
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If you collected too much tax, report the amount of excess tax you collected. |
12 |
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Add Line 11 and Line 12. This is your tax due. |
13 |
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If you have credit, tell us the amount of credit you wish to apply. |
14 |
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Subtract Line 14 from Line 13. This is your total tax due. Pay this amount. |
15 |
______________|____ |
Step 5: Sign below
Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete. The information in this return is taken from the records of the business for which it is filed.
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____________ ____/____/________ |
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Taxpayer's signature |
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Date |
Telephone (Include area code) |
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____/____/________ |
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Preparer's signature |
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Date |
Telephone (Include area code) |
*247501110*
This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this information is required. Failure to provide information may result in this form not being processed and may result in a penalty.
Document Breakdown
| Fact Name | Description |
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| Form Purpose | The Illinois RHM-1 form is used by hotel operators to report and pay the Hotel Operators' Occupation Tax. |
| Governing Law | This form is governed by the Illinois Hotel Operators' Occupation Tax Act. |
| Filing Frequency | Hotel operators must file the RHM-1 form either monthly or quarterly, depending on their total receipts. |
| Tax Calculation | The tax is calculated based on total receipts, with specific rates applied for state and local taxes. |
| Penalties for Non-Compliance | Failure to provide accurate information may result in penalties and delays in processing the return. |
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