Chapter 35 — REVENUE

(35 ILCS 175/10) Sec. 10. Surcharge imposed; returns. (a) An annual surcharge is imposed upon each operator who operates a live adult entertainment facility in this State. By January 20, 2014, and by January 20 of each year thereafter, each operator shall elect to pay the surchar…

(35 ILCS 175/15) Sec. 15. The Sexual Assault Services and Prevention Fund. (a) The Sexual Assault Services and Prevention Fund is created as a special fund in the State treasury. From appropriations from the Fund, the Department of Human Services shall make grants to sexual assau…

(35 ILCS 175/20) Sec. 20. Books and records. Every operator electing to pay the surcharge pursuant to item (1) of subsection (a) of Section 10 of this Act shall record the admissions of customers subject to the surcharge under this Act. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 175/25) Sec. 25. Application of Retailers' Occupation Tax provisions; Uniform Penalty and Interest Act provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 13 of the Retailers' Occupation Tax Act that ar…

(35 ILCS 175/3) Sec. 3. Findings. It is the intent of the General Assembly to ameliorate the negative secondary effects associated with the consumption of alcoholic beverages on the premises of sexually oriented businesses, or the proximity of sexually oriented businesses to faci…

(35 ILCS 175/30) Sec. 30. Rules. The Department may adopt and enforce any reasonable rule to administer and enforce the surcharge imposed by this Act. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 175/40) Sec. 40. Review under the Administrative Review Law. The circuit court of any county in which a hearing is held has the power to review all final administrative decisions of the Department in administering the surcharge imposed under this Act. The term "administr…

(35 ILCS 175/45) Sec. 45. Penalty. Any operator who fails to make a return or who makes a fraudulent return is guilty of a Class 4 felony. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 175/5) Sec. 5. Definitions. As used in this Act: "Admission" means entry by a person into a live adult entertainment facility. "Department" means the Department of Revenue. "Live adult entertainment facility" means a striptease club or other business that serves or permi…

(35 ILCS 175/90) Sec. 90. (Amendatory provisions; text omitted). (Source: P.A. 97-1035, eff. 1-1-13; text omitted.)

(35 ILCS 175/97) Sec. 97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 175/99) Sec. 99. Effective date. This Act takes effect January 1, 2013. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 180/1) Sec. 1. Short title. This Act may be cited as the Rental Purchase Agreement Occupation and Use Tax Act. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 180/10) Sec. 10. Rental Purchase Agreement Occupation Tax. A tax is imposed upon persons engaged in this State in the business of renting merchandise under a rental-purchase agreement in Illinois at the rate of 6.25% of the gross receipts received from the business. Ever…

(35 ILCS 180/15) Sec. 15. Rental Purchase Agreement Use Tax. A tax is imposed upon the privilege of using, in this State, merchandise which is rented from a merchant. Such tax is at the rate of 6.25% of the rental price paid to the merchant under any rental purchase agreement. Th…

(35 ILCS 180/20) Sec. 20. Electronic filing and payment. Any return or document that is required to be filed under this Act shall be filed electronically, in the form and manner required by the Department. Any payment required to be made under this Act shall be paid electronicall…

(35 ILCS 180/25) Sec. 25. Deposit of taxes. (a) Each month, from the net revenue realized for the preceding month, the Department shall pay an amount estimated by the Department to be required for refunds of the tax under this Act, which shall be deposited into the Rental Purchas…

(35 ILCS 180/30) Sec. 30. One-Time Transitional Use Tax Credit. Within 3 months after the effective date of this Act, the merchant shall file an application (upon a form prescribed and furnished by the Department) to receive a one-time credit for the Use Tax paid on merchandise s…

(35 ILCS 180/35) Sec. 35. Applicability. This Act does not apply to tangible personal property which is required to be titled and registered by a State agency. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 180/40) Sec. 40. Rulemaking. The Department may make such rules as it may deem necessary to implement the purposes of this Act. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 180/45) Sec. 45. (Amendatory provisions; text omitted). (Source: P.A. 100-437, eff. 1-1-18; text omitted.)

(35 ILCS 180/5) Sec. 5. Definitions. As used in this Act: "Consumer" means an individual who leases personal property under a rental-purchase agreement. "Department" means the Department of Revenue. "Gross receipts" from the renting of tangible personal property or "rent" means t…

(35 ILCS 180/50) Sec. 50. (Amendatory provisions; text omitted). (Source: P.A. 100-437, eff. 1-1-18; text omitted.)

(35 ILCS 180/55) Sec. 55. (Amendatory provisions; text omitted). (Source: P.A. 100-437, eff. 1-1-18; text omitted.)

(35 ILCS 180/99) Sec. 99. Effective date. This Act takes effect January 1, 2018. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 185/15-10) Sec. 15-10. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-20) Sec. 15-20. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-25) Sec. 15-25. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-30) Sec. 15-30. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-35) Sec. 15-35. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-40) Sec. 15-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-45) Sec. 15-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-5) Sec. 15-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-50) Sec. 15-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-55) Sec. 15-55. The Cigarette Tax Act is amended by repealing Section 29. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/15-60) Sec. 15-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-65) Sec. 15-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-75) Sec. 15-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-10) Sec. 35-10. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-100) Sec. 35-100. The Illinois Horse Racing Act of 1975 is amended by repealing Sections 2.1 and 54. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/35-15) Sec. 35-15. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-20) Sec. 35-20. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-25) Sec. 35-25. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-3) Sec. 35-3. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-30) Sec. 35-30. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-35) Sec. 35-35. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-40) Sec. 35-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-45) Sec. 35-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-5) Sec. 35-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-50) Sec. 35-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)