Chapter 35 — REVENUE

(35 ILCS 638/5) Sec. 5. Legislative intent. The General Assembly recognizes that the Mobile Telecommunications Sourcing Act, Public Law 106-252, codified at 4 U.S.C Sections 116 through 126, was passed by the United States Congress to establish sourcing requirements for state and…

(35 ILCS 638/50) Sec. 50. Home service provider required to obtain and maintain customer's place of primary use. A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use, as defined in this Act. Subject to Section 60, and if t…

(35 ILCS 638/55) Sec. 55. Primary place of use for service contracts in effect on or before July 28, 2002. Except as provided in Section 60, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any c…

(35 ILCS 638/60) Sec. 60. Determination by taxing jurisdiction or State concerning place of primary use; notice to home service provider. A taxing jurisdiction or the State, on behalf of any taxing jurisdiction or taxing jurisdictions within this State, may: (a) determine that th…

(35 ILCS 638/65) Sec. 65. No change to authority of taxing jurisdiction to collect tax if customer fails to provide place of primary use. Nothing in this Act modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of, any law allowing a taxing j…

(35 ILCS 638/70) Sec. 70. Tax may be imposed on items not subject to taxation if those items not separately stated. If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not sepa…

(35 ILCS 638/75) Sec. 75. Customers and otherwise non-taxable charges. If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the…

(35 ILCS 638/80) Sec. 80. Customers' procedures and remedies for correcting taxes and fees. (a) If a customer believes that he or she is being charged an improper amount of tax or is not subject to a tax imposed under the Simplified Municipal Telecommunications Tax Act for a tele…

(35 ILCS 638/85) Sec. 85. Inseverability clause. If a court of competent jurisdiction enters a final judgment on the merits that (i) is based on federal law, (ii) is no longer subject to appeal, and (iii) substantially limits or impairs the essential elements of Sections 116 thro…

(35 ILCS 638/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)

(35 ILCS 638/910) Sec. 910. (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)

(35 ILCS 638/915) Sec. 915. (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)

(35 ILCS 638/920) Sec. 920. (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)

(35 ILCS 638/999) Sec. 999. Effective date. This Act takes effect on August 1, 2002. (Source: P.A. 92-474, eff. 8-1-02.)

(35 ILCS 640/15) Sec. 15. If any provision added by this amendatory Act of 1997 is held invalid, this entire amendatory Act of 1997 shall be deemed invalid, and the provisions of Section 1.31, "Severability", of the Statute on Statutes are hereby expressly declared not applicable…

(35 ILCS 640/2-1) Sec. 2-1. Short title. This Article may be cited as the Electricity Excise Tax Law. (Source: P.A. 90-561, eff. 8-1-98.)

(35 ILCS 640/2-10) Sec. 2-10. Election and registration to be self-assessing purchaser. Any purchaser for non-residential electric use may elect to register with the Department as a self-assessing purchaser and to pay the tax imposed by Section 2-4 directly to the Department, at …

(35 ILCS 640/2-10.5) Sec. 2-10.5. (Repealed). (Source: P.A. 90-561, eff. 8-1-98. Repealed by P.A. 90-624, eff. 7-10-98.)

(35 ILCS 640/2-10.6) Sec. 2-10.6. Revocation of certificate of registration. The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Law. Before revocation of a certificate …

(35 ILCS 640/2-11) Sec. 2-11. Direct return and payment by self-assessing purchaser. When electricity is used or consumed by a self-assessing purchaser subject to the tax imposed by this Law who did not pay the tax to a delivering supplier maintaining a place of business within t…

(35 ILCS 640/2-12) Sec. 2-12. Applicability of Retailers' Occupation Tax Act, Public Utilities Revenue Act and Uniform Penalty and Interest Act. The Department shall have full power to administer and enforce this Law; to collect all taxes, penalties and interest due hereunder; to…

(35 ILCS 640/2-13) Sec. 2-13. Inspection of books and records. Every delivering supplier maintaining a place of business in this State who is obligated to collect and remit the tax imposed on a purchaser by this Law, and every self-assessing purchaser who is obligated to pay the …

(35 ILCS 640/2-14) Sec. 2-14. Rules and regulations; hearing; review under Administrative Review Law; death or incompetency of party. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Law a…

(35 ILCS 640/2-15) Sec. 2-15. Illinois Administrative Procedure Act; application. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department under this Law, except that: (1) paragraph (b) of S…

(35 ILCS 640/2-16) Sec. 2-16. Violations. Any purchaser or delivering supplier who is required to but fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Law or any rule or regulation of the Department for the administrat…

(35 ILCS 640/2-17) Sec. 2-17. Office of Attorney General; Consumer Utilities Unit. From the moneys collected under this Law, the General Assembly shall appropriate sufficient moneys to the Office of the Attorney General to pay the expenses of the Consumer Utilities Unit incurred …

(35 ILCS 640/2-2) Sec. 2-2. Findings and intent. The General Assembly finds that the deregulation and restructuring of the electric utility industry in this State mandated and implemented by this amendatory Act of 1997, including the unbundling of services and the authorization o…

(35 ILCS 640/2-3) Sec. 2-3. Definitions. As used in this Law, unless the context clearly requires otherwise: (a) "Department" means the Department of Revenue of the State of Illinois. (b) "Director" means the Director of the Department of Revenue of the State of Illinois. (c) "Pe…

(35 ILCS 640/2-4) Sec. 2-4. Tax imposed. (a) Except as provided in subsection (b), a tax is imposed on the privilege of using in this State electricity purchased for use or consumption and not for resale, other than by municipal corporations owning and operating a local transport…

(35 ILCS 640/2-5) Sec. 2-5. Multistate exemption. To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the tax …

(35 ILCS 640/2-6) Sec. 2-6. Sunset of exemptions, credits and deductions. The application of every exemption, credit and deduction against tax imposed by this Law, shall be limited by a reasonable and appropriate sunset date. A purchaser subject to the tax imposed by this Law is …

(35 ILCS 640/2-7) Sec. 2-7. Collection of electricity excise tax. (a) Beginning with bills for electricity or electric service issued on and after August 1, 1998, the tax imposed by this Law shall be collected from the purchaser, other than a self-assessing purchaser where the de…

(35 ILCS 640/2-7.5) Sec. 2-7.5. Registration of delivering suppliers. A person who engages in business as a delivering supplier of electricity in this State shall register with the Department. Application for a certificate of registration shall be made to the Department upon form…

(35 ILCS 640/2-7.6) Sec. 2-7.6. Revocation of certificate of registration. The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Law. Before revocation of a certificate of…

(35 ILCS 640/2-8) Sec. 2-8. Tax collected as debt owed to State. The tax herein required to be collected by any delivering supplier maintaining a place of business in this State, and any such tax collected by that person, shall constitute a debt owed by that person to this State,…

(35 ILCS 640/2-9) Sec. 2-9. Return and payment of tax by delivering supplier. Each delivering supplier who is required or authorized to collect the tax imposed by this Law shall make a return to the Department on or before the 15th day of each month for the preceding calendar mon…

(35 ILCS 640/75) Sec. 75. Effective date of Articles 2 and 5 and Sections 25, 26, 30, 35 and 65. Sections 25 and 30 of this amendatory Act of 1997 take effect January 1, 1998. Articles 2 and 5 and Sections 26, 35 and 65 of this amendatory Act of 1997 take effect August 1, 1998. (…

(35 ILCS 640/97) Sec. 97. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or dela…

(35 ILCS 640/99) Sec. 99. Effective date. Except as provided in Article 4, this Act takes effect on becoming law. (Source: P.A. 90-561, eff. 12-16-97.)

(35 ILCS 645/15) Sec. 15. If any provision added by this amendatory Act of 1997 is held invalid, this entire amendatory Act of 1997 shall be deemed invalid, and the provisions of Section 1.31, "Severability", of the Statute on Statutes are hereby expressly declared not applicable…

(35 ILCS 645/5-1) Sec. 5-1. Short title. This Article shall be known and may be cited as the Electricity Infrastructure Maintenance Fee Law. (Source: P.A. 90-561, eff. 8-1-98.)

(35 ILCS 645/5-10) Sec. 5-10. Municipal tax review; requests for information. (a) A municipality may conduct an audit of fees under this Act to determine the accuracy of the fees paid by an electricity deliverer. (b) Not more than once every 2 years, a municipality that has impos…

(35 ILCS 645/5-2) Sec. 5-2. Legislative intent. This Law is intended to create a uniform system for the imposition and collection of fees associated with the privilege of using the public right of way for the delivery of electricity. (Source: P.A. 90-561, eff. 8-1-98.)

(35 ILCS 645/5-3) Sec. 5-3. Definitions. For the purposes of this Law: (a) "Electricity deliverer" means any person who uses any portion of any public rights of way of an Illinois municipality for the purpose of distributing, transmitting, or otherwise delivering electricity, reg…

(35 ILCS 645/5-4) Sec. 5-4. Right to franchise contract. A municipality shall be entitled to require a franchise contract from an electricity deliverer as a condition of allowing the electricity deliverer to use any portion of any public right of way within the municipality for t…

(35 ILCS 645/5-5) Sec. 5-5. Municipal electricity infrastructure maintenance fee. (a) Any municipality that on the effective date of this Law had in effect a franchise agreement with an electricity deliverer may impose an infrastructure maintenance fee upon electricity deliverers…

(35 ILCS 645/5-6) Sec. 5-6. Validity of existing franchise fees and agreement; police powers. (a) On and after the effective date of this Law, no electricity deliverer paying an infrastructure maintenance fee imposed under this Law may be denied the right to use, directly or indi…

(35 ILCS 645/75) Sec. 75. Effective date of Articles 2 and 5 and Sections 25, 26, 30, 35 and 65. Sections 25 and 30 of this amendatory Act of 1997 take effect January 1, 1998. Articles 2 and 5 and Sections 26, 35 and 65 of this amendatory Act of 1997 take effect August 1, 1998. (…

(35 ILCS 645/97) Sec. 97. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or dela…

(35 ILCS 645/99) Sec. 99. Effective date. Except as provided in Article 4, this Act takes effect on becoming law. (Source: P.A. 90-561, eff. 12-16-97.)