Chapter 35, REVENUE

(35 ILCS 10/5-120) Sec. 5-120. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 1010/5-125) Sec. 5-125. The Illinois Independent Tax Tribunal Act is repealed. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 185/5-15) Sec. 5-15. Certification of certified service providers. The Department shall establish standards for the certification of certified service providers and certified automated systems and may act jointly with other states to accomplish these ends. The Department…

(35 ILCS 173/5-15) Sec. 5-15. Collection of Gas Use Tax; relief of duty. Beginning with bills issued on and after October 1, 2003, a delivering supplier maintaining a place of business in this State shall collect, from the purchasers who have elected the alternate tax rate provid…

(35 ILCS 636/5-15) Sec. 5-15. Maximum rates. (a) For municipalities with a population of less than 500,000, the tax authorized by this Act may be imposed at a rate not to exceed 6% of the gross charge for telecommunications purchased at retail. If imposed, the tax must be in incr…

(35 ILCS 143/5-15) Sec. 5-15. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 200/5-15) Sec. 5-15. Board employees. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning on the first Monday in December 1998 and thereafter) shall appoint a Chief Clerk, a Secre…

(35 ILCS 10/5-15) Sec. 5-15. Tax Credit Awards. Subject to the conditions set forth in this Act, a Taxpayer is entitled to a Credit against or, as described in subsection (g) of this Section, a payment towards taxes imposed pursuant to subsections (a) and (b) of Section 201 of th…

(35 ILCS 1010/5-15) Sec. 5-15. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(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 185/5-20) Sec. 5-20. Provision of databases. The Department shall, no later than July 1, 2020: (1) provide and maintain an electronic database of defined product categories that identifies the taxability of each category; (2) provide and maintain an electronic database o…

(35 ILCS 636/5-20) Sec. 5-20. Imposition. (a) On and after January 1, 2003, for municipalities with populations of less than 500,000, the tax authorized by this Act shall be imposed (except as provided in Sections 5-25 and 5-30 of this Act), amended, or repealed by an ordinance a…

(35 ILCS 173/5-20) Sec. 5-20. Self-assessing purchaser registration; certificate of registration. Any purchaser who does not elect the alternate tax rate to be paid to a delivering supplier shall register with the Department as a self-assessing purchaser and pay the tax imposed b…

(35 ILCS 10/5-20) Sec. 5-20. Application for a project to create and retain new jobs. (a) Any Taxpayer proposing a project located or planned to be located in Illinois may request consideration for designation of its project, by formal written letter of request or by formal appli…

(35 ILCS 143/5-20) Sec. 5-20. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 1010/5-20) Sec. 5-20. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 173/5-25) Sec. 5-25. Self-assessing purchaser; direct return and payment of tax. Except for purchasers who have chosen the alternate tax rate to be paid to a delivering supplier maintaining a place of business in this State, the tax imposed in Section 5-10 of this Law sh…

(35 ILCS 636/5-25) Sec. 5-25. Existing telecommunications taxes and fees. (a) Between July 1, 2002 and August 1, 2002, the Department shall publish a list of the municipalities with a population of less than 500,000 that have, at any time before the effective date of this Act, en…

(35 ILCS 185/5-25) Sec. 5-25. Certification. (a) The Department shall, no later than July 1, 2020: (1) establish uniform minimum standards that companies wishing to be designated as a certified service provider in this State must meet; (2) establish uniform minimum standards that…

(35 ILCS 1010/5-25) Sec. 5-25. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 143/5-25) Sec. 5-25. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 10/5-25) Sec. 5-25. Review of Application. (a) (Blank). (b) The Department shall determine which projects will benefit the State. In making its recommendation that an Applicant's application for Credit should or should not be accepted, which shall occur within a reasonab…

(35 ILCS 185/5-27) Sec. 5-27. Tax remittance agreement. (a) Before using the services of a certified service provider to remit taxes, remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State using a ce…

(35 ILCS 10/5-3) Sec. 5-3. Purpose. The General Assembly finds that the Illinois economy, although currently strong, is still highly vulnerable to other states and nations that have major financial incentive programs for medium-sized and large firm relocations. Because of the inc…

(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 185/5-30) Sec. 5-30. Database; relief from liability; annual verification; refunds. (a) The Department shall, to the best of its ability, utilize an electronic database to provide information assigning purchaser addresses to the proper local taxing jurisdiction. (b) Remo…

(35 ILCS 10/5-30) Sec. 5-30. Limitation to amount of costs of specified items. The total amount of the Credit allowed during all tax years may not exceed the aggregate amount of costs incurred by the Taxpayer during all prior tax years for the following items, to the extent provi…

(35 ILCS 636/5-30) Sec. 5-30. Calculation of rates for certain municipalities. The rate of the Simplified Municipal Telecommunications Tax for municipalities on the list described in Section 5-25 of this Act shall be measured by the sum of the following rates set forth in ordinan…

(35 ILCS 1010/5-30) Sec. 5-30. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 173/5-30) Sec. 5-30. Registration of delivering suppliers. A delivering supplier maintaining a place of business in this State who engages in the delivery of gas in this State shall register with the Department. A delivering supplier, if required to register under the Ga…

(35 ILCS 10/5-35) Sec. 5-35. Relocation of jobs in Illinois. A taxpayer is not entitled to claim the credit provided by this Act with respect to any jobs that the taxpayer relocates from one site in Illinois unless the taxpayer has agreed to hire the minimum number of new employe…

(35 ILCS 1010/5-35) Sec. 5-35. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 173/5-35) Sec. 5-35. Return and payment of tax by delivering supplier. Each delivering supplier who is required under Section 5-15 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 calen…

(35 ILCS 143/5-35) Sec. 5-35. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 636/5-35) Sec. 5-35. Rebates and exemptions. Any municipality may implement the following rebates and exemptions: (1) A municipality that imposes the tax authorized by this Act and whose territory includes part of another unit of local government or a school district, ma…

(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 143/5-40) Sec. 5-40. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 636/5-40) Sec. 5-40. Collection. (a) For municipalities with populations of less than 500,000, the tax authorized by this Act shall be collected from the taxpayer by a retailer maintaining a place of business in this State and shall be remitted by such retailer to the De…

(35 ILCS 173/5-40) Sec. 5-40. Incorporation of applicable Sections. The Department shall have full power to administer and enforce this Law; to collect all taxes, penalties, and interest due hereunder; to dispose of taxes, penalties, and interest so collected in the manner herein…

(35 ILCS 1010/5-40) Sec. 5-40. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 636/5-42) Sec. 5-42. Procedure for determining proper tax jurisdiction. (a) Tax jurisdiction information provided by a municipality upon written request from a telecommunications retailer. For purposes of this subsection (a), "telecommunications retailer" does not includ…

(35 ILCS 143/5-45) Sec. 5-45. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 173/5-45) Sec. 5-45. 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 ta…

(35 ILCS 10/5-45) Sec. 5-45. Amount and duration of the credit. (a) The Department shall determine the amount and duration of the credit awarded under this Act. The duration of the credit may not exceed 10 taxable years for projects qualified under paragraph (1), (1.5), or (1.6) …

(35 ILCS 636/5-45) Sec. 5-45. Resellers. (a) If a person who originates or receives telecommunications claims to be a reseller of such telecommunications, such person shall apply to a municipality with a population of 500,000 or more or to the Department for all other municipalit…

(35 ILCS 1010/5-45) Sec. 5-45. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 143/5-46) Sec. 5-46. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-6-95.)

(35 ILCS 200/5-5) Sec. 5-5. Election of commissioners of board of review; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, on the first Tuesday after the first Monday in November 1994, 2 commissioners of the board of appeals shall be elected to h…

(35 ILCS 636/5-5) Sec. 5-5. Legislative intent. The General Assembly has authorized the corporate authorities of any municipality to impose various fees and taxes on the privilege of originating or receiving telecommunications, and on retailers engaged in the business of transmit…

(35 ILCS 143/5-5) Sec. 5-5. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)