Chapter 35, REVENUE

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

(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 185/5-5) Sec. 5-5. Findings. The General Assembly finds that certified service providers and certified automated systems simplify use and occupation tax compliance for remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a…

(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 173/5-50) Sec. 5-50. Exemptions. The tax imposed under this Act shall not apply to: (1) Gas used by business enterprises located in an enterprise zone certified by the Department of Commerce and Economic Opportunity pursuant to the Illinois Enterprise Zone Act; (2) Gas u…

(35 ILCS 1010/5-50) Sec. 5-50. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 636/5-50) Sec. 5-50. Returns to the Department. (a) Commencing on February 1, 2003, for the tax imposed under subsection (a) of Section 5-20 of this Act, every retailer maintaining a place of business in this State shall, on or before the last day of each month make a re…

(35 ILCS 143/5-50) Sec. 5-50. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 10/5-50) Sec. 5-50. Contents of Agreements with Applicants. The Department shall enter into an Agreement with an Applicant that is awarded a Credit under this Act. The Agreement must include all of the following: (1) A detailed description of the project that is the subj…

(35 ILCS 10/5-51) Sec. 5-51. New Construction EDGE Agreement. (a) Notwithstanding any other provisions of this Act, and in addition to any Credit otherwise allowed under this Act, beginning on January 1, 2021, there is allowed a New Construction EDGE Credit for eligible Applicant…

(35 ILCS 636/5-55) Sec. 5-55. Pledged revenues. If a municipality has, by contract, pledged or dedicated any or all of the revenues collected under any of its taxes imposed pursuant to subparagraph 1 of Section 8-11-2 of the Illinois Municipal Code, Section 8-11-17 of the Illinoi…

(35 ILCS 143/5-55) Sec. 5-55. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 1010/5-55) Sec. 5-55. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 10/5-55) Sec. 5-55. Certificate of verification; submission to the Department of Revenue. A Taxpayer claiming a Credit under this Act shall submit to the Department of Revenue a copy of the Director's certificate of verification under this Act for the taxable year. Howev…

(35 ILCS 10/5-56) Sec. 5-56. Annual report. Annually, until construction is completed, a company seeking New Construction EDGE Credits shall submit a report that, at a minimum, describes the projected project scope, timeline, and anticipated budget. Once the project has commenced…

(35 ILCS 10/5-57) Sec. 5-57. Supplier diversity goals; reports. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity a…

(35 ILCS 10/5-58) Sec. 5-58. Sexual harassment policy report. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity a r…

(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 1010/5-60) Sec. 5-60. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 636/5-60) Sec. 5-60. Waiver of franchise fees. (a) Any municipality shall be deemed to have waived its right to receive all fees, charges and other compensation that might accrue to the municipality after the effective date of this Act, under any franchise agreement, lic…

(35 ILCS 143/5-60) Sec. 5-60. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 10/5-60) Sec. 5-60. Pass through entity. (a) The shareholders or partners of a Taxpayer that is a Pass Through Entity shall be entitled to the Credit allowed under the Agreement. (b) The Credit provided under subsection (a) is in addition to any Credit to which a shareho…

(35 ILCS 1010/5-65) Sec. 5-65. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 143/5-65) Sec. 5-65. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 636/5-65) Sec. 5-65. Incorporation by reference. On and after January 1, 2003, for municipalities with populations of less than 500,000, all of the provisions of Sections 7, 10, 11, 12, 13, 14, 15, 16, 17, 18, and 19 of the Telecommunications Excise Tax Act, Sections 4, …

(35 ILCS 10/5-65) Sec. 5-65. Noncompliance; notice; assessment. If the Director determines that a Taxpayer who has received a Credit under this Act is not complying with the requirements of the Agreement or all of the provisions of this Act, the Director shall provide notice to t…

(35 ILCS 636/5-7) Sec. 5-7. Definitions. For purposes of the taxes authorized by this Act: "Amount paid" means the amount charged to the taxpayer's service address in such municipality regardless of where such amount is billed or paid. "Department" means the Illinois Department o…

(35 ILCS 10/5-70) Sec. 5-70. Annual report. On or before July 1 each year, the Department shall submit a report on the tax credit program under this Act to the Governor and the General Assembly. The report shall include information on the number of Agreements that were entered in…

(35 ILCS 1010/5-70) Sec. 5-70. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-75) Sec. 5-75. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 10/5-75) Sec. 5-75. Evaluation of tax credit program. On a biennial basis, the Department shall evaluate the tax credit program. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs in Illinois and of the revenue impact of t…

(35 ILCS 10/5-77) Sec. 5-77. Sunset of new Agreements. The Department shall not enter into any new Agreements under the provisions of Section 5-50 of this Act after June 30, 2027. (Source: P.A. 102-700, eff. 4-19-22.)

(35 ILCS 1010/5-80) Sec. 5-80. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 10/5-80) Sec. 5-80. Adoption of rules. The Department may adopt rules necessary to implement this Act. The rules may provide for recipients of Credits under this Act to be charged fees to cover administrative costs of the tax credit program. Fees collected shall be depos…

(35 ILCS 1010/5-85) Sec. 5-85. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 636/5-90) Sec. 5-90. Home rule. The authorization to impose municipal telecommunications taxes and fees is an exclusive power and function of the State. A home rule municipality may not impose municipal telecommunications taxes and fees other than as authorized under thi…

(35 ILCS 10/5-90) Sec. 5-90. Program terms and conditions. (a) Any documentary materials or data made available or received by any agent or employee of the Department shall be deemed confidential and shall not be deemed public records to the extent that the materials or data cons…

(35 ILCS 1010/5-90) Sec. 5-90. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 173/5-905) Sec. 5-905. (Amendatory provisions; text omitted). (Source: P.A. 93-31, eff. 10-1-03.)

(35 ILCS 185/5-97) Sec. 5-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 173/5-999) Sec. 5-999. Effective date. This Act takes effect on October 1, 2003. (Source: P.A. 93-31, eff. 10-1-03.)

(35 ILCS 5/501) (from Ch. 120, par. 5-501) Sec. 501. Notice or Regulations Requiring Records, Statements and Special Returns. (a) In general. Every person liable for any tax imposed by this Act shall keep such records, render such statements, make such returns and notices, and co…

(35 ILCS 5/502) (from Ch. 120, par. 5-502) Sec. 502. Returns and notices. (a) In general. A return with respect to the taxes imposed by this Act shall be made by every person for any taxable year: (1) for which such person is liable for a tax imposed by this Act, or (2) in the ca…

(35 ILCS 5/502.1) Sec. 502.1. Use tax. Beginning with taxable years ending on or after December 31, 2010, individual purchasers with an annual use tax liability that does not exceed $600 may, in lieu of the filing and payment requirements of Section 10 of the Use Tax Act, file an…

(35 ILCS 5/503) (from Ch. 120, par. 5-503) Sec. 503. Signing of returns and notices. (a) Signature presumed authentic. The fact that an individual's name is signed to a return or notice shall be prima facie evidence for all purposes that such document was actually signed by such …

(35 ILCS 5/504) (from Ch. 120, par. 5-504) Sec. 504. Verification. Each return or notice required to be filed under this Act shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent return under this A…

(35 ILCS 5/505) (from Ch. 120, par. 5-505) Sec. 505. Time and Place for Filing Returns. (a) In general. Returns required by this Act shall be filed at such place as the Department may by regulations prescribe. (1) Corporations. Except as provided in paragraph (3), corporate retur…

(35 ILCS 5/506) (from Ch. 120, par. 5-506) Sec. 506. Federal Returns. (a) In general. Any person required to make a return for a taxable year under this Act may, at any time that a deficiency could be assessed or a refund claimed under this Act in respect of any item reported or …

(35 ILCS 5/506.5) Sec. 506.5. Returns based on substitute W-2 forms. For a taxpayer who has received wages from an employer in Illinois, loses or was not provided a W-2 form, is unable to obtain a duplicate W-2 form from the employer, and subsequently obtains a substitute W-2 for…