Chapter 35 — REVENUE

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

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

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

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

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

(35 ILCS 143/99-99) Sec. 99-99. Effective date. This Section, Sections 10-1 through 10-90 of this Act, the changes to the Illinois Administrative Procedure Act, the changes to the State Employees Group Insurance Act of 1971, the changes to Sec. 5 of the Children and Family Servic…

(35 ILCS 145/1) (from Ch. 120, par. 481b.31) Sec. 1. This Act may be cited as the Hotel Operators' Occupation Tax Act. The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or politi…

(35 ILCS 145/10) (from Ch. 120, par. 481b.40) Sec. 10. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of th…

(35 ILCS 145/2) (from Ch. 120, par. 481b.32) Sec. 2. Definitions. As used in this Act, unless the context otherwise requires: (1) "Hotel" means any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations.…

(35 ILCS 145/3) (from Ch. 120, par. 481b.33) Sec. 3. Rate; exemptions. (a) A tax is imposed upon hotel operators at the rate of 5% of 94% of the gross rental receipts from engaging in business as a hotel operator, excluding, however, from gross rental receipts, the proceeds of re…

(35 ILCS 145/3-2) Sec. 3-2. No resale exemption; tax incurred by re-renters of hotel rooms. A hotel operator who rents, leases, or lets rooms subject to tax under this Act to a re-renter of hotel rooms incurs the tax under this Act on the gross rental receipts it receives from th…

(35 ILCS 145/3-3) Sec. 3-3. Re-renter of hotel rooms; credit for tax reimbursement. A re-renter of hotel rooms may take a credit against the tax it incurs on the rental of a hotel room under this Act for the amount it paid under subsection (e) of Section 3 of this Act to a hotel …

(35 ILCS 145/3-5) Sec. 3-5. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appro…

(35 ILCS 145/4) (from Ch. 120, par. 481b.34) Sec. 4. Books and records. Every operator shall keep separate books or records of his business as an operator so as to show the rents and occupancies taxable under this Act separately from his transactions not taxable under this Act. I…

(35 ILCS 145/5) (from Ch. 120, par. 481b.35) Sec. 5. Certificate of registration; retailers' occupation tax registration provisions apply. It shall be unlawful for any person to engage in business as a hotel operator in this State without a certificate of registration from the De…

(35 ILCS 145/6) (from Ch. 120, par. 481b.36) Sec. 6. Returns; allocation of proceeds. (a) Except as provided hereinafter in this Section, on or before the last day of each calendar month, every person engaged as a hotel operator in this State during the preceding calendar month s…

(35 ILCS 145/7) (from Ch. 120, par. 481b.37) Sec. 7. All of 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 12 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act shall apply to perso…

(35 ILCS 145/8) (from Ch. 120, par. 481b.38) Sec. 8. When the amount due is under $300, any person engaged in the business of renting, leasing or letting hotel rooms in this State who fails to make a return, or to keep books and records as required herein, or who makes a fraudule…

(35 ILCS 145/9) (from Ch. 120, par. 481b.39) Sec. 9. Applicability. Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of this Act. In addition, persons engaged in the business of renting, lea…

(35 ILCS 150/0.01) (from Ch. 120, par. 1500) Sec. 0.01. Short title. This Act may be cited as the Use and Occupation Tax Refund Act. (Source: P.A. 86-1324.)

(35 ILCS 150/1) (from Ch. 120, par. 1501) (Text of Section before amendment by P.A. 104-457) Sec. 1. Every real estate developer-builder who has paid a use tax or reimbursed a retailer for any Illinois, municipal, county, or Regional Transportation Authority retailers' occupation…

(35 ILCS 155/1) (from Ch. 120, par. 1701) Sec. 1. This Act shall be known and may be cited as the "Automobile Renting Occupation and Use Tax Act". (Source: P.A. 82-703.)

(35 ILCS 155/2) (from Ch. 120, par. 1702) Sec. 2. Definitions. As used in this Act: "Renting" means any transfer of the possession or right to possession of an automobile to a user for a valuable consideration for a period of one year or less. "Renting" does not include making a …

(35 ILCS 155/3) (from Ch. 120, par. 1703) Sec. 3. A tax is imposed upon persons engaged in this State in the business of renting automobiles in Illinois at the rate of 5% of the gross receipts received from such business. The tax herein imposed does not apply to the renting of au…

(35 ILCS 155/4) (from Ch. 120, par. 1704) Sec. 4. A tax is imposed upon the privilege of using, in this State, an automobile which is rented from a rentor. Such tax is at the rate of 4% of the rental price of such automobile prior to July 1, 1985 and at the rate of 5% of the rent…

(35 ILCS 155/5) Sec. 5. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appropria…

(35 ILCS 155/6) Sec. 6. Applicability. The taxes imposed by Sections 3 and 4 of this Act do not apply to any amounts paid or received for peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act, or the privilege of sharing a shared vehicle through a car-s…

(35 ILCS 157/10-1) Sec. 10-1. Short title. This Article may be cited as the Aircraft Use Tax Law. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 157/10-10) Sec. 10-10. Definition. For the purposes of this Law, "Department" means the Department of Revenue of the State of Illinois. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 157/10-15) Sec. 10-15. Tax imposed. A tax is hereby imposed on the privilege of using, in this State, any aircraft as defined in Section 3 of the Illinois Aeronautics Act acquired by gift, transfer, or purchase after June 30, 2003. This tax does not apply (i) if the use …

(35 ILCS 157/10-20) Sec. 10-20. Returns. The purchaser, transferee, or donee shall file a return signed by the purchaser, transferee, or donee with the Department of Revenue on a form prescribed by the Department. The return shall contain substantially the following paragraph and…

(35 ILCS 157/10-25) Sec. 10-25. Filing false or incomplete return. Any person required to file a return under this Law who willfully files a false or incomplete return is guilty of a Class A misdemeanor. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 157/10-30) Sec. 10-30. Determining selling price. For the purpose of assisting in determining the validity of the "selling price" reported on returns filed with the Department, the Department may furnish the following information to persons with whom the Department has c…

(35 ILCS 157/10-35) Sec. 10-35. Powers of Department. 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 hereinafter provided…

(35 ILCS 157/10-40) Sec. 10-40. Payments to Local Government Distributive Fund and General Revenue Fund. The Department of Revenue shall each month, upon collecting any taxes as provided in this Law, pay the money collected from the 1.25% portion of the 6.25% rate into the Local …

(35 ILCS 157/10-45) Sec. 10-45. Rules. The Department shall have the authority to adopt such rules as are reasonable and necessary to implement the provisions of this Law. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 157/10-905) Sec. 10-905. (Amendatory provision; text omitted). (Source: P.A. 93-24, eff. 6-20-03; text omitted.)

(35 ILCS 157/10-910) Sec. 10-910. (Amendatory provisions; text omitted). (Source: P.A. 93-24, eff. 6-20-03; text omitted.)

(35 ILCS 157/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 158/15-1) Sec. 15-1. Short title. This Article may be cited as the Watercraft Use Tax Law, and references in this Article to "this Law" mean this Article. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 158/15-10) Sec. 15-10. Tax imposed. A tax is hereby imposed on the privilege of using, in this State, any watercraft acquired by gift, transfer, or purchase after September 1, 2004. This tax does not apply if: (i) the use of the watercraft is otherwise taxed under the Us…

(35 ILCS 158/15-15) Sec. 15-15. Rate of tax. The rate of tax is 6.25% of the purchase price for each purchase of watercraft that is subject to tax under this Law. When an ownership share of a watercraft is acquired, the tax is imposed on the purchase price of that share. All owne…

(35 ILCS 158/15-20) Sec. 15-20. Returns. (a) The purchaser, transferee, or donee shall file with the Department a return signed by the purchaser, transferee, or donee on a form prescribed by the Department. The return shall contain a verification in substantially the following fo…

(35 ILCS 158/15-25) Sec. 15-25. Filing false or incomplete return. Any person required to file a return under this Law who willfully files a false or incomplete return is guilty of a Class A misdemeanor. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 158/15-30) Sec. 15-30. Determining purchase price. For the purpose of assisting in determining the validity of the purchase price reported on returns filed with the Department, the Department may furnish the following information to persons with whom the Department has c…

(35 ILCS 158/15-35) Sec. 15-35. Powers of Department. The Department has full power to: (i) administer and enforce this Law; (ii) collect all taxes, penalties, and interest due under this Law; (iii) dispose of taxes, penalties, and interest so collected in the manner set forth in…

(35 ILCS 158/15-40) Sec. 15-40. Payments to State and Local Sales Tax Reform Fund and General Revenue Fund. The Department shall each month, upon collecting any taxes as provided in this Law, pay 20% of the money collected into the State and Local Sales Tax Reform Fund, a special…

(35 ILCS 158/15-45) Sec. 15-45. Rules. The Department has the authority to adopt such rules as are reasonable and necessary to implement the provisions of this Law. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 158/15-5) Sec. 15-5. Definitions. For the purposes of this Law: "Department" means the Department of Revenue. "Purchase price" means the reasonable consideration paid for a watercraft whether received in money or otherwise, including, but not limited to, cash, credits, p…

(35 ILCS 158/15-990) Sec. 15-990. (Amendatory provisions; text omitted). (Source: P.A. 93-840, eff. 7-30-04; text omitted.)