Alsip § 18.81 Taxation & Revenue Section Definitions This section defines key terms related to hotel and motel operations and taxes, including 'hotel or motel,' 'facilitator,' and 'gross rent,' encompassing various lodging types and booking methods. View in Alsip’s full code →
Alsip § 18.82 Taxation & Revenue Section Tax imposed This section imposes a six percent tax on the gross rent of hotel and motel rooms within the village for each 24-hour period or fraction thereof. The tax is in addition to other charges and does not apply to permanent residents or resident employees. View in Alsip’s full code →
Alsip § 18.83 Taxation & Revenue Section Incidence, payment and collection This section establishes that the hotel/motel room occupancy tax is ultimately paid by the guest, but hotel/motel owners are jointly and severally responsible for collecting and remitting it. Owners must provide receipts that separately itemize the tax from the room charge. View in Alsip’s full code →
Alsip § 18.84 Taxation & Revenue Section Administration and enforcement This section outlines the administrative and enforcement procedures for the Alsip Hotel and Motel Use Tax. It details the treasurer's authority to inspect records, mandates owners to maintain accurate records and file monthly tax returns, and establishes penalties for late payment. View in Alsip’s full code →
Alsip § 18.85 Taxation & Revenue Section Penalty This section outlines the penalties for violating the Hotel and Motel Use Tax article, specifying fines for each offense and defining a separate offense for each day a violation continues. It also holds owners liable for acts or omissions by their officers, directors, managers, agents, or employees. View in Alsip’s full code →
Alsip § 18.86 Taxation & Revenue Section Enforcement; suit for collection; revocation of license This section outlines the enforcement procedures for the Alsip Hotel and Motel Use Tax. It details how the village attorney can bring legal action to collect unpaid taxes and permits the president to suspend or revoke village licenses of those found to have willfully evaded payment. View in Alsip’s full code →
Antioch § 3.1.1 Taxation & Revenue Section Municipal Retailers' Occupation Tax This section imposes a one percent (1%) tax on the gross receipts of retailers selling tangible personal property within Antioch. Retailers are required to file monthly reports and pay the collected tax to the Illinois Department of Revenue. View in Antioch’s full code →
Antioch § 3.1.2 Taxation & Revenue Section Municipal Service Occupation Tax This section imposes a one percent (1%) municipal service occupation tax on the cost price of tangible personal property transferred as part of a service sale. It requires suppliers and servicemen to file monthly reports and pay the tax to the Illinois Department of Revenue. View in Antioch’s full code →
Antioch § 3.1.3 Taxation & Revenue Section Municipal Use Tax This section imposes a municipal use tax on tangible personal property purchased outside of Illinois but used within Antioch, which is then titled or registered in Illinois. The tax rate is 1% of the selling price and is collected by the Illinois Department of Revenue. View in Antioch’s full code →
Antioch § 3.1.4 Taxation & Revenue Section Municipal Automobile Renting Occupation Tax This section imposes a 1% tax on the gross receipts of businesses renting automobiles in Antioch. Businesses are required to file monthly reports and pay the tax to the state department of revenue. View in Antioch’s full code →
Antioch § 3.1.5 Taxation & Revenue Section Municipal Automobile Renting Use Tax This section imposes a 1% municipal automobile renting use tax on vehicles rented from outside Antioch but titled or registered within Antioch. The tax is collected from individuals with an Antioch Illinois address for titling or registration purposes and is paid to the Illinois Department of Revenue. View in Antioch’s full code →
Antioch § 3.1.6 Taxation & Revenue Section Hotel And Motel Use Tax This section of the Antioch municipal ordinance imposes a 5% tax on the rental of hotel and motel rooms. The tax is paid by the occupant (rentor) and collected by the hotel/motel owner. Permanent residents and resident employees are exempt. View in Antioch’s full code →
Arlington Heights § Section 7.901 Taxation & Revenue Section Municipal Electric Use Tax This section establishes the "Municipal Electric Use Tax" imposed by Arlington Heights. It clarifies that this tax is in addition to any other taxes levied by the Village, the State of Illinois, or any other governmental entity. View in Arlington Heights’s full code →
Arlington Heights § Section 7.902 Taxation & Revenue Section Definitions This section defines key terms used in the Municipal Electric Use Tax article, including 'Person', 'Person Maintaining a Place of Business in this State', 'Public Utility', 'Purchase at Retail', 'Purchaser', and 'Tax Collector'. These definitions are crucial for understanding the scope and application of the electric use tax. View in Arlington Heights’s full code →
Arlington Heights § Section 7.903 Taxation & Revenue Section Electrical Use Tax Kilowatt Hour Tax Imposed; Amount This section imposes an electrical use tax on electricity consumed within Arlington Heights, with rates that vary based on the amount of kilowatt-hours used by a purchaser. The tax is applied monthly and takes effect for residential customers on February 1, 2011, and for nonresidential customers at an earlier or specified date. View in Arlington Heights’s full code →
Arlington Heights § Section 7.904 Taxation & Revenue Section Collection of Tax This section outlines the process for collecting the Municipal Electric Use Tax, establishing that the tax is collected from purchasers by the entity delivering electricity. It also details how the tax constitutes a debt to the Village and permits suppliers to add a 3% reimbursement fee to cover collection expenses. View in Arlington Heights’s full code →
Arlington Heights § Section 7.905 Taxation & Revenue Section Tax Remittance and Return This section outlines the monthly tax remittance and return filing requirements for the Municipal Electric Use Tax. It specifies deadlines for both tax collectors and purchasers to file returns and remit collected taxes to the Finance Department. View in Arlington Heights’s full code →
Arlington Heights § Section 7.906 Taxation & Revenue Section Resales This section outlines the process for resellers of electricity in Arlington Heights to obtain a resale number, exempting them from paying the municipal electric use tax on electricity purchased for resale. It details the application, approval, and cancellation procedures for these resale numbers and specifies how resellers are responsible for collecting and remitting the tax on electricity they resell. View in Arlington Heights’s full code →
Arlington Heights § Section 7.907 Taxation & Revenue Section Books and Records This section mandates that tax collectors and taxpayers under the Municipal Electric Use Tax maintain accurate and contemporaneous records of their business activities that may result in tax liability. These records must be available for inspection during business hours. View in Arlington Heights’s full code →
Arlington Heights § Section 7.908 Taxation & Revenue Section Credits and Refunds This section outlines the process for claiming refunds or credits for the Municipal Electric Use Tax, requiring claims to be filed with the Director of Finance within one year of tax payment. View in Arlington Heights’s full code →
Arlington Heights § Section 7.909 Taxation & Revenue Section Exemptions This section exempts the Municipal Electric Use Tax from being imposed or collected if doing so would violate the U.S. Constitution or Illinois statutes/constitution. View in Arlington Heights’s full code →
Arlington Heights § Section 7.910 Taxation & Revenue Section Government Entity Exemptions View in Arlington Heights’s full code →
Bannockburn § 210.4 Taxation & Revenue Section Tax imposed; rate This section imposes a 1% tax on the rental price of automobiles rented from outside Illinois but titled or registered in Bannockburn. This tax is levied for the privilege of using such a vehicle within the Village. View in Bannockburn’s full code →
Barrington § 3.2A-1 Taxation & Revenue Section Retailers' occupation tax This section imposes a one percent tax on the gross receipts of retailers selling tangible personal property within the village. It requires these retailers to file a monthly report and pay the imposed tax to the state department of revenue. View in Barrington’s full code →
Barrington § 3.2A-10 Taxation & Revenue Section Municipal grocery retailers' occupation tax imposed This section imposes a one percent tax on the gross receipts of grocery retailers within Barrington. The tax is enacted in accordance with Illinois Municipal Code Section 8-11-24. View in Barrington’s full code →
Barrington § 3.2A-11 Taxation & Revenue Section Municipal grocery service occupation tax This section imposes a municipal grocery service occupation tax on persons engaged in the business of making sales of service that include the incidental transfer of groceries. The tax rate is determined by a referenced section of the municipal code and is authorized by Illinois state law. View in Barrington’s full code →
Barrington § 3.2A-2 Taxation & Revenue Section Service occupation tax This section imposes a one percent service occupation tax on tangible personal property transferred as part of a service sale within Barrington. Businesses subject to this tax are required to file a monthly report and pay the tax to the state department of revenue. View in Barrington’s full code →
Barrington § 3.2A-3 Taxation & Revenue Section Use tax This section imposes a one percent use tax on tangible personal property purchased outside of Illinois and titled or registered within the village. The tax is collected from individuals whose Illinois address for titling or registration is in the village, and it must be paid before a title or registration certificate can be issued. View in Barrington’s full code →