Section
Generally
35.001 Corporate rate
35.002 Police tax
35.003 Audit tax
35.004 Federal Insurance Contributions Act tax
35.005 Illinois Municipal Retirement Fund
35.006 General liability
35.007 Maximum rates established
35.008 Water Capital Improvement Reserve Fund
Simplified Telecommunication Tax
35.020 Telecommunications tax recitals
35.021 Definitions
35.022 Simplified municipal telecommunications tax imposed
35.023 Collection of tax by retailers
35.024 Returns to Department
35.025 Resellers
Municipal Utility Tax
35.040 Utility tax imposed
35.041 Exceptions
35.042 Extent of tax
35.043 Definitions
35.044 Effective date
35.045 Quarterly returns
35.046 Incorrect tax paid
35.047 Time limit for recovery
Electric Utility Tax
35.060 Definitions
35.061 Tax imposed
35.062 Collection of tax
35.063 Tax remittance and return
35.064 Books and records
35.065 Credit and refunds
Foreign Fire Insurance Companies
35.080 Conformance
35.081 Fees
35.082 Required reports
35.083 Recovery of monies
35.084 Unlawful operation
Taxpayers’ Rights Code
35.095 Title and scope
35.096 Definitions
35.097 Notices
35.098 Late payment
35.099 Payment
35.100 Certain credits and refunds
35.101 Audit procedure
35.102 Appeal
35.103 Hearing
35.104 Interest and penalties
35.105 Abatement
35.106 Installment contracts
35.107 Statute of limitations
35.108 Voluntary disclosure
35.109 Publication of tax ordinance
35.110 Internal review procedure
35.111 Application
Motor Fuel Tax
35.125 Definitions
35.126 Tax imposed
35.127 Collection of tax
35.128 Registration and maintenance of records
35.129 Enforcement
35.130 Revenue
35.131 First report
35.132 Effective date
35.133 Monthly motor fuel tax return form
Municipal Service Occupation Tax
35.145 Tax
35.146 Collection and enforcement
35.147 Limitation
35.148 Filing
35.149 Effective
Municipal Retailers’ Occupation Tax
35.160 Tax
35.161 Collection and enforcement
35.162 Limitation
35.163 Filing
35.164 Effective
35.999 Penalty
Cross-references:
Alcoholic beverage provisions, see Chapter 111
Business Code, see Chapter 110
General administration provisions, see Chapter 30