CHAPTER 36: TAXATION

Section

Municipal Use Tax

   36.01   Imposition of tax

   36.02   Collection of tax

Municipal Retailers Occupation Tax

   36.15   Imposition of tax

   36.16   Report to be filed

   36.17   Payment of tax

Municipal Cannabis Retailers’ Occupation Tax

   36.20   Tax imposed; rate

   36.21   Collection of tax by retailers

Foreign Fire Insurance Companies Tax

   36.30   Imposition of tax

   36.31   Duties of agents

   36.32   Doing business if in default prohibited

   36.33   Penalty for failure to make report

   36.34   Proceeds benefit Fire Department

Vehicles For-Hire Tax

   36.45   Definition

   36.46   Imposition of tax

Municipal Utility Tax

   36.50   Tax imposed

   36.51   Exceptions

   36.52   Additional taxes

   36.53   Collection

   36.54   Reports to municipality

   36.55   Imposition of tax on natural gas

   36.56   Collection of natural gas tax

   36.57   Electric and gas utilities notified

   36.58   Credit for over-payment

Simplified Municipal Telecommunications Tax

   36.70   Tax imposed

Non-Home Rule Retailers’ Occupation Tax
and Service Occupation Tax (Sales Taxes)

   36.80   Imposition of taxes

   36.81   Applicable date

   36.82   Filing with Illinois Department of Revenue

   36.99   Penalty