CHAPTER 37: TAXATION
Section
Automobile Renting Occupation Tax
   37.001   Imposition; rate
   37.002   Report filed with State Department of Revenue
   37.003   Tax paid at time of report
Automobile Renting Use Tax
   37.015   Tax imposed; rate
   37.016   Collection and payment
Municipal Hotel Tax
   37.030   Tax required; amount
   37.031   Exemption
   37.032   Definitions
   37.033   Tax return
   37.034   Reimbursement of tax
   37.035   Books and records
   37.036   Interest and penalties
   37.037   Application of proceeds
Municipal Retailers’ Occupation Tax
   37.050   Tax imposed; rate
   37.051   Report filed with State Department of Revenue
Municipal Service Occupation Tax
   37.065   Tax imposed; rate
   37.066   Report filed with State Department of Revenue
Municipal Use Tax
   37.080   Tax imposed; rate
   37.081   Collection and payment
Emergency 911 Telephone System Surcharge
   37.095   Surcharge imposed
   37.096   Rate
   37.097   Definitions
   37.098   Exemptions
   37.099   Implementation
   37.100   Payment
   37.101   Remittance statement
   37.102   Credit
Locally Imposed and Administered Tax Rights and Responsibility Procedures
   37.115   Title
   37.116   Scope
   37.117   Definitions
   37.118   Notices
   37.119   Late payment
   37.120   Payment
   37.121   Certain credits and refunds
   37.122   Audit procedure
   37.123   Appeal
   37.124   Hearing
   37.125   Interest and penalties
   37.126   Abatement
   37.127   Installment contracts
   37.128   Statute of limitations
   37.129   Voluntary disclosure
   37.130   Publication of tax ordinances
   37.131   Review procedures
   37.132   Application
Municipal Utility Tax on Gas
   37.145   Tax imposed; rate
   37.146   Exceptions
   37.147   Additional taxes
   37.148   Definitions
   37.149   Effective date
   37.150   Reports to municipality
   37.151   Mistake or error/credit
   37.152   Recovery limit
   37.153   Violation or fraud
   37.154   Notice to utility companies
Municipal Utility Tax on Electricity
   37.165   Definitions
   37.166   Tax imposed
   37.167   Exceptions
   37.168   Additional taxes
   37.169   Collection
   37.170   Reports to municipality
   37.171   Mistake or error/credit
   37.172   Recovery limit
   37.173   Violation or fraud
   37.174   Notice to utility companies
Municipal Telecommunications Tax
   37.185   Simplified municipal telecommunications tax
Municipal Cannabis Retailers' Occupation Tax
   37.220   Tax imposed
   37.221   Tax collection
   37.222   Records
   37.223   Cannabis license
Municipal Motor Fuel Tax
   37.235   Tax imposed
   37.236   Illinois Department of Revenue to administer
   37.237   Clerk to file ordinance with Illinois Department of Revenue
Amusement Tax
   37.400   Amusement tax based on admissions
   37.401   Definitions
   37.402   Business license required
   37.403   Filing of statement and payment of tax; records; inspection of records
   37.404   Penalties for nonpayment
   37.405   Determination of tax due by Finance Director
   37.406   Exemption for certain amusements and entertainments
 
   37.999   Penalty