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
37.052 Tax paid at time of report
37.053 Exclusion inapplicable
Municipal Service Occupation Tax
37.065 Tax imposed; rate
37.066 Report filed with State Department of Revenue
37.067 Tax paid at time of report
37.068 Exemption inapplicable
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
Tax of the Gross Receipts of Places for Eating
37.200 Definitions
37.201 Tax imposed
37.202 Books and records; inspection; contents
37.203 Transmittal of tax revenue by owner; delinquency
37.204 Transmittal of excess tax collections
37.205 Registration
37.206 Collection
37.207 Suspension of licenses
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
37.999 Penalty