Section
General Provisions
35.001 Municipal retailer’s occupation (M.R.O.) tax
35.002 Municipal service occupation (M.S.O.) tax
35.003 Use tax
35.004 Library tax
35.005 Illinois Municipal Retirement Fund Tax
35.006 Foreign fire insurance company tax
35.007 Home Rule Municipal Retailers’ Occupation Tax and Home Rule Municipal Service Occupation Tax
Automobile Taxation
35.020 Automobile renting occupation tax
35.021 Automobile renting use tax
35.022 Replacement vehicle tax
Hotel Accommodations Tax
35.035 Definitions
35.036 Imposition; rate
35.037 Report; remittance
35.038 Books and records
35.039 Collection
35.040 Proceeds of tax and fines
Locally Imposed and Administrated Tax Rights and Responsibilities
35.055 Title
35.056 Scope
35.057 Definitions
35.058 Notices
35.059 Late payment
35.060 Payment
35.061 Certain credits and refunds
35.062 Audit procedure
35.063 Appeal
35.064 Hearing
35.065 Interest and penalties
35.066 Abatement
35.067 Installment contracts
35.068 Statute of limitations
35.069 Voluntary disclosure
35.070 Publication of tax ordinances
35.071 Liens
35.072 Application
Tax on Sale of Food and Beverages Prepared for Immediate Consumption
35.085 Definitions
35.086 Imposition of tax
35.087 Sales tax returns to city
35.088 Sales tax returns to state
35.089 Books and records
35.090 Suspension of licenses
Municipal Utility Tax
35.100 Tax imposed
35.101 Exceptions
35.102 Additional taxes
35.103 Definitions
35.104 Reports to municipality
35.105 Credit for overpayment
35.106 Collection
Natural Gas Use Tax
35.120 Short title
35.121 Definitions
35.122 Tax imposed
35.123 Collection of tax
35.124 Books and records
35.999 Penalty
Cross-reference:
Playground and Recreation System or Park Tax, see § 95.02
Simplified Telecommunications Tax, see § 115.20