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Excise & Utilities Taxes
The Cigarette Tax Act imposes a tax on the occupation of selling cigarettes at retail. The Cigarette Use Tax Act imposes a tax on the privilege of using cigarettes in Illinois. Tobacco products other than cigarettes are taxed under the Tobacco Products Tax.
Cigarette Machine Operators' Occupation Tax is due from cigarette machine operators. A cigarette machine operator must be licensed in Illinois.
The tax is imposed on the privilege of operating amusement devices that require insertion of coins, tokens, chips or similar objects. The tax also is imposed on the privilege of operating redemption machines.
The tax is imposed on the use of dry-cleaning solvent by persons who operate dry-cleaning facilities in Illinois
. License fees are imposed on those who operate dry-cleaning facilities.
Electricity Distribution Tax is imposed on persons who distribute, supply, furnish, or sell electricity for use or consumption. Invested
Capital Taxes are imposed on
persons engaged in the business of distributing, supplying, furnishing or selling electricity, natural gas, and water.
The tax is imposed on persons distributing, supplying, furnishing, or selling electricity in Illinois for use and consumption (not for resale).
Each public utility must collect an Energy Assistance Charge and Renewable Energy Charge monthly from each of its customers for electric or natural gas services delivered by the utility, or supplier.
The Gas Tax is imposed on persons in the business of distributing, supplying, furnishing, or selling natural gas for use or consumption (not for resale). Propane gas is taxed under this act providing it is delivered by pipeline to the consumer.
The Gas Use Tax Act is imposed on persons who purchase natural gas from outside of Illinois for their own use (not for resale). Purchasers may pay the Gas Use Tax to their distributor or may elect to become a self-assessor
.
The tax is imposed on the occupation of renting, leasing, or letting rooms to persons for living quarters for periods of less than 30 consecutive days.
The Illinois Sports Facilities Authority imposes a tax on gross receipts from hotel operators within the City of Chicago.
The tax is imposed on businesses that are manufacturers or importing distributors of liquor.
A tax on gross receipts from hotel operators within Chicago's Metropolitan Pier and Exposition Authority (MPEA) boundaries.
A tax on gross receipts from hotel operators within the city of Chicago's boundaries.
Parking Excise Tax
A tax on the privilege of using a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, or other self-propelled vehicles in Illinois.
Effective January 29, 1999, qualified solid waste energy facilities that sell electricity to utility companies must make monthly payments equal to six-tenths of a mill for each kilowatt hour of electricity sold. Note: As of 1/31/2013, this tax has expired.
Municipalities may impose the Simplified Municipal Telecommunications Tax on the privilege of originating or receiving telecommunications.
Telecommunications infrastructure maintenance fees are imposed on persons in the business of transmitting, supplying, or furnishing telecommunications and all associated services in Illinois for compensation.
The tax is imposed on intrastate messages as well as interstate messages.
Tobacco Products Tax
The tax is imposed on persons engaged in the business as a distributor of tobacco products. Electronic cigarettes and packages of little cigars are regulated and taxable as well.