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Water and Sewer Assistance Charge
Legal References
- Statutory
- Water and Sewer Assistance Charge 305 ILCS 21/1 et seq.
Electronic Services
Definition
A utility may choose to collect a Water and Sewer Assistance Charge monthly from each of its customers for residential and non-residential water services and/or residential and non-residential sewer services but must notify the department of its decision in writing.
"Residential water service" is water utility service for household purposes delivered to a dwelling of two or fewer units that is billed under a residential rate; or water service for household purposes delivered to a dwelling unit or units that is billed under a residential rate and is registered by a separate meter for each dwelling unit.
"Non-residential water service" means water utility service that is not residential water service.
"Residential sewer service" is sewer utility service for household purposes delivered to a dwelling of two or fewer units that is billed under a residential rate; or sewer service for household purposes delivered to a dwelling unit or units that is billed under a residential rate and is registered by a separate meter for each dwelling unit.
"Non-residential sewer service" means sewer utility service that is not residential sewer service.
Tax Rate
Rates are imposed depending upon the type of service (i.e., water or sewer) and the type of account (i.e., residential or non-residential). Use the Tax Rate Database to determine the monthly rates for the Water and Sewer Assistance Charge.
Form/Filing & Payment Requirements
- Form RWS-1, Water and Sewer Assistance Charge Return, is due on or before the 20th day of each month following the month for which the return is filed.
- Instructions for Form RWS-1
You can use MyTax Illinois to file your Form RWS-1 electronically. MyTax Illinois also allows for electronic payment of any tax due.
Questions?
- Call us at: 1 217 782-5906
- Mail Form RWS-1 to:
ASSISTANCE CHARGES
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19037
SPRINGFIELD IL 62794-9037