Skip to main content

Possible online services disruption due to Internet related outage

A worldwide technology outage is causing disruption to some State of Illinois online systems.  We are aware of this issue and are diligently working on restoration.

Business District Retailers' Occupation Tax

Legal Reference

Electronic Services

Definition

Municipalities that have approved a business district development or redevelopment plan and have elected to impose a tax by ordinance may impose a Business District Retailers’ Occupation and Service Occupation Tax on sales of general merchandise within the business district. The tax may not be imposed on sales of items that will be titled or registered with an agency of state government or on qualifying food, drugs, and medical appliances.

Tax Rate

The tax may be imposed in 0.25% increments and cannot exceed 1%. Use the Tax Rate Database to look up location specific tax rates.

Forms/Filing & Paying Requirements

Affected retailers and service persons report the tax on Form ST-1, Sales and Use Tax and E911 Surcharge Return. If imposed, the preprinted rate on Form ST-1, and if a multi-site filer, on Form ST-2 will include the tax. The due date is the same as provided for in the Retailers’ Occupation Tax Act and the Service Occupation Tax Act. For more information, see Sales & Use Taxes.