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Other Miscellaneous Taxes, Fees, and Surcharges

Tax Types
Tax Rates, Fees, and Surcharges
Illinois Telecommunications Access Corporation (ITAC) Assessment The ITAC Assessment is a competitively neutral rate set by the Illinois Commerce Commission that must be collected on sales of prepaid wireless telecommunications service. The ITAC Assessment rate changes annually on July 1. From July 1, 2016, to June 30, 2017, the ITAC Assessment rate was 0.07 percent (.0007). From July 1, 2017, to June 30, 2019, the ITAC Assessment rate is 0.15 percent (.0015). Beginning July 1, 2019, the ITAC Assessment rate is 0.07 percent (.0007). 
Prepaid Wireless E911 Surcharge
​The Prepaid Wireless E911 Surcharge must be collected on sales of prepaid wireless telecommunications service. The rate of the Prepaid Wireless E911 Surcharge varies depending on whether the transaction occurs at a Chicago or a non-Chicago location.
  • For sales of prepaid wireless telecommunications service at a Chicago location, from October 1, 2023, to December 31, 2023, collect the Prepaid Wireless E911 Surcharge at 9 percent (.09). From January 1, 2021, to September 30, 2023, the Prepaid Wireless E911 Surcharge for Chicago locations was 7 percent (.07). From October 1, 2014, to December 31, 2020, the Prepaid Wireless E911 Surcharge for Chicago locations was 9 percent (.09).  Note: Effective January 1, 2024, absent action taken by the General Assembly to amend the statute, the Prepaid Wireless E911 Surcharge for Chicago locations will be reduced to zero percent (.00).
  • For sales of prepaid wireless telecommunications service in Illinois but at a location outside the city of Chicago, collect the Prepaid Wireless E911 Surcharge at 3 percent (.03). Prior to October 1, 2015, for non-Chicago locations in Illinois, the Prepaid Wireless E911 Surcharge was 1.5 percent (.015).
Live Adult Entertainment Facility Surcharge

The surcharge is calculated using either 1) the number of admissions to the live adult entertainment facility; or 2) the gross receipts subject to sales tax collected by the facility operator. The admissions method requires the operator to pay $3 per admission to the live adult entertainment facility. The receipts method requires the operator to pay a set dollar amount based on the amount of the facility’s gross receipts subject to sales tax.

If your gross receipts are you must pay
less than $500,000
 
$5,000
 
$500,000 or more, but less than $2,000,000
 
$15,000
 
$2,000,000 or more
 
$25,000
 
 

The operator must elect a calculation method at the time of filing. This election is irrevocable for that filing period and cannot be changed by amending the return.

 

Note: The receipts method cannot be used if the facility has not been operating for a full calendar year, or if the operator has not completed all required sales tax filings for the prior calendar year.

Real Estate Transfer Tax $0.50 for each $500 of value or fraction thereof
Rental Housing Support Program Surcharge

For periods prior to July 2023, Illinois County Recorders are required to remit $9 for each recorded real estate-related document to the Illinois Department of Revenue. The last period for remitting $9 for each recorded real estate-related document is June 2023.

Beginning July 1, 2023, Illinois County Recorders are required to remit $18 for each recorded real estate-related document to the Illinois Department of Revenue. The increase begins with your July 2023 report due August 15, 2023. 

Rental Purchase Agreement Occupation and Use Tax
​Rental Purchase Agreement Occupation and Use Tax is imposed on the gross receipts received on or after January 1, 2018, from the renting of tangible personal property under a rental purchase agreement, an arrangement typically known as a "rent-to-own" transaction. The Rental Purchase Agreement Occupation and Use Tax rate is 6.25 percent (.0625).
Tire User Fee $2.50 per tire sold or delivered at retail