Agencies
Services
Machine Readable File Guide for Illinois Retailers' Occupation Tax - County/Municipality Rate (Origin-based Sales Tax Rate)
The Illinois Ordinance File Format will be as follows:
| No. | Field Name | Picture Type & Size | Description |
|---|---|---|---|
| 1 | Location ID | PIC X(10) | Value "xxx-xxxx-x" |
| 2 | Location name | PIC X(25) | |
| 3 | County Name | PIC X(25) | |
| 4 | General Merchandise/Food & Drug Address Over-ride Flag | PIC X | Value ‘Y’ or ‘N’ |
| 5 | Rate Effective date | PIC X(08) | Value "CCYYMMDD" |
| 6 | Receipts General Merchandise High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 7 | Receipts Food and Drug High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 8 | Receipts General Merchandise Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 9 | Receipts Food and Drug Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 10 | Receipts Over-ride Flag | PIC X | Value ‘Y’ or ‘N’ |
| 11 | Purchases General Merchandise High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 12 | Purchases Food and Drug High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 13 | Purchases General Merchandise Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 14 | Purchases Food and Drug Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 15 | Purchases Over-ride Flag | PIC X | Value ‘Y’ or ‘N’ |
| 16 | Auto Sales High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 17 | Auto Sales Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 18 | Auto Sales Med Fee Percentage | PIC v99999 | A 6.25% rate would be .06250 |
| 19 | Auto Sales Max Med Fee | PIC 999v99 | A $20.00 fee would be 02000 |
| 20 | Auto Sales Over-ride flag | PIC X | Value ‘Y’ or ‘N’ |
| 21 | Prior Rate Effective date | PIC X(08) | Value "CCYYMMDD" |
| 22 | Prior Rate End date | PIC X(08) | Value "CCYYMMDD" |
| 23 | Prior Receipts General Merchandise High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 24 | Prior Receipts Food and Drug High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 25 | Prior Receipts General Merchandise Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 26 | Prior Receipts Food and Drug Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 27 | Prior Receipts Over-ride flag | PIC X | Value ‘Y’ or ‘N’ |
| 28 | Prior Purchases General Merchandise High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 29 | Prior Purchases Food and Drug High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 30 | Prior Purchases General Merchandise Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 31 | Prior Purchases Food and Drug Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 32 | Prior Purchases Over-ride flag | PIC X | Value "Y" or "N" |
| 33 | Prior Auto Sales High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 34 | Prior Auto Sales Low-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 35 | Prior Auto Sales Med Fee Percentage | PIC v99999 | A 6.25% rate would be .06250 |
| 36 | Prior Auto Sales Max Med Fee | PIC 999v99 | A $20.00 fee would be 02000 |
| 37 | Prior Auto Sales Over-ride flag | PIC X | Value "Y" or "N" |
- The over-ride flags will be set whenever a rate does not apply to the entire location. A ‘Y” in the General Merchandise/Food & Drug Address Over-ride Flag denotes that a Business District tax may be present and the Address Rate file needs to be examined to determine the tax rates. As an example of the other over-ride flags, the Metro East District rates are not applicable to every business in location 060-5000-2 (Madison) or 082-5000-9 (St. Clair). In this case, the high rate and low rate will be different and the over-ride flag will be set to “Y”. The high rate would only apply if the taxpayer were liable for Metro East District rates. Whenever looking at Auto Rates for the Cook, Dupage, Kane, McHenry, Lake, and Will County locations, the high rate only applies if the auto is licensed in the City of Chicago.
- When the General Merchandise/Food and Drug Address Over-ride Flag is set to a ‘Y’, the General Merchandise and Food & Drug tax rates are set to zero. The new Address Rate File needs to be used to determine the General Merchandise and Food & Drug tax rates.
- Rate formats of v99999 would contain 06250 to represent a 6.250% tax (V06250). Rate formats of 999v99 would contain 02000 to represent a $20.00 fee (020V00).
- The file will be generated semi-annually every January and July and available on IDOR’s web site for downloading.
- The file will contain the current rate as well as the previous rate for each specific location.
Revision date - 12/07/2005