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Local Governments

Pursuant to subsection (e-10) of Section 8-11-2.5 of the Illinois Municipal Code (65 ILCS 5/8-11-2.5(e-10)) enacted by Public Act 102-1144 and further amended by P.A. 103-0009, the Illinois Department of Revenue has developed and published on its website [tax.illinois.gov] a written process to be used by each public utility and each municipality that imposes a tax under Section 8-11-2 of the Code regarding the master list of utility customer addresses in each municipality that public utilities must file with IDOR.

For more information, see IDR-995, Master List under Section 8-11-2.5
 of the Illinois Municipal Code.