For more detailed information including Illinois law references, please see the Department of Revenue web site.
This page covers only the taxes that we collect for units of local government. Some local governments impose taxes or fees that we do not collect. Therefore, we suggest that you contact your local government (municipal, county, mass transit, etc.) to determine if you are responsible for any other locally imposed taxes or fees related to your type of business.
Revenue-Sharing With Local Governments
Some of the taxes that we collect are “shared” with units of local government (i.e., charitable games and pull tabs taxes and license fees, income and replacement taxes, motor fuel taxes, and sales and use taxes). Taxes shared with local governments are described in PTAX-1003, Payments to Local Governments. Most taxes we collect for units of local government are reported on the returns that are filed for that particular type of tax (i.e., locally imposed hotel operators’ taxes are reported on Form RHM-1, locally imposed automobile renting taxes are reported on Form ART-1, and locally imposed sales and use taxes are reported on Form ST-1 or ST-556). Generally, we add the locally imposed tax to the state tax rate and preprint the combined rate on your return.
Separate Return and Payment Requirements
Here is a list of some of the local taxes that require separate returns and payments:
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