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 the same transactions as the Prepaid Wireless E911 Surcharge (i.e., 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 is 0.07 percent (.0007). On July 1, 2017, the ITAC Assessment rate changes to 0.15 percent (.0015).|
|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.
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.
|Prepaid Wireless E911 Surcharge||
The Prepaid Wireless E911 Surcharge must be collected on the same transactions as the ITAC Assessment (i.e., 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.
|Real Estate Transfer Tax||$0.50 for each $500 of value or fraction thereof|
|Tire User Fee||$2.50 per tire sold or delivered at retail|