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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 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.

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.

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.

  • (Updated July 3, 2017) For sales of prepaid wireless telecommunications service at a Chicago location, collect the Prepaid Wireless E911 Surcharge at 9 percent (.09). Prior to October 1, 2014, the Prepaid Wireless E911 Surcharge for Chicago locations was 7 percent (.07).
  • 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).
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