Chapter 25 - Miscellaneous
Division 1 - General
- SEC. 25.1-1 Datum Plane
- SEC. 25.1-2 Corporate Seal
- SEC. 25.1-3 Fiscal Year
- SEC. 25.1-4 Payment of Interest and Fees on Outstanding Obligations and Fines; Refunds
- SEC. 25.1-5
- SEC. 25.1-6 Disposition of Property
- SEC. 25.1-7 Definitions and Interpretation
Division 2 - Emergency Services and Disaster Operations
- SEC. 25.2-1 Establishment and Purpose
- SEC. 25.2-2 Definitions
- SEC. 25.2-3 Director/Coordinator
- SEC. 25.2-4 Functions
- SEC. 25.2-5 Services as Mobile Support Team
- SEC. 25.2-6 Agreements with Other Political Subdivisions
- SEC. 25.2-7 Communications
- SEC. 25.2-8 Emergency Action
- SEC. 25.2-9 Compensation
- SEC. 25.2-10 Reimbursement by State
- SEC. 25.2-11 Purchases and Expenditures
- SEC. 25.2-12 Local Disaster Emergency and Civil Emergency
- SEC. 25.2-13 Oath
- SEC. 25.2-14 Office
- SEC. 25.2-15 Appropriation-Levy of Taxes
- SEC. 25.2-16 Financial Responsibility for Alleviating Emergency Situations
Division 3 - Land Annexation
- SEC. 25.3-1 Prohibition
- SEC. 25.3-2 Requirement
- SEC. 25.3-3 Invalidating Annexation
- SEC. 25.3-4 Disconnection
- SEC. 25.3-5 Compliance with other Provisions
- SEC. 25.3-6 Copies of Plat
- SEC. 25.3-7 Annexation Application Fees
Division 4 - State Officials and Employee Ethics Act
- SEC. 25.4-1
- SEC. 25.4-2
- SEC. 25.4-3
- SEC. 25.4-4
- SEC. 25.4-5
- SEC. 25.4-6
- SEC. 25.4-7
- SEC. 25.4-8
- SEC. 25.4-9
- SEC. 25.4-10
Division 5 - Adoption of Procedures for Remote Participation
Division 6 - Gross Receipts Utility Tax
- SEC. 25.6-1
- SEC. 25.6-2
- SEC. 25.6-3
- SEC. 25.6-4
- SEC. 25.6-5
- SEC. 25.6-6
- SEC. 25.6-7
- SEC. 25.6-8
- SEC. 25.6-9
- SEC. 25.6-10
- SEC. 25.6-11
- SEC. 25.6-12 Enterprise Zone Refund
- SEC. 25.6-13
Division 7 - Tax Upon the Use and Privilege of Renting a Hotel or Motel Room
- SEC. 25.7-1 Definitions
- SEC. 25.7-2 Tax
- SEC. 25.7-3 Books and Records
- SEC. 25.7-4 Transmittal of Tax Revenue
- SEC. 25.7-5 Collection
- SEC. 25.7-6 Proceeds of Tax and Fines
- SEC. 25.7-7 Penalties
- SEC. 25.7-8 Separability
Division 8 - Home Rule Gas Use Tax
- SEC. 25.8-1 Title
- SEC. 25.8-2 Definitions
- SEC. 25.8-3 Tax Imposed
- SEC. 25.8-4 Complementary Relation to Normal Occupation Tax
- SEC. 25.8-5 Collection of Tax
- SEC. 25.8-6 Books and Records
- SEC. 25.8-7 Rules and Regulations
- SEC. 25.8-8 Penalty Provisions
Division 9 - Home Rule Municipal Retailer And Service Occupation Tax
Division 10 - Town of Normal Use Tax
- SEC. 25.10-1 Nature of Tax
- SEC. 25.10-2 Definitions
- SEC. 25.10-3 Imposition of Tax - Collection by Sellers
- SEC. 25.10-4 Exemptions
- SEC. 25.10-5 Certificate of Registration
- SEC. 25.10-6 Tax Returns; Payments; Collection Fees; Deposit of Collection
- SEC. 25.10-7 Resale Number
- SEC. 25.10-8 Payment by Purchaser-Lessor
- SEC. 25.10-9 Filing; Penalties; Suit for Collections
- SEC. 25.10-10 Records; Audits
- SEC. 25.10-11 Process; Service
- SEC. 25.10-12 Rules and Regulations
- SEC. 25.10-13 Error; Claim for Credit; Hearing
- SEC. 25.10-14 Deficiency Demand; Notice; Hearing
- SEC. 25.10-15 Investigation; Hearing; Evidence
- SEC. 25.10-16 Testimony; Perjury
- SEC. 25.10-17 Subpoenas; Contempt
- SEC. 25.10-18 Privacy
- SEC. 25.10-19 Services of Notices
- SEC. 25.10-20 Corporations; Officers
- SEC. 25.10-21 Violations; Penalties
- SEC. 25.10-22 Legislative Intent - Severability
Division 11
- SEC. 25.11-1 Entitlement
- SEC. 25.11-2 Definitions
- SEC. 25.11-3 Imposition of Tax
- SEC. 25.11-4 Liability for Payment
- SEC. 25.11-5 Collection of Tax
- SEC. 25.11-6 Rules and Regulations
- SEC. 25.11-7 Filing of Return
- SEC. 25.11-8 Failure to Pay, Collect, or Remit Tax
- SEC. 25.11-9 Records
- SEC. 25.11-10 Exemptions
- SEC. 25.11-11 Suspension or Revocation of Licenses for Failure to Comply; Hearing
- SEC. 25.11-12 Disposition of Proceeds of Tax
- SEC. 25.11-13 Penalty
Division 12 - Tax Upon the Privilege of Using or Consuming Electricity
- SEC. 25.12-1 Tax Imposed
- SEC. 25.12-2 Exceptions
- SEC. 25.12-3 Additional Taxes
- SEC. 25.12-4 Collection
- SEC. 25.12-5 Reports to Municipality
- SEC. 25.12-6 Credit for Over-Payment
- SEC. 25.12-7 Penalty
- SEC. 25.12-8 Books and Records
- SEC. 25.12-9 Definitions
Division 13 - Local Government Taxpayers’ Bill of Rights
- SEC. 25.13-1 Title
- SEC. 25.13-2 Scope
- SEC. 25.13-3 Definitions
- SEC. 25.13-4 Notices
- SEC. 25.13-5 Late Payment
- SEC. 25.13-6 Payment
- SEC. 25.13-7 Certain Credits and Refunds
- SEC. 25.13-8 Audit Procedure
- SEC. 25.13-9 Appeal
- SEC. 25.13-10 Hearing
- SEC. 25.13-11 Interest and Penalties
- SEC. 25.13-12 Abatement
- SEC. 25.13-13 Installment Contracts
- SEC. 25.13-14 Statute of Limitations
- SEC. 25.13-15 Voluntary Disclosure
- SEC. 25.13-16 Publication of Tax Ordinances
- SEC. 25.13-17
- SEC. 25.13-18 Application
- SEC. 25.13-19 Severability
- SEC. 25.13-20 Effective Date
- SEC. 25.13-21 Codification
Division 14 - Telecommunications Tax
- SEC. 25.14-1 Title
- SEC. 25.14-2 Definitions
- SEC. 25.14-3 Tax Imposed
- SEC. 25.14-4 Collection of Tax by Retailers
- SEC. 25.14-5 Filing Returns and Remittances by Retailers
- SEC. 25.14-6 Registration
- SEC. 25.14-7 Obligation of Taxpayers to File Returns and Pay Tax
- SEC. 25.14-8 Resale Numbers
- SEC. 25.14-9 Maintaining Books and Records
- SEC. 25.14-10 Rules and Regulations
- SEC. 25.14-11 Severability
- SEC. 25.14-12 Status of Illinois Municipal Code Section 8-11-17
- SEC. 25.14-13 Penalty
- SEC. 25.14-14 Late Payment Fee
- SEC. 25.14-15 Overpayment of Tax
Division 15 - Food and Beverage Tax
- SEC. 25.15-1 Definitions
- SEC. 25.15-2 Imposition of Tax
- SEC. 25.15-3 Libility for Payment
- SEC. 25.15-4 Collection of Tax
- SEC. 25.15-5 Rules and Regulations
- SEC. 25.15-6 Filing of Application
- SEC. 25.15-7 Filing or Return
- SEC. 25.15-8 Failure to File Return and Pay Tax
- SEC. 25.15-9 Financial Records
- SEC. 25.15-10 Failure to Remit; Licensing
- SEC. 25.15-11 Violations; Penalties