Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

220 ILCS 5/9-222.1

(220 ILCS 5/9-222.1) (from Ch. 111 2/3, par. 9-222.1)

Sec. 9-222.1.

A business enterprise which is located within an area
designated by a county or municipality as an enterprise zone pursuant to
the Illinois Enterprise Zone Act or located in a federally designated
Foreign Trade Zone or Sub-Zone shall be exempt from the additional charges
added to the business enterprise's utility bills as a pass-on of municipal
and State utility taxes under Sections 9-221 and 9-222 of this Act, to
the extent such charges are exempted by ordinance adopted in accordance
with paragraph (e) of Section 8-11-2 of the Illinois Municipal Code in the
case of municipal utility taxes, and to the extent such
charges are exempted by the percentage specified by the Department of
Commerce and Economic Opportunity in the case of State utility taxes, provided
such business enterprise meets the following criteria:

(1) it (i) makes investments which cause the creation

of a minimum of 200 full-time equivalent jobs in Illinois; (ii) makes investments of at least $175,000,000 which cause the creation of a minimum of 150 full-time equivalent jobs in Illinois; (iii) makes investments that cause the retention of a minimum of 300 full-time equivalent jobs in the manufacturing sector, as defined by the North American Industry Classification System, in an area in Illinois in which the unemployment rate is above 9% and makes an application to the Department within 3 months after the effective date of this amendatory Act of the 96th General Assembly and certifies relocation of the 300 full-time equivalent jobs within 48 months after the application; (iv) makes investments which cause the retention of a minimum of 1,000 full-time jobs in Illinois; or (v) makes an application to the Department within 2 months after the effective date of this amendatory Act of the 96th General Assembly and makes investments that cause the retention of a minimum of 500 full-time equivalent jobs in 2009 and 2010, 675 full-time jobs in Illinois in 2011, 850 full-time jobs in 2012, and 750 full-time jobs per year in 2013 through 2017, in the manufacturing sector as defined by the North American Industry Classification System; and

(2) it is either (i) located in an Enterprise Zone

established pursuant to the Illinois Enterprise Zone Act or (ii) located in a federally designated Foreign Trade Zone or Sub-Zone and is designated a High Impact Business by the Department of Commerce and Economic Opportunity; and

(3) it is certified by the Department of Commerce and

Economic Opportunity as complying with the requirements specified in clauses (1) and (2) of this Section.

The Department of Commerce and Economic Opportunity shall determine the
period during which such exemption from the charges imposed under Section
9-222 is in effect which shall
not exceed 30 years or the certified term of the enterprise zone,
whichever period is shorter, except that the exemption period for a business enterprise qualifying under item (iii) of clause (1) of this Section shall not exceed 30 years.

The Department of Commerce and Economic Opportunity shall have the power to
promulgate rules and regulations to carry out the provisions of this
Section including procedures for complying with the requirements specified
in clauses (1) and (2) of this Section and procedures
for applying for the exemptions authorized under this Section; to
define the amounts and types of eligible investments which
business enterprises must make in order to receive State utility tax
exemptions pursuant to Sections 9-222 and 9-222.1 of this Act; to approve
such utility tax exemptions for business enterprises whose investments are
not yet placed in service; and to require that business enterprises granted
tax exemptions repay the exempted tax should the business enterprise fail
to comply with the terms and conditions of the certification. However, no
business enterprise shall be required, as a condition for certification
under clause (3) of this Section, to attest that its
decision to invest under clause (1) of this Section and
to locate under clause (2) of this Section is predicated
upon the availability of the exemptions authorized by this Section.

A business enterprise shall be exempt, in whole
or in part, from the pass-on charges of municipal utility taxes imposed
under Section 9-221, only if it meets the criteria
specified in clauses (1) through (3) of this Section and
the municipality has adopted an ordinance authorizing the
exemption under paragraph (e) of Section 8-11-2 of the Illinois Municipal
Code. Upon certification of the business enterprises by the
Department of Commerce and Economic Opportunity, the Department of Commerce
and Economic Opportunity shall notify the Department of Revenue of such
certification.  The Department of Revenue shall notify the public utilities
of the exemption status of business enterprises from the pass-on charges of
State and municipal utility taxes.  Such exemption status shall be
effective within 3 months after certification of the business enterprise.

(Source: P.A. 97-818, eff. 7-16-12; 98-321, eff. 8-12-13.)