TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 515 WATER AND SEWER ASSISTANCE CHARGE

Section 515.100 Definitions

Section 515.110 Nature of Water and Sewer Assistance Charge

Section 515.120 Water and Sewer Assistance Charge Rates

Section 515.130 Water and Sewer Assistance Charge Return

Section 515.140 Incorporation by Reference

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 515 WATER AND SEWER ASSISTANCE CHARGE
SECTION 515.100 DEFINITIONS

 

Section 515.100  Definitions

 

For the purposes of this Part:

 

"non-residential sewer service" means sewer utility service that is not residential sewer service. [305 ILCS 21/25]

 

"non-residential water service" means water utility service which is not residential water service. [305 ILCS 21/25]

 

"residential sewer service" means sewer utility service for household purposes delivered to a dwelling of 2 or fewer units that is billed under a residential rate, or sewer service for household purposes delivered to a dwelling unit or units that is billed under a residential rate and is registered by a separate meter for each dwelling unit. [305 ILCS 21/25]

 

"residential water service" means water utility service for household purposes distributed to a dwelling of 2 or fewer units that is billed under a residential rate, or water service for household purposes distributed to a dwelling unit or units that is billed under a residential rate and is registered by a separate meter for each dwelling unit. [305 ILCS 21/25]

 

"water or sewer provider" means:

 

any public utility providing water or sewer services under the jurisdiction of the Illinois Commerce Commission;

 

any other utility providing water or sewer service owned by a municipality, township, county, or other political subdivision of this State; or

 

any other entity that is not a public utility under the jurisdiction of the Illinois Commerce Commission that regularly provides water or sewer service. [305 ILCS 21/10]

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 515 WATER AND SEWER ASSISTANCE CHARGE
SECTION 515.110 NATURE OF WATER AND SEWER ASSISTANCE CHARGE

 

Section 515.110  Nature of Water and Sewer Assistance Charge

 

a)         Notwithstanding any provisions of the Public Utilities Act, each water or sewer provider shall, effective January 1, 2022, assess each of its customer accounts a monthly Water and Sewer Assistance Charge. [305 ILCS 21/25]

 

b)         The charges imposed by this Part shall apply to customers of a water or sewer provider only if the water or sewer provider voluntarily makes an affirmative decision to impose the charge. [305 ILCS 21/25]

 

c)         If a water or sewer provider makes an affirmative decision to impose the charge, the water or sewer provider shall inform the Department of Revenue in writing of such decision when it begins to impose the charge. [305 ILCS 21/25]

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 515 WATER AND SEWER ASSISTANCE CHARGE
SECTION 515.120 WATER AND SEWER ASSISTANCE CHARGE RATES

 

Section 515.120  Water and Sewer Assistance Charge Rates

 

The Water and Sewer Assistance Charge shall be assessed monthly for each customer account as follows:

 

a)         $0.10 per month on each account for residential water service;

 

b)         $0.10 per month on each account for residential sewer service;

 

c)         $5 per month on each account for non-residential water service;

 

d)         $5 per month on each account for non-residential sewer service. [305 ILCS 21/25]

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 515 WATER AND SEWER ASSISTANCE CHARGE
SECTION 515.130 WATER AND SEWER ASSISTANCE CHARGE RETURN

 

Section 515.130  Water and Sewer Assistance Charge Return

 

a)         The Water and Sewer Assistance Charges collected shall be paid to the Department of Revenue by the entities assessing this charge with a monthly return due on or before the 20th day of the month following the month in which the Water and Sewer Assistance Charges were collected.

 

b)         The return required to be filed under subsection (a) shall be signed and verified and contain all of the following information:

 

1)         name of water or sewer provider;

 

2)         address of water or sewer provider;

 

3)         Illinois Account Identification Number, Federal Employer Identification Number, or Registration Number;

 

4)         total number of residential accounts for water service, sewer service, or both upon which the Water and Sewer Assistance Charge was collected;

 

5)         total number of non-residential accounts for water service, sewer service, or both upon which the Water and Sewer Assistance Charge was collected; and

 

6)         such other information as the Department of Revenue may reasonably require.

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 515 WATER AND SEWER ASSISTANCE CHARGE
SECTION 515.140 INCORPORATION BY REFERENCE

 

Section 515.140  Incorporation by Reference

 

All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act that are not inconsistent with the Water and Sewer Financial Assistance Act apply, as far as practicable, to the surcharge imposed by the Act to the same extent as if those provisions were included in the Act. References in the incorporated Sections of the Retailers' Occupation Tax Act to retailers, to sellers, or to persons engaged in the business of selling tangible personal property mean persons required to remit the charge imposed under the Act [305 ILCS 21/30].