Section 694.130  Ordinance Filing Deadlines; When Tax Rate Change Applies

a)         If an ordinance or resolution imposing the tax, discontinuing the tax, or effecting a change in the rate of tax under Section 8-11-1.1 of the Act is adopted, a certified copy of that ordinance or resolution shall be filed with the Department of Revenue, either:

1)         on or before the first day of April, whereupon the Department shall proceed to administer and enforce the ordinance as of the first day of July next following the adoption and filing; or

2)         on or before the first day of October, whereupon the Department shall proceed to administer and enforce the ordinance as of the first day of January next following the adoption and filing. [65 ILCS 5/8-11-1.1(c)]

b)         Until August 5, 2024, the effective date of P.A. 103-0781, in the case of the imposition of or increase in the tax rate, the corporate authorities must also file a certification that the ordinance or resolution received referendum approval.

c)         For purposes of determining which tax rate applies, the date of the sale of service is deemed to be the date of the delivery, to the user, of the tangible personal property that the serviceman retransfers as an incident to service.

(Source:  Amended at 49 Ill. Reg. 3312, effective February 26, 2025)