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Public Act 97-905 creates new reporting requirements for all businesses in enterprise zones, river edge redevelopment zones and high impact businesses that receive incentives; utility providers to those businesses and zone administrators. For general information about these requirements, see Informational Bulletin FY 2013-12. For more specific details about the information required in each report, click the report type below.
After familiarizing yourself with the reporting requirements, click here to file your report on-line.
Who must file the Enterprise Zone Business report?
You must file this report if you are a business that receives incentives because of your location in an Enterprise Zone. Incentives may be related to income tax, utility taxes, sales tax, or property tax.
Which year’s income tax return do I use if I’m a fiscal year filer?
You should use the most recently completed tax year for which the business has filed a return.
What if I have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs
are not disaggregated, or another reasonable methodology, for reporting tax-exempt
purchases made by contractors on your behalf. Document the methodology used to
calculate the estimate.
What information will I need to know to file my Enterprise Zone Business Report? (click on the links below to obtain more information about each required piece of information)
Income tax incentives
Utility tax incentives
Sales tax incentives
Property tax incentives
Jobs created and investment
Who must file the River Edge Redevelopment Zone Business report?
You must file this report if you are a business that receives incentives because of your location in a River Edge Redevelopment Zone. Incentives may be related to income tax, sales tax, or property tax.
Which year’s income tax return do I use if I’m a fiscal year filer?
You should use the most recently completed tax year for which the business has filed a return.
What if I have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs
are not disaggregated, or another reasonable methodology, for reporting tax-exempt
purchases made by contractors on your behalf. Document the methodology used to
calculate the estimate and retain the documentation in your records.
What information will I need to know to file my River Edge Redevelopment Zone Business Report? (click on the links below to obtain more information about each required piece of information)
Income tax incentives
Sales tax incentives
Property tax incentives
Jobs created and investment
Who must file the High Impact Business report?
You must file this report if you are a business that receives incentives because your business is a High Impact business. Incentives may be income tax, utility taxes, sales tax, or property tax.
Utility tax incentives only apply to
Which year’s income tax return do I use if I’m a fiscal year filer?
You should use the most recently completed tax year for which the business has filed a return.
What if I have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs
are not disaggregated, or another reasonable methodology, for reporting tax-exempt
purchases made by contractors on your behalf. Document the methodology used to
calculate the estimate.
What information will I need to know to file my High Impact Business Report? (click on the links below to obtain more information about each required piece of information)
Income tax incentives
Utility tax incentives
Sales tax incentives
Jobs created and investment
Who must file the Utility report?
You must file this report if you are a business that is required to file a return with the department under the Gas Revenue Tax Act, Gas Use Tax Act, Electricity Excise Tax Act, or the Telecommunications Excise Tax Act and your utility customers received incentives.
Incentives are received by utility customers because they are
What information will I need to know to file my Utility Report? (click on the links below to obtain more information about each required piece of information)
Utility tax incentives
Who must file the Administrator report?
You must file this report if you are an administrator of an Enterprise Zone or River Edge Redevelopment Zone and you have businesses in your zone that are conducting projects that make them eligible to receive incentives. Incentives may be related to income tax, utility taxes, sales tax, or property tax.
What if the businesses in my zone have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs are not disaggregated, or another reasonable methodology, for reporting tax-exempt
purchases made by contractors on your behalf. Document the methodology used to
calculate the estimate.
What information will I need to know to file my Administrator Report? (click on the links below to obtain more information about each required piece of information)
Jobs created and investment
For C-Corporations: Report the amount of Enterprise Zone investment credit used against the business' tax liability as reported on the most recently filed tax return attributable to investment at this site. This may include amounts earned in prior years and used in the most recent return. Leave this blank if no credits were used.
For S-Corporations and Partnerships: Report the amount of Enterprise Zone investment credit earned by the business as reported on the business’ most recently filed tax return attributable to investment at this site.
The cost of telecommunications services provided at the certified business location during the calendar year that was exempt from Telecommunication Excise Tax. This includes fixed line and cell phone services, voice over internet protocol, and faxes, but excludes internet access services, cable, and wireless data plans. For mobile units, include the costs for the units that were billed to the certified business location that were exempt.
The cost of natural gas used, consumed or delivered to the certified business location that was exempt from Gas Revenue Tax. Include all gas delivered by an in-state supplier, including gas purchased from an out-of-state supplier and delivered to the certified business location.
The therms of natural gas used, consumed or delivered to the certified business location that was exempt from Gas Revenue Tax. Include all gas delivered by an in-state supplier, including the therms of natural gas purchased from an out-of-state supplier and delivered to the certified business.
The cost of natural gas used at the certified business location obtained from an out-of-state gas supplier that was exempt from Gas Use Tax. Use only for gas purchased for which you self-assess tax.
The therms of natural gas used at the certified business location obtained from an out-of-state gas supplier that was exempt from Gas Use Tax. Use only for gas purchased for which you self-assess tax.
The cost of electricity used or consumed at the certified business location that was exempt from Electricity Excise Tax.
The kilowatt hours of electricity used or consumed at the certified business location that were exempt from Electricity Excise Tax.
Tangible personal property used by a certified business in a manufacturing or assembling process, including tools, fuel, and supplies used or consumed in such qualifying activities. Do not include items that are normally exempt under the standard manufacturing machinery and equipment exemption without the Enterprise Zone or High Impact Business exemption.
Tangible personal property to be used or consumed by a certified business in the process of graphic arts production, including repair and replacement. Do not include items that are normally exempt under the standard graphic arts machinery and equipment exemption without the Enterprise Zone or High Impact Business exemption.
Tangible personal property used or consumed by a certified business in the operation of pollution control facilities.
Machinery or equipment used by a certified business in the operation of a high impact service facility. A high impact service facility means a facility used primarily for the sorting, handling, and redistribution of mail, freight, cargo received from agents or employees of the handler or shipper for processing at a common location and redistribution to other employees or agents for delivery to an ultimate destination.
Jet fuel and petroleum products sold to and used by a certified business in the operation of a high impact service facility in the conduct of its business of sorting, handling and redistribution of mail, freight, cargo or other parcels. A high impact service facility means a facility used primarily for the sorting, handling, and redistribution of mail, freight, cargo received from agents or employees of the handler or shipper for processing at a common location and redistribution to other employees or agents for delivery to an ultimate destination.
Machinery and equipment used or consumed by a certified business in the operation of an aircraft maintenance facility. Aircraft maintenance facility means a facility operated by an interstate carrier for hire that is used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment owned or leased by that carrier and used by that carrier.
Tangible personal property used or consumed by a certified business in the operation of an aircraft maintenance facility. Aircraft maintenance facility means a facility operated by an interstate carrier for hire that is used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment owned or leased by that carrier and used by that carrier.
The material cost of all purchases of tangible personal property which are incorporated into real estate at the business in the zone. The cost is the separately stated cost of materials, 50% of a lump sum billing, or other such amount reasonably calculated to estimate actual cost.
The classification of the property for which taxes were abated.
The first calendar year the property tax abatement was received and applied to the tax bill.
The number of years abatement is in effect.
The equalized assessed value (EAV) eligible for abatement. Contact your county clerk for information about the amount EAV abated by the county.
The property tax rate used to calculate abated taxes. This is the property tax rate for the jurisdiction that grants the abatement and can be found on your most recently issued property tax bill. You may also contact your county clerk for information about the amount EAV abated.
Full-time equivalent jobs are calculated by dividing the total number of hours worked by persons at the project site, whether salaried or hourly; and whether identified as employees, contractors, or otherwise, by 1,820 hours.
Full-time equivalent jobs are calculated by dividing the total number of hours worked by persons at the project site, whether salaried or hourly; and whether identified as employees, contractors, or otherwise, by 1,820 hours.
Retained jobs means any full-time equivalent job preserved at a specific facility or site, that was threatened to be lost by a specific and demonstrable threat, that is specified in the application for development assistance. Full-time equivalent jobs are calculated by dividing the total number of hours worked by persons at the project site, whether salaried or hourly; and whether identified as employees, contractors, or otherwise, by 1,750 hours.
Gross capital investment in fixed assets put into service at the project site during the calendar year.
For C-Corporations: Report the amount of High Impact Business investment credit used against the business' tax liability as reported on the most recently filed tax return attributable to investment at this site. This may include amounts earned in prior years and used in the most recent return. Leave this blank if no credits were used.
For S-Corporations and Partnerships: Report the amount of High Impact Business investment credit earned by the business as reported on the business' most recently filed tax return attributable to investment at this site.
For C-Corporations: Report the amount of River Edge Redevelopment Zone investment credit used against the business' tax liability as reported on the most recently filed tax return attributable to investment at this site. This may include amounts earned in prior years and used in the most recent return. Leave this blank if no credits were used.
For S-Corporations and Partnerships: Report the amount of River Edge Redevelopment Zone investment credit earned by the business as reported on the business' most recently filed tax return attributable to investment at this site.
For C-Corporations: Report the amount of River Edge remediation investment credit used against the business' tax liability as reported on the most recently filed tax return attributable to investment at this site. This may include amounts earned in prior years and used in the most recent return. Leave this blank if no credits were used.
For S-Corporations and Partnerships: Report the amount of River Edge remediation investment credit earned by the business as reported on the business' most recently filed tax return attributable to investment at this site.
For C-Corporations: Report the amount of River Edge Redevelopment Zone historic preservation credit used against the business' tax liability as reported on the most recently filed tax return attributable to investment at this site. This may include amounts earned in prior years and used in the most recent return. Leave this blank if no credits were used.
For S-Corporations and Partnerships: Report the amount of River Edge Redevelopment Zone historic preservation credit earned by the business as reported on the business' most recently filed tax return attributable to investment at this site.
For C-Corporations: Report the amount of River Edge Redevelopment Zone jobs credit used against the business' tax liability as reported on the most recently filed tax return attributable to investment at this site. This may include amounts earned in prior years and used in the most recent return. Leave this blank if no credits were used.
For S-Corporations and Partnerships: Report the amount of River Edge Redevelopment Zone jobs credit earned by the business as reported on the business' most recently filed tax return attributable to investment at this site.
Report the amount of River Edge Redevelopment Zone dividend deduction earned as reported on the most recently filed tax return.
Report the amount of River Edge Redevelopment Zone interest deduction earned as reported on the most recently filed tax return.
Report the amount of River Edge Redevelopment Zone contribution deduction earned as reported on the most recently filed tax return.
Taxable gross charges for telecommunications services are exempt when billed to DCEO certified businesses that are
When totaled, these are the Enterprise Zone or High Impact Business Exemption amounts deducted on your Form RT-2, Telecommunications Tax Return, Line 12d.
The gross receipts for natural gas sold to businesses that are exempt
Include only receipts where the tax on the purchase is less than the tax on the per therm basis. When totaled, these are the Enterprise Zone or High Impact Business Exemption amounts deducted on your Form RG-1, Gas Tax Return, Line 10c.
The therms of natural gas sold to businesses that are exempt
When totaled, these are the Enterprise Zone or High Impact Business Exemption amounts deducted on your Form RG-1, Gas Tax Return, Line 14c.
Gross receipts for electricity are exempt when sold to DCEO certified businesses that are
Include only gross receipts where the tax on the receipts is less than the tax on the kilowatt-hours basis. When totaled, these are the Enterprise Zone or High Impact Business Exemption amounts deducted on your Form RPU-13, Electricity Excise Tax Return, Line 11c.
Total kilowatt hours are exempt when distributed to DCEO certified businesses that are
Use this field only if you are in the business of distributing, supplying or furnishing electricity for use or consumption and not for resale, and are not a municipal system or electricity cooperative.
Kilowatt hours for electricity are exempt when sold to DCEO certified businesses that are
Include only kilowatt hours where the tax on the purchase is less than the tax on the gross receipts basis. When totaled, these are the Enterprise Zone or High Impact Business Exemption amounts deducted on your Form RPU-13, Electricity Excise Tax Return, Line 15c.
The number of months included for this reporting period should only be from the calendar year for which the report is being filed. This number can be no more than 12.