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Excise Tax Rates and License Fees

 
 
Excise Taxes
Fixed Tax Rates
License Fee
Cigarette Machine Operators' Occupation Tax 99 mills ($0.099) per cigarette made or fabricated in a cigarette machine operator’s cigarette machine $250 fee annually for each location
Cigarette Tax 99 mills per cigarette or $1.98 per package of 20 cigarettes $250 fee annually for each location
Cigarette Use Tax
Distributors
99 Mills per cigarette or $1.98 per package of 20 cigarettes $250 fee annually for each location
Individuals
99 Mills per cigarette or $1.98 per package of 20 cigarettes. Note: A separate (sales) uses tax of 6.25 percent is also due on the purchase price. not applicable
Coin-operated Amusement Device and Redemption Machine Tax $30 annual fee per device not applicable
Dry-cleaning Solvent Tax and License Fees Per gallon of solvent purchased
  • Chlorine-based - $10.00
  • petroleum-based - $2.00
  • green solvents - $1.75 (or $0.35 when used at a virgin facility)
Annual fee varies from $1,500 to $5,000 depending on type and gallons of solvents used (Click here for specific fees)
Electricity Excise Tax
Municipal systems and Electric Cooperatives
the lesser of 5 percent of gross charges or $.0032 per kilowatt-hour (kwh) per customer not applicable
Delivering suppliers
collect the following tax amounts from each purchaser monthly:
  • $.0033 per kwh / first 2,000 kwhs
  • $.00319 per kwh / next 48,000 kwhs
  • $.00303 per kwh / next 50,000 kwhs
  • $.00297 per kwh / next 400,000 kwhs
  • $.00286 per kwh / next 500,000 kwhs
  • $.00270 per kwh / next 2 million kwhs
  • $.00254 per kwh / next 2 million kwhs
  • $.00233 per kwh / next 5 million kwhs
  • $.00207 per kwh / next 10 million kwhs
  • $.00202 per kwh / in excess of 20 million kwhs
not applicable
Self-assessing purchasers
5.1 percent of the purchase price for all electricity $200 fee every 2 years
Electricity Distribution and Invested Capital Tax
Electricity Distribution Tax
Per kilowatt-hours (kwhs) distributed at the following monthly rates:
  • $0.00031 for the first 500 million kwhs
  • $0.0005 for the next 1 billion kwhs
  • $0.0007 for the next 2.5 billion kwhs
  • $0.0014 for the next 4 billion kwhs
  • $0.0018 for the next 7 billion kwhs
  • $0.00142 for the next 3 billion kwhs
  • $0.00131 for all kwhs distributed in excess of 18 billion kwhs
not applicable
Invested Capital Tax
0.8 percent of invested capital not applicable
Energy Assistance Charges and Renewable Energy Charges
Energy Assistance Charge
The monthly rates are per account for
  • residential deliveries - if you were serving less than 100,000 customers on January 1, 2009
    • electric service - $0.40
    • gas service - $0.40
  • residential deliveries - if you were serving 100,000 or more customers on January 1, 2009
    • electric service - $0.48
    • gas service - $0.48
  • non-residential deliveries - if you were serving less than 100,000 customers on January 1, 2009
    • electric service - $4.00
    • gas service - $4.00
  • non-residential deliveries - if you were serving 100,000 or more customers on January 1, 2009
    • electric service - $4.80
    • gas service - $4.80
  • non-residential deliveries which had 10 megawatts or more of peak demand during the previous calendar year if you were serving less than 100,000 customers on January 1, 2009
    • electric service - $300.00
    • gas service - $300.00
  • non-residential deliveries which had 10 megawatts or more of peak demand during the previous calendar year if you were serving 100,000 or more customers on January 1, 2009
    • electric service - $360.00
    • gas service - $360.00
not applicable
Renewable Energy Charge
The monthly rates are per account for
  • residential deliveries of
    • electric service - $0.05
    • gas service - $0.05
  • non-residential deliveries of
    • electric service - $0.50, if account used less than 10 megawatts of peak demand during the previous calendar year, or $37.50 if usage was higher
    • gas service - $0.50, if account received less than 4 million therms of gas during the previous calendar year, or $37.50 if usage was higher
not applicable
Gas Revenue Tax 5 percent of gross charges or $0.024 per therm, whichever is less no license fee
Gas Use Tax
Delivering suppliers
$0.024 per therm not applicable
Self-assessing purchaser
5 percent of the purchase price or $0.024 per therm, whichever is less not applicable
Hotel Operators' Occupation Tax
State Rate
6 percent of 94 percent of gross receipts not applicable
Illinois Sports Facilities Authority Hotel Operator's Tax
2 percent of 98 percent tax on gross receipts in the city of Chicago not applicable
Metropolitan Pier and Exposition Authority (MPEA) Hotel Tax
2.5 percent of gross charges from hotel operators in the city of Chicago not applicable
Municipal Hotel Tax
1 percent of 99 percent tax on gross receipts from hotel operators in the city of Chicago not applicable
Liquor Gallonage Tax
  • $0.231 per gallon for beer or cider with an alcohol content of 0.5 percent to 7 percent
  • $1.39 per gallon for alcoholic liquor other than beer with an alcohol content of 14 percent or less
  • $1.39 per gallon for alcoholic liquor with an alcohol content of more than 14 percent and less than 20 percent
  • $8.55 per gallon for alcoholic liquor with an alcohol content of 20 percent or more
not applicable
Qualified Solid Waste Energy Facility


Six-tenths of a mill ($0.0006) per kilowatt hour sold not applicable
Telecommunications Infrastructure Maintenance Fee


0.5 percent of gross charges not applicable
Tobacco Products Tax
  • Through June 30, 2012, 18 percent of wholesale price of tobacco products sold or otherwise disposed of to a retailer or consumer
  • Effective July 1, 2012, 36 percent of wholesale price of tobacco products sold or otherwise disposed of to a retailer or consumer
  • Effective January 1, 2013, the tax on moist snuff tobacco products is $0.30 per ounce.
not applicable

Updated 06/12/2014

 
 
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