220 ILCS 5/9-222.1
2021 Illinois Compiled Statutes|Chapter 220 - UTILITIES|220 ILCS 5/ - Public Utilities Act.|Article IX - Rates

 (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.)