Illinois Administrative Code › Title 86 - REVENUE › Part 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT › Section 131.175 - Local Taxing Jurisdiction Responsibilities

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning February 1, 2022 and on
			 or before February 1 of each year thereafter, the Department will make
			 available to each local taxing jurisdiction the taxing jurisdiction's
			 boundaries, determined by the Department, for its verification. Jurisdictions
			 shall verify these taxing jurisdiction boundaries and notify the Department of
			 any changes, additions, or deletions by April 1 of each year in the form and
			 manner required by the Department. The Department will use its best judgment
			 and information to confirm the information provided by the taxing jurisdictions
			 and update its database. The Department will administer and enforce the changes
			 on the first day of the next following July.
[35
			 ILCS 185/5-30(c) ]. Taxes previously
			 erroneously allocated to a local taxing jurisdiction based upon incorrect
			 jurisdiction boundary information shall not be reallocated. The Department,
			 however, will make reallocations of tax previously erroneously remitted upon
			 the filing of amended returns, and only to the extent of the amount of taxes
			 which have been erroneously remitted. Otherwise, taxes will be correctly
			 allocated prospectively on July 1, based upon updated boundary information for
			 which the Department has been properly notified by April 1 as provided in this
			 subsection (a).
b)
The
			 clerk of any municipality or county from which territory has been annexed or
			 disconnected shall notify the Department of that annexation or disconnection in
			 the form and manner required by the Department. Required documentation shall
			 include a certified copy of the plat of annexation or, in the case of
			 disconnection, the ordinance, final judgment, or resolution of disconnection
			 together with an accurate depiction of the territory disconnected. Notification
			 shall be provided to the Department either:
1)
On or before the first day of
			 April, whereupon the Department will confirm the information provided by the
			 municipality or county and update its database and proceed to administer and
			 enforce the confirmed changes on the first day of July next following proper
			 notification; or
2)
On or before the first day of October, whereupon the Department will
			 confirm the information provided by the municipality or county and update its
			 database and proceed to administer and enforce the confirmed changes on the
			 first day of January next following proper notification.
[35
			 ILCS 185/5-30(d) ]
3) Taxes previously erroneously allocated to
			 a local taxing jurisdiction based upon incorrect jurisdiction boundary
			 information under this subsection (b) shall not be reallocated. The Department,
			 however, will make reallocations of tax previously erroneously remitted upon
			 the filing of amended returns, and only to the extent of the amount of taxes
			 which have been erroneously remitted. Otherwise, taxes will be correctly
			 allocated prospectively on either January 1 or July 1, based upon updated
			 annexation or disconnection information for which the Department has been
			 properly notified as provided in this subsection (b).