Electricity Use Tax (7578)

  

Municipal Code Reference: 3-53-160
CAPS Code Reference: 1002920051404
Tax Return Form Code: Form 7578
Form 7578A (for distributors)
Procedure: Applies to the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city. Those granted reseller status by the Department should file form 7578A.
Tax Base: Calculated on a monthly basis
  • for the first 2,000 kilowatt-hours used or consumed in a month; 0.61 cents per kilowatt-hour;
  • for the next 48,000 kilowatt-hours used or consumed in a month; 0.40 cents per kilowatt-hour;
  • for the next 50,000 kilowatt- hours used or consumed in a month; 0.36 cents per kilowatt-hour;
  • for the next 400,000 kilowatt- hours used or consumed in a month; 0.35 cents per kilowatt-hour;
  • for the next 500,000 kilowatt- hours used or consumed in a month; 0.34 cents per kilowatt-hour;
  • for the next 2,000,000 kilowatt- hours used or consumed in a month; 0.32 cents per kilowatt-hour;
  • for the next 2,000,000 kilowatt- hours used or consumed in a month; 0.315 cents per kilowatt-hour;
  • for the next 5,000,000 kilowatt- hours used or consumed in a month; 0.31 cents per kilowatt-hour;
  • for the next 10,000,000 kilowatt- hours used or consumed in a month; 0.305 cents per kilowatt-hour; and
  • for all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.30 cents per kilowatt-hour.
Exemptions, Deductions and Credits: Any electricity distributor who delivers electricity to a reseller having an active resale number will not have to collect or remit the Electricity Use Tax on any portion of the electricity delivered to the reseller, provided that the distributor reports the total amount of electricity delivered to the reseller. The reseller will collect and remit the Electricity Use Tax directly to the Department for the amount of electricity he resold or consumes.
Rulings and Procedures: August 1998 Bulletin: Electricity Use Tax & Infrastructure Maintenance Fee

Businesses registered for Electricity Use Tax with the Chicago Department of Finance.