Tax Rulings
Amusement Tax Ruling 1
Application of tax to patrons of participatory entertainment and recreational activities.
Amusement Tax Ruling 2
Boat rides and boat leases.
Amusement Tax Ruling 3
Record Retention Requirements.
Amusement Tax Ruling 4
Live Cultural Performance Exemption - DJ's
Amusement Tax Ruling 5
Electronically Delivered Amusements
Cigarette Tax Ruling 2
Tax Stamps.
Cigarette Tax Ruling 3
Deadline for discontinued tax stamps.
Emergency Telephone System Surcharge Ruling 1
Application of surcharge to customers with multiple voice grade communications channels utilizing private branch exchange (P.B.X) or Centrex type services.
Employers' Expense Tax Ruling 1
Tips to be computed as part of wages effective.
Employers' Expense Tax Ruling 2
Unitary business group as "Employer".
Hotel Tax Ruling 1
Domicile and permanent residence.
Hotel Tax Ruling 2
Supplement to Ruling 1 domicile and permanent residence exemption.
Motor Vehicle Lessor Tax Ruling 1
Daily Leases.
Parking Tax Ruling 1
Residential off-street parking exemption.
Parking Tax Amended Ruling 1
Residential parking exemption.
Parking Tax Ruling 2
Valet parking operators.
Parking Tax Ruling 3
Advertised rates.
Personal Property Lease Transaction Tax Ruling 1
Consummation of Transaction.
Personal Property Lease Transaction Tax Ruling 2
Exemptions.
Personal Property Lease Transaction Tax Ruling 3
Personal property subject to tax and computation of tax.
Personal Property Lease Transaction Tax Ruling 4
Leased time on equipment subject to tax.
Personal Property Lease Transaction Tax Ruling 5a
Usage of computers and computer software.
Personal Property Lease Transaction Tax Ruling 5 - Effective 9-1-2013
Usage of computers and computer software.
Personal Property Lease Transaction Tax Ruling 6
Leases of personal property in the video rental business.
Personal Property Lease Transaction Tax Ruling 7
Boat rides and boat leases.
Personal Property Lease Transaction Tax Ruling 8
Titled or registered personal property.
Personal Property Lease Transaction Tax Ruling 9
Charges for use of computers.
Personal Property Lease Transaction Tax Ruling 10
Affiliated corporate groups - lease or rental of personal property. This 1993 ruling pre-dated the enactment of Code Section 3-32-050(A)(7), which added an exemption for “[t]he lease, rental or use of personal property if the lessor and lessee are members of the same related group.” The ordinance superseded the ruling, which therefore is no longer in effect. It is retained on this web site for historical purposes only.
Personal Property Lease Transaction Tax Ruling 11
Location of use of rented vehicle; In Hertz Corp. v. City of Chicago, 2017 IL 119945, the Illinois Supreme Court held Personal Property Lease Transaction Tax Ruling #11 to be invalid. The ruling is therefore no longer in effect. It is retained on this web site for historical purposes only
Personal Property Lease Transaction Tax Ruling 12
Nonpossessory Computer Leases -Exemption 11
Real Property Transfer Tax Ruling 1
Real estate cooperatives.
Real Property Transfer Tax Ruling 2
Enterprise zone exemption.
Real Property Transfer Tax Ruling 3
Transfers in divorce situations; The ruling is no longer in effect. It is retained on this web site for historical purposes only.
Real Property Transfer Tax Ruling 4
Exemptions "C" & "M".
Real Property Transfer Tax Ruling 5
Creation of Long-Term Ground Leases.
Real Property Transfer Tax Ruling 6
Long-Term Ground Leases - Additional Issues.
Simplified Telecommunications Tax Ruling 1A
Completion of reduced rate pursuant to class action settlement.
Simplified Telecommunications Tax Ruling 2
Termination charges.
Uniform Revenue Procedures Ordinance Ruling 1
Late penalties.
Uniform Revenue Procedures Ordinance Ruling 2
Reasonable cause standards to abate Late and/or Failure to File penalties.
Uniform Revenue Procedures Ordinance Ruling 3
Rules, regulations and opinions of the Department of Finance.
Uniform Revenue Procedures Ordinance Ruling 4
License holds for tax liabilities.
Uniform Revenue Procedures Ordinance Ruling 5
Internet Tax Return Filing and Payments.
Uniform Revenue Procedures Ordinance Ruling 6
Collection Obligations - Facilitators
Vehicle Fuel Tax Ruling 1
International Flight Exemption
Non-Titled Use Tax Regulations
Non-Titled Use Tax Regulations.
Restaurant Tax Regulations
Restaurant Tax Regulations.
Telecommunications Tax Regulations
Telecommunications Tax Regulations.