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Sales tax rebate agreements illinois

sales tax rebate agreements illinois

Many communities in the region have committed significant funds toward sales tax rebates.
Examination of Local Economic Development Incentives in Northeastern Illinois, which highlighted the prevalence of sales tax rebate agreements among local governments.
The Department of Revenue may adopt rules to island daily deals black rock implement and administer these penalties.
If the source note at the end of a latisse coupon code 2014 Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer.Public Acts soon after they become law.Agreements to share or rebate occupation taxes. In some cases, both state and local sales tax revenue is rebated, while other agreements rebate just one or the other. However, this information does not always provide a complete picture of the magnitude of the rebate because many agreements (125) also have sales thresholds, which means the rebate does not begin until the local government has received a specified amount of revenue.Public Act 97-0976, which, as described in a previous.Any unit of local government that prevails in the circuit court action is entitled to damages in the amount of the tax revenue it was denied as a result of the agreement, statutory interest, costs, reasonable attorney's fees, and an amount equal to.

In other communities, the sales tax rebate agreements currently in place will last for more than 20 years with no maximum rebate.
Businesses receiving rebates range from retail and vehicle dealerships to sales and distribution offices, including offices and warehouses that have sales sourced to their locations. .
Eight agreements list end dates that range from 80-8,000 years from initiation.
Of the agreements analyzed, 198 either have a maximum rebate amount listed in the database or, in some cases, the maximum was known to cmap through past research on sales tax rebates. Nearly a third of the sales tax rebate agreements in the region are with vehicle dealerships, and almost half are related to retail categories (large retailers, shopping centers, gas stations, and grocery and drug stores).(65 ilcs 5/8-11-21 sec.Policy Update, requires municipalities to report information on their existing sales tax agreements. .The analysis in this Policy Update builds on cmap's July 2013 report. In our next Tax Policy Update, cmap will outline principles to guide tax policy reforms that would improve the overall economic well-being of the region.Village Hall is located, south of the bnsf railroad tracks, east of Washington. cmap's analysis of the Illinois Department of Revenue (idor) sales tax agreement database reveals the existence of 343 active sales tax rebate agreements in more than 130 local governments in the seven-county region.Types of Businesses Receiving Sales Tax Rebates.(b) On and after the effective date of this amendatory Act of the 93rd General Assembly, a home rule unit shall not enter into any agreement prohibited by this Section.