Illinois Statutes Chapter 65. Municipalities § 5/8-11-9.1. Quarterly tax report; contents

1. general merchandise;

2. food;

3. drinking and eating places;

4. apparel;

5. furniture and home furnishings and all other household appliances including but not limited to desks, china, glassware, drapery, upholstery, radios, televisions and any repair for any such items;

6. lumber, hardware, building and highway construction and all other kinds of construction including but not limited to roofing, masonry, wrecking, demolition, excavating, plumbing and water well drilling;

7. automobiles, both new and used, and automobile accessories, parking lots, repairs, gasoline and service stations;

8. drugs, chemicals, paper, jewelry, alcoholic beverages, antiques, sporting goods, books and stationery;

9. all manufacturers; and

10. farm crops and livestock, timber, printing, crude petroleum, oil, natural gas, gas liquids and any and all items that are not listed in paragraphs 1 through 9 of this Section that are necessary in order to give municipalities a complete picture of the taxes to be expected. Such report shall be distributed to all municipal governments no later than 90 days after the last due date for tax returns for the final month of the quarter for which the report was prepared. The Department of Revenue may combine the reports for all of the municipalities into a single report.

This Section shall not be so construed as to require such listing to disclose the information in any individual return in violation of Section 11 of the “Retailers' Occupation Tax Act”. 1