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City of Bloomington, IL chevron_right chevron_right Municipal Code chevron_right Chapter 39 Taxation
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Chapter 39 Taxation

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New Laws

Title Adopted Subject Affects
Ord. No. 2026-027  pdf
2026-03-23
Taxation Amendment; Intergovernmental Agreement
Ch 39
Article I Tax on Fire Insurance Companies
§ 39-101 [Ch. 39, Sec. 1] All companies not incorporated under laws of Illinois to pay tax.
§ 39-102 [Ch. 39, Sec. 2] Duty of agents.
§ 39-103 [Ch. 39, Sec. 3] Insurance broker not to place insurance until article complied with.
§ 39-104 [Ch. 39, Sec. 4] Penalty.
Article II Public Utility Tax
§ 39-201 [Ch. 39, Sec. 5] Requiring customers and users of electricity for heat, light, and power furnished by the City of Bloomington, Illinois, to pay the tax required to be paid by Sec. 469 of Chapter 120, Ill. Rev. Stat. 1959.
§ 39-202 [Ch. 39, Sec. 6] Not to effect any increase in existing rate.
Article III Municipal Cannabis Retailers' Occupation Tax
§ 39-301 Tax imposed; rate.
§ 39-302 Collection of tax by retailers.
Article IV (Reserved)
Article V (Reserved)
Article VI Taxes on Automobile Rental Use Tax
§ 39-601 [Ch. 39, Sec. 17] Imposition of tax.
§ 39-602 [Ch. 39, Sec. 18] Filing of report.
§ 39-603 [Ch. 39, Sec. 19] Collection of tax.
§ 39-604 [Ch. 39, Sec. 20] Payment of tax.
Article VII Automobile Renting Occupation Tax
§ 39-701 [Ch. 39, Sec. 21] Imposition of tax.
§ 39-702 [Ch. 39, Sec. 22] Filing of report.
§ 39-703 [Ch. 39, Sec. 23] Payment of tax.
§ 39-704 [Ch. 39, Sec. 24] Filing of copy of article.
Article VIII Tax Upon the Use and Privilege of Renting a Hotel or Motel Room
§ 39-801 [Ch. 39, Sec. 25] Definitions.
§ 39-802 [Ch. 39, Sec. 26] Tax.
§ 39-803 [Ch. 39, Sec. 27] Books and records.
§ 39-804 [Ch. 39, Sec. 28] Transmittal of tax revenue.
§ 39-805 [Ch. 39, Sec. 29] Collection.
§ 39-806 [Ch. 39, Sec. 30] Proceeds of tax and fines.
§ 39-807 [Ch. 39, Sec. 31] Penalties.
§ 39-808 [Ch. 39, Sec. 32] Severability.
§ 39-809 [Ch. 39, Sec. 33] Rules and regulations.
Article IX Gross Receipts Utility Tax
§ 39-901 [Ch. 39, Sec. 36] Imposition of tax.
§ 39-902 [Ch. 39, Sec. 37] Exclusions.
§ 39-903 [Ch. 39, Sec. 38] Tax additional to other charges.
§ 39-904 [Ch. 39, Sec. 39] Definitions.
§ 39-905 [Ch. 39, Sec. 40] When effective; applicability.
§ 39-906 [Ch. 39, Sec. 41] Making of returns.
§ 39-907 [Ch. 39, Sec. 42] Over payments.
§ 39-908 [Ch. 39, Sec. 43] (Reserved)
§ 39-909 [Ch. 39, Sec. 44] Severability.
§ 39-910 [Ch. 39, Sec. 45] When effective.
Article X Electricity Tax
§ 39-1001 [Ch. 39, Sec. 46] Tax imposed.
§ 39-1002 [Ch. 39, Sec. 47] Exceptions.
§ 39-1003 [Ch. 39, Sec. 48] Additional taxes.
§ 39-1004 [Ch. 39, Sec. 49] Collection.
§ 39-1005 [Ch. 39, Sec. 50] Reports to municipality.
§ 39-1006 [Ch. 39, Sec. 51] Credit for overpayment.
§ 39-1007 [Ch. 39, Sec. 52] Penalty.
Article XI Home Rule Municipal Retailer's and Service Occupation Tax
§ 39-1101 [Ch. 39, Sec. 130] Imposition of tax.
§ 39-1102 [Ch. 39, Sec. 131] Collection.
§ 39-1103 [Ch. 39, Sec. 132] Copy of ordinance to Illinois Department of Revenue.
§ 39-1104 [Ch. 39, Sec. 133] Disposition of certain proceeds.
Article XII City of Bloomington Use Tax
§ 39-1201 [Ch. 39, Sec. 140] Nature of tax.
§ 39-1202 [Ch. 39, Sec. 141] Definitions.
§ 39-1203 [Ch. 39, Sec. 142] Imposition of tax; collection by sellers.
§ 39-1204 [Ch. 39, Sec. 143] Exemptions.
§ 39-1205 [Ch. 39, Sec. 144] Certificate of registration.
§ 39-1206 [Ch. 39, Sec. 145] Tax returns; payments; collection fees; deposit of collection.
§ 39-1207 [Ch. 39, Sec. 146] Resale number.
§ 39-1208 [Ch. 39, Sec. 147] Payment by purchaser-lessor.
§ 39-1209 [Ch. 39, Sec. 148] Filing; penalties; suit for collections.
§ 39-1210 [Ch. 39, Sec. 149] Records; audits.
§ 39-1211 [Ch. 39, Sec. 150] Process; service.
§ 39-1212 [Ch. 39, Sec. 151] Rules and regulations.
§ 39-1213 [Ch. 39, Sec. 152] Error; claim for credit; hearing.
§ 39-1214 [Ch. 39, Sec. 153] Deficiency demand; notice; hearing.
§ 39-1215 [Ch. 39, Sec. 154] Investigation; hearing; evidence.
§ 39-1216 [Ch. 39, Sec. 155] Testimony; perjury.
§ 39-1217 [Ch. 39, Sec. 156] Subpoenas; contempt.
§ 39-1218 [Ch. 39, Sec. 157] Privacy.
§ 39-1219 [Ch. 39, Sec. 158] Services of notices.
§ 39-1220 [Ch. 39, Sec. 159] Corporations; officers.
§ 39-1221 [Ch. 39, Sec. 160] Violations; penalties.
§ 39-1222 [Ch. 39, Sec. 161] Legislative interest; severability.
Article XIII Home Rule Gas Use Tax
§ 39-1301 [Ch. 39, Sec. 170] Short title.
§ 39-1302 [Ch. 39, Sec. 171] Definitions.
§ 39-1303 [Ch. 39, Sec. 172] Tax.
§ 39-1304 [Ch. 39, Sec. 173] Collection of tax by public utility.
§ 39-1305 [Ch. 39, Sec. 174] Books and records.
Article XIV City of Bloomington Telecommunications Tax
§ 39-1401 [Ch. 39, Sec. 200] Title.
§ 39-1402 [Ch. 39, Sec. 201] Definitions.
§ 39-1403 [Ch. 39, Sec. 202] Tax imposed.
§ 39-1404 [Ch. 39, Sec. 203] Collection of tax by retailers.
§ 39-1405 [Ch. 39, Sec. 204] Filing returns and remittances by retailers.
§ 39-1406 [Ch. 39, Sec. 205] Registration.
§ 39-1407 [Ch. 39, Sec. 206] Obligation of taxpayers to file returns and pay tax.
§ 39-1408 [Ch. 39, Sec. 207] Resale numbers.
§ 39-1409 [Ch. 39, Sec. 208] Maintaining books and records.
§ 39-1410 [Ch. 39, Sec. 209] Rules and regulations.
§ 39-1411 [Ch. 39, Sec. 210] Severability.
§ 39-1412 [Ch. 39, Sec. 211] Status of Illinois Municipal Code Section 8-11-17.
Article XV Tax Rights and Responsibility
§ 39-1501 [Ch. 39, Sec. 301] Title.
§ 39-1502 [Ch. 39, Sec. 302] Scope.
§ 39-1503 [Ch. 39, Sec. 303] Definitions.
§ 39-1504 [Ch. 39, Sec. 304] Notices.
§ 39-1505 [Ch. 39, Sec. 305] Late payment.
§ 39-1506 [Ch. 39, Sec. 306] Payment.
§ 39-1507 [Ch. 39, Sec. 307] Certain credits and refunds.
§ 39-1508 [Ch. 39, Sec. 308] Audit procedure.
§ 39-1509 [Ch. 39, Sec. 309] Appeals.
§ 39-1510 [Ch. 39, Sec. 310] Hearing.
§ 39-1511 [Ch. 39, Sec. 311] Interest and penalties.
§ 39-1512 [Ch. 39, Sec. 312] Abatement.
§ 39-1513 [Ch. 39, Sec. 313] Installment contracts.
§ 39-1514 [Ch. 39, Sec. 314] Statute of limitations.
§ 39-1515 [Ch. 39, Sec. 314A] Collection.
§ 39-1516 [Ch. 39, Sec. 314B] Tax liens.
§ 39-1517 [Ch. 39, Sec. 315] Voluntary disclosure.
§ 39-1518 [Ch. 39, Sec. 316] Publication of tax ordinances.
§ 39-1519 [Ch. 39, Sec. 317] Internal review procedure.
§ 39-1520 [Ch. 39, Sec. 318] Application.
§ 39-1521 [Ch. 39, Sec. 319] Severability.
§ 39-1522 [Ch. 39, Sec. 320] Rules and regulations.
Article XVI Food and Beverage Tax
§ 39-1601 [Ch. 39, Sec. 325] Definitions.
§ 39-1602 [Ch. 39, Sec. 326] Imposition of tax.
§ 39-1603 [Ch. 39, Sec. 327] Liability for payment.
§ 39-1604 [Ch. 39, Sec. 328] Collection of tax.
§ 39-1605 [Ch. 39, Sec. 329] Rules and regulations.
§ 39-1606 [Ch. 39, Sec. 330] Filing of application.
§ 39-1607 [Ch. 39, Sec. 331] Filing of return.
§ 39-1608 [Ch. 39, Sec. 332] Compensation for collection services.
§ 39-1609 [Ch. 39, Sec. 333] Financial records.
§ 39-1610 [Ch. 39, Sec. 334] Failure to remit; licensing.
§ 39-1611 [Ch. 39, Sec. 335] Violations; penalties.
§ 39-1612 [Ch. 39, Sec. 336] Severability.
Article XVII Package Liquor Tax
§ 39-1701 [Ch. 39, Sec. 350] Title.
§ 39-1702 [Ch. 39, Sec. 351] Definitions.
§ 39-1703 [Ch. 39, Sec. 352] Imposition of tax.
§ 39-1704 [Ch. 39, Sec. 353] Liability for payment.
§ 39-1705 [Ch. 39, Sec. 354] Collection of tax.
§ 39-1706 [Ch. 39, Sec. 355] Rules and regulations.
§ 39-1707 [Ch. 39, Sec. 356] Filing of return.
§ 39-1708 [Ch. 39, Sec. 357] Failure to pay, collect, or remit tax.
§ 39-1709 [Ch. 39, Sec. 358] Records.
§ 39-1710 [Ch. 39, Sec. 359] Exemptions.
§ 39-1711 [Ch. 39, Sec. 360] Suspension or revocation of licenses for failure to comply; hearing.
§ 39-1712 [Ch. 39, Sec. 361] Disposition of proceeds of tax.
§ 39-1713 [Ch. 39, Sec. 362] Penalty.
§ 39-1714 [Ch. 39, Sec. 363] Severability.
Article XVIII Local Motor Fuel Tax
§ 39-1801 [Ch. 39, Sec. 370] Definitions.
§ 39-1802 [Ch. 39, Sec. 371] Imposition of tax.
§ 39-1803 [Ch. 39, Sec. 372] Collection by retail gasoline dealers.
§ 39-1804 [Ch. 39, Sec. 373] Transmittal of tax revenue; credits and refunds.
§ 39-1805 [Ch. 39, Sec. 374] Books and records.
§ 39-1806 [Ch. 39, Sec. 375] Revenue to be used for transportation infrastructure projects.
§ 39-1807 [Ch. 39, Sec. 376] Rules and regulations.
§ 39-1808 [Ch. 39, Sec. 377] Penalty.
§ 39-1809 [Ch. 39, Sec. 378] Severability.
Article XIX Amusement Tax
§ 39-1901 [Ch. 39, Sec. 401] Definitions.
§ 39-1902 [Ch. 39, Sec. 402] Tax imposed.
§ 39-1903 [Ch. 39, Sec. 403] Books and records: inspection; contents.
§ 39-1904 [Ch. 39, Sec. 404] Transmittal of tax revenue by owner.
§ 39-1905 [Ch. 39, Sec. 405] Registration.
§ 39-1906 [Ch. 39, Sec. 406] Allocation orders.
§ 39-1907 [Ch. 39, Sec. 407] Exemptions.
§ 39-1908 [Ch. 39, Sec. 408] Collection.
§ 39-1909 [Ch. 39, Sec. 409] Suspension of licenses.
§ 39-1910 [Ch. 39, Sec. 410] Penalties.
§ 39-1911 [Ch. 39, Sec. 411] Rules and regulations.
§ 39-1912 [Ch. 39, Sec. 412] Severability.
Article XX Municipal Grocery Retailers' and Service Occupation Taxes
§ 39-2001 Municipal grocery retailers' occupation tax.
§ 39-2002 Municipal grocery service occupation tax.
§ 39-2003 Administration.
§ 39-2004 Effective date.
§ 39-2005 Use of revenue.
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