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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE14. COMMERCE |
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PART520. ENTERPRISE ZONE AND HIGH IMPACT BUSINESS PROGRAMS |
| SUBPART A. ENTERPRISE ZONES IN ILLINOIS |
| § 520.100. Definitions |
| SUBPART B. ENTERPRISE ZONE: APPLICATION FOR CERTIFICATION |
| § 520.200. Eligible Applicants |
| § 520.210. Eligibility Criteria |
| § 520.220. Form of Application |
| § 520.230. Application Procedures |
| § 520.240. Joint Application |
| § 520.250. Application Evaluation and Ranking |
| SUBPART C. ENTERPRISE ZONE: AMENDMENT AND DECERTIFICATION |
| § 520.300. Application to Amend an Ordinance |
| § 520.310. Application to Change Boundaries |
| § 520.315. Application to Change Incentives, Alter Termination Date, and Make Technical Corrections |
| § 520.320. Decertification |
| SUBPART D. ENTERPRISE ZONE: LOCAL RESPONSIBILITIES |
| § 520.400. Zone Administration |
| § 520.410. Reporting and Monitoring by Zone Administrators |
| § 520.420. Business Cessation Notification |
| SUBPART E. ENTERPRISE ZONE: DESIGNATED ZONE ORGANIZATIONS |
| § 520.500. General |
| § 520.510. Project Eligibility and Approval |
| § 520.520. Charitable Contributions |
| SUBPART F. HIGH IMPACT BUSINESSES IN ILLINOIS |
| § 520.600. Definitions |
| § 520.610. Eligible Applicants |
| § 520.620. Eligibility Criteria |
| § 520.630. Form of Application |
| § 520.640. Application Approval Process |
| § 520.650. Revocation of the High Impact Business Designation |
| SUBPART G. TAX INCENTIVES FOR ENTERPRISE ZONES AND HIGH IMPACT BUSINESSES |
| § 520.700. List of Available Tax Incentives |
| § 520.710. Eligible Applicants [Repealed] |
| § 520.720. Eligibility Criteria [Repealed] |
| § 520.730. Form of Application [Repealed] |
| § 520.740. Application Review and Approval [Repealed] |
| § 520.750. Revocation of the High Impact Business Designation [Repealed] |
| SUBPART H. INVESTMENT TAX CREDIT |
| § 520.800. General |
| § 520.810. Eligibility Criteria [Repealed] |
| § 520.820. Form of Application [Repealed] |
| § 520.830. Application Review and Approval Process [Repealed] |
| SUBPART I. UTILITY TAX EXEMPTION |
| § 520.900. Definitions |
| § 520.910. Eligibility Criteria |
| § 520.920. Form of Application |
| § 520.930. Application Approval Process |
| SUBPART J. MACHINERY AND EQUIPMENT/POLLUTION CONTROL FACILITIES SALES TAX EXEMPTION |
| § 520.1000. Definitions |
| § 520.1010. Eligibility Criteria |
| § 520.1020. Form of Application |
| § 520.1030. Application Approval Process |
| SUBPART K. BUILDING MATERIAL SALES TAX EXEMPTION |
| § 520.1100. General |
| § 520.1110. Eligibility Criteria [Repealed] |
| § 520.1120. Form of Application [Repealed] |
| § 520.1130. Application and Approval Process [Repealed] |
| § 520.1140. Use Tax Exemption [Repealed] |
| SUBPART L. JOBS TAX CREDIT |
| § 520.1200. Definitions |
| § 520.1210. Available Tax Credits |
| § 520.1220. Eligibility |
| § 520.1230. Application Requirements |
| § 520.1240. Application Review and Approval Process |
| § 520.1250. Applicant Reporting Requirements |
| § 520.1260. Books and Records |
| § 520.1270. Non-Applicant Reporting Requirements |
| § 520.1280. Noncompliance |
| SUBPART M. DIVIDEND INCOME DEDUCTION |
| § 520.1300. General |
| SUBPART N. INTEREST INCOME DEDUCTION FOR FINANCIAL INSTITUTIONS |
| § 520.1400. General |
| SUBPART O. TELECOMMUNICATIONS EXCISE TAX EXEMPTION ON ORIGINATING CALLS |
| § 520.1500. General |
| SUBPART P. HIGH IMPACT SERVICE FACILITY MACHINERY AND EQUIPMENT SALES TAX EXEMPTION |
| § 520.1600. Definitions |
| § 520.1610. Eligibility Criteria |
| § 520.1620. Form of Application |
| § 520.1630. Application Approval Process |
| § 520.1640. Use Tax Exemption |
| § 520.1650. Revocation of the High Impact Service Facility Designation |
| SUBPART Q. AIRCRAFT SUPPORT CENTER SALES TAX EXEMPTION |
| § 520.1700. Definitions |
| § 520.1710. Eligibility Criteria |
| § 520.1720. Form of Application |
| § 520.1730. Application and Approval Process |
| § 520.1740. Revocation of an Aircraft Support Center Designation |
| SUBPART R. AIRCRAFT MAINTENANCE FACILITY SALES TAX EXEMPTION |
| § 520.1800. Definitions |
| § 520.1810. Eligibility Criteria |
| § 520.1820. Form of Application |
| § 520.1830. Application and Approval Process |
| § 520.1840. Revocation of an Aircraft Maintenance Facility Designation |
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SOURCE: Adopted at 9 Ill. Reg. 11790, effective July 24, 1985; emergency amendments at 10 Ill. Reg. 4936, effective March 11, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 7323, effective April 18, 1986; amended at 10 Ill. Reg. 12563, effective July 7, 1986; amended at 10 Ill. Reg. 12915, effective July 22, 1986; amended at 10 Ill. Reg. 15200, effective September 8, 1986; amended at 10 Ill. Reg. 16580, effective September 24, 1986; amended at 10 Ill. Reg. 19718, effective November 6, 1986; amended at 11 Ill. Reg. 11054, effective June 5, 1987; emergency amendments at 11 Ill. Reg. 11174, effective June 8, 1987, for a maximum of 150 days; amended at 11 Ill. Reg. 16091, effective September 29, 1987; amended at 12 Ill. Reg. 4115, effective February 8, 1988; amended at 12 Ill. Reg. 11201, effective June 17, 1988; amended at 12 Ill. Reg. 17823, effective October 21, 1988; emergency amendment at 13 Ill. Reg. 16117, effective October 2, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 19936, effective December 7, 1989; amended at 14 Ill. Reg. 3445, effective February 27, 1990; amended at 15 Ill. Reg. 8683, effective May 30, 1991; amended at 16 Ill. Reg. 89, effective December 20, 1991; amended at 17 Ill. Reg. 1837, effective February 1, 1993; amended at 18 Ill. Reg. 5172, effective March 21, 1994; amended at 27 Ill. Reg. 3282, effective February 14, 2002; amended at 27 Ill. Reg. 6165, effective March 28, 2003; amended at 35 Ill. Reg. 13125, effective August 1, 2011; amended at 36 Ill. Reg. 16067, effective October 26, 2012; emergency amendment at 37 Ill. Reg. 5006, effective March 28, 2013, for a maximum of 150 days; emergency amendment repealed at 37 Ill. Reg. 13457, effective August 2, 2013, for the remainder of the 150 days; emergency amendment at 37 Ill. Reg. 13502, effective August 2, 2013, for a maximum of 150 days; amended at 38 Ill. Reg. 457, effective December 20, 2013; amended at 40 Ill. Reg. 10858, effective July 29, 2016; amended at 46 Ill. Reg. 1817, effective January 11, 2022.
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Notation
AUTHORITY: Implementing the Illinois Enterprise Zone Act [20 ILCS 655]; Section 201(f), (g) and (h) of the Illinois Income Tax Act [35 ILCS 5/201(f), (g) and (h)]; Sections 1d-1f, 1i-1j and 1o of the Retailers' Occupation Tax Act [35 ILCS 120/1d-1f, 1i-1j, and 1o]; and Sections 9-221, 9-222, and 9-222.1 of the Public Utilities Act [220 ILCS 5/9-221, 9-222 and 9-222.1]; and authorized by Section 605-95 of the Civil Administrative Code of Illinois [20 ILCS 605/605-95].