Tax returns; filing.
Springfield, Ill., City Code § 100.49
in effect§ 100.49. - Tax returns; filing.
(a) Except as otherwise provided in this section, every retailer required or authorized to collect the tax imposed by this article shall, on or before the last day of each calendar month, file a return for the preceding calendar month with the office. The return shall be filed on forms prescribed by the office and shall furnish such information as the office may reasonably require.
(b) With the return, the tax collector shall also file copies of the tax returns filed by the tax collector with the Illinois Department of Revenue covering the same reporting period.
(c) Notwithstanding any other provision in this article concerning the time within which a retailer may file his return, in the case of any retailer who ceases to engage in a kind of business which makes him responsible for filing returns under this article, the retailer shall file a final return required by this article with the office not more than one month after discontinuing the business.
(d) Where the same person has more than one business registered with the office under separate registrations as required by this article, that person may not file each return that is due as a single return covering all registered businesses but shall file separate returns for each registered business.
(e) Refunds to purchasers made by the retailer during the preceding return period, on account of tangible personal property returned to the seller, shall be allowed as a deduction, if the retailer has theretofore included the receipts from the sale in a return filed by him and had remitted the tax from the sale in a return filed by him and had remitted the tax imposed by this article with respect to those receipts.
(f) Where the retailer is a corporation, the return filed on behalf of the corporation shall be signed by the president, vice-president, secretary, or treasurer, by the properly accredited agent of the corporation, the chief executive officer or highest ranking manager.
(g) Except as provided in this section, the retailer filing the return under this subchapter shall, at the time of filing the return, pay to the office the amount of tax imposed by this article less a discount of 2% which is allowed to reimburse the seller for the expenses incurred in collecting the tax, keeping records, preparing and filing returns, remitting the tax, and supplying data to the office on request. However, the discount of 2% shall not be allowed for any taxes not paid when due.
(h) All deposits shall be credited against the tax collector's liabilities under this article.
(i) The money received by the office under the provisions of this article shall be deposited in the city treasury.
(j) The president, vice-president, secretary, treasurer, chief executive officer, proprietor, owner, or highest ranking manager shall sign any return required to be filed under this section to certify the accuracy of the information contained therein. Any person who willfully signs any return containing false or inaccurate information shall be guilty of a violation of this article and punished accordingly. The return forms prescribed by the officer shall include a warning that the person signing the return may be personally liable for a penalty as provided by this article.
Source: City of Springfield, Illinois, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/il/springfield/codes/code_of_ordinances?nodeId=TITIXGERE_CH100TA_ARTVSPUSTA_S100.49TAREFIFetched: 11/8/2026