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2. Administrative Fee of 0.5% of the Cost of Building Materials

   The Montgomery County Enterprise Zone Council met and approved to amend the Enterprise Zone Ordinance to implement the Administration fee according to 20 ILCS 655/8.2. The Admin Fee is 0.5% of the cost of building materials of the project associated with the specific Enterprise Zone, with a maximum fee of no more than $50,000. This Admin Fee pays for the administration of the EZ program and GIS mapping expenses. The EZ Admin Fee of 0.5% of the estimated Building Materials will be calculated and ONE HALF will be collected at the beginning of the project and the balance will be calculated at the end of the project when all the building material costs are totaled. 

   Exclusions - Retail/Service/Commercial Companies engaged in the following categories of business below shall be ineligible for any property tax abatement as provided herein:

   Self-storage (mini warehouse facilities), Adult Entertainment Venues including Adult Bookstores, Auto Salvage and Junk Yards, Commercial Feed Lots, Hides-Skins and Raw Furs Processing, Landfills and Refuse Incinerators and Slaughter House, Meat Packing, Processing Plants and Stockyards.

4. Part 1 - Project Information

   To be completed by Project Representative

6. Name of Business
8. FEIN #
9. Property Tax ID(s) #
11. Mailing Address
13. City
14. State
15. Zip Code
17. Business Phone Number
18. Cell or Home Phone Number
20. Address of Proposed Enterprise Zone Project
22. T.I.F. District?

    1. Yes
    2. No
23. Project Classification

    1. Commercial
    2. Industrial
25. Please provide a "general" description of proposed zone project, including plans for rehabilitation/remodeling of existing structures, new construction, major on-site improvements, or new equipment, purchases, etc.
27. Proposed Date of Project Start
    Proposed Date of Project Start
28. Completion Date
    Completion Date
30. Estimated Costs for Zone Improvements
32. Estimated Cost of New Construction
33. Estimated Cost of Rehab/remodeling
35. Estimated Cost of Site/Land Acquisition
36. Cost of Capital Equipment
38. Estimated Cost of Project Building Materials
39. Total Project Cost
41. Number of Full-Time Equivalent Jobs
43. Presently at Project's location
44. Employees Retained at Location

    "Retained" means the number of jobs that will remain in the zone as a result of the new investment being made.

46. Created within 2 years of project completion

    "Created" means the number of jobs for which persons are hired or are expected to be hired within two years as a result of the new investment, not including construction jobs or spin-offs that may be created.

48. Montgomery County Enterprise Zone Certificate of Sales Tax Exemption
50. This certification must be filed with each retailer at the time building materials are ordered.

    This is to certify that the project listed below is within the Montgomery County Enterprise Zone and is eligible for Sales Tax Exemption on building materials purchases for the following period:

52. Beginning Date
    Beginning Date
53. Ending Date
    Ending Date

55. Each contractor and sub-contractor for a project must apply for a Sales Tax Exemption Certificate. This exemption applies only to materials purchased from eligible retailers. 

    Please see attached for qualifying materials. This certification should be retained and filed with invoices for tax exempt building materials purchased for this project. 

57. Business/Project Name
58. Cell Phone Number
60. Project Address
62. FEIN #
63. Email Address
65. Project Owner Name
67. Contractor's Name (if different than owner
68. FEIN #
70. Contractor's Address
72. Contractor's Email Address
73. Phone Number
75. Project Description
79. Contract Amount
80. Cost of Building Materials that qualifies for exemptions
81. Sales Tax Percentage

83. Note: A contractor or builder who illegally uses this certification to obtain building materials for a project at a location other than the location listed above will forfeit all local enterprise zone benefits. 

    I hereby certify that the materials purchased with this certificate will be incorporated into the project address listed above and that I have obtained a building permit for this project.

85. Project Representative
86. Title
87. Date
    Date
89. Sub-Contractor List for Certificate of Sales Tax Exemption
91. Project Name

    Each sub-contractor for a project must apply for a Sales Tax Exemption Certificate.

93. Sub-Contractor's Business Name
94. FEIN #
96. Business Address
98. City
99. State
100. Zip Code
102. Contact Name
103. Phone Number
105. Email Address
106. Business Fax
108. Type of Business
110. Contract Amount
111. Cost of Building Materials that qualifies for exemption
112. Sales Tax
116. Sub-Contractor's Business Name
117. FEIN #
119. Business Address
121. City
122. State
123. Zip Code
125. Contact Name
126. Phone Number
128. Email Address
129. Business Fax
131. Type of Business
133. Contract Amount
134. Cost of Building Materials that qualifies for exemption
135. Sales Tax Percentage
139. Sub-Contractor's Business Name
140. FEIN #
142. Business Address
144. City
145. State
146. Zip Code
148. Contact Name
149. Phone Number
151. Email Address
152. Business Fax
154. Type of Business
156. Contract Amount
157. Cost of Building Materials that qualifies for exemption
158. Sales Tax Percentage
162. Sub-Contractor's Business Name
163. FEIN #
165. Business Address
167. City
168. State
169. Zip Code
171. Contact Name
172. Phone Number
174. Email Address
175. Business Fax
177. Type of Business
179. Contract Amount
180. Cost of Building Materials that qualifies for exemption
181. Sales Tax Percentage
183. Qualifying Materials for EX Sales Tax Exemption

185. Purchase of eligible building materials outside Illinois is allowed as long as the purchase is governed by the Illinois Retailers' Occupation Tax Act. For out-of-state purchases, this generally means that materials must be delivered to Illinois. For specific information about out-of-state purchases, please contact the local office of the Illinois Department of Revenue at 217-782-3336.

     Under Illinois law, construction contractors are considered the end users of the tangible personal property that they take off the market and permanently affix to real estate. Contractors who also sell at retail cannot act as retailers to themselves (by removing stock from their inventory) and claim the enterprise zone exemption. To qualify for the exemption, they must instead purchase qualifying materials from eligible retailers or separately bid and invoice labor and materials sold at retail.

187. Qualifying materials under the exemption include those that will be incorporated into real estate located in an enterprise zone by remodeling, rehabilitation, or new construction. 

     For example, common building materials such as lumber, bricks, cement, windows, doors, insulation, roofing materials and sheet metal; plumbing systems and components such as bathtubs, lavatories, sinks, faucets, garbage disposals, water pumps, water heaters, water softeners and water pipes can qualify for the deduction;

     Heating Systems: and components such as furnaces, ductwork, vents, stokers, boilers, heating pipes, and radiators;

     Electrical Systems: and components such as wiring, outlets and light fixtures which are physically incorporated;

     <Central Air Conditioning Systems, ventilation systems and components which are physically incorporated;

     Built-in cabinets and other woodwork which are physically attached; floor coverings such as tile, linoleum and carpeting that are permanently affixed by use of tacks, staples, or glue;

     Concrete (as long as labor and materials are separated);

     Landscaping Materials (as long as labor and materials are separated);

     Hard Wired Signs which are not portable; and in general, built-in appliances that are physically incorporated into real estate can qualify for the exemption.

189. Items which do not qualify: include tools machinery, equipment, fuel forms, free-standing appliances and furniture, portable ventilation units, window air-conditioning units, lamps, and area rugs.

     If you have  any questions please call the Illinois Department of Revenue Office: 217-782-3336.

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191. 1. Receive an email copy of this form.
192. Email address

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