Electricity Infrastructure Maintenance Fee (7576)

Municipal Code Reference: 3-54
CAPS Code Reference: 1002920051400
Tax Return Form Code: Form 7576
Procedure: The Electricity IMF is imposed on electricity deliverers as compensation for using public rights of way in the City of Chicago.
Tax Base: Calculated on a monthly basis:
  • for the first 2,000 kilowatt-hours used or consumed in a month; $0.0053 cents per kilowatt-hour;
  • for the next 48,000 kilowatt-hours used or consumed in a month; $0.0035 cents per kilowatt-hour;
  • for the next 50,000 kilowatt- hours used or consumed in a month; $0.0031 cents per kilowatt-hour;
  • for the next 400,000 kilowatt- hours used or consumed in a month; $0.00305 cents per kilowatt-hour;
  • for the next 500,000 kilowatt- hours used or consumed in a month; $0.0030 cents per kilowatt-hour;
  • for the next 2,000,000 kilowatt- hours used or consumed in a month; $0.0028 cents per kilowatt-hour;
  • for the next 2,000,000 kilowatt- hours used or consumed in a month; $0.00275 cents per kilowatt-hour;
  • for the next 5,000,000 kilowatt- hours used or consumed in a month; $0.0027 cents per kilowatt-hour;
  • for the next 10,000,000 kilowatt- hours used or consumed in a month; $0.00265 cents per kilowatt-hour; and
  • for all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; $0.0026 cents per kilowatt-hour.
Exemptions, Deductions and Credits: Electricity distributed to the City of Chicago is exempt from the Electricity IMF. Sales for resale are exempt from the fee. No exemption shall apply to delivering electricity to a person who owns and/or controls a building and that person furnishes electricity to the building occupants. In that situation, the provider is required to collect the fee from the reseller and remit it to the Department.

Distributors of electricity are allowed credit for any portion of the fee related to deliveries the charges of which are written off as uncollectible. However, if such charges are after that collected, the delivering supplier shall be obligated to pay such fee.

Rulings and Procedures: August 1998 Bulletin: Electricity Use Tax & Infrastructure Maintenance Fee