BUSINESS TAX REFUND APPLICATION 
 
  City of Chicago                                          For Office Use Only                                       City of Chicago 
                                                                                                                     Department of Finance 
                                                        File #                                                       Tax Division – Refund Unit 
                                                        Date Rec’d:                                                  333 South State Street 
                                                        Initials:                                                    Suite 300 
                                                                                                                     Chicago, Illinois 60604 
  Business Name:                                                                                                                                       
  Business Address:                                                                                                                                    
  City, State, Zip:                                                                                                                                     
  Mailing Address (for refund if different from business address):                                                                                    
  City, State, Zip:                                                                                                                                     
                                                                                                                  
  Account Number:                                 Site:                      FEIN:      -                           IBTN:         - 
                                                         
  Are you currently or have you ever been audited by the Chicago Department of Finance?                Yes  No 
   If yes, you must provide a copy of the audit notice, audit assessment, or settlement agreement. 
 
                                                               TYPE OF REFUND 
  Note: REVIEW FILING INSTRUCTIONS BEFORE COMPLETING THIS APPLICATION. 
  Check the appropriate box below (Note: you must file a separate refund application for each tax). 
 
   Airport Departure Tax (8500)                          Gas Use Tax (7574)                                    Restaurant Tax (7525) 
   Amusement Tax (7510, 7511)                            Ground Transportation Tax (7595)                      Telecommunications Tax (7501 
   Bottled Water Tax (1904)                              Hotel Accommodations Tax (7520)                       Tire Fee (BA94) 
   Checkout Bag Tax (2737)                               Liquid Nicotine Tax (7514)                            Transaction / Lease Tax (7550) 
   Cigarette Tax (7506)                                  Liquor Tax (7573)                                     Use Tax - Non-titled property (8402) 
   Electricity Use Tax (7578)                            Motor Vehicle Lessor Tax (7575)                       Use Tax – Titled property (8400) 
   ETS / 911 Surcharge (2906, 2908)                      Natural Gas Occupation Tax (7571)                     Vehicle Fuel Tax (7577) 
   Foreign Fire Insurance Tax (7505)                     Parking Tax (7530)                                    Other                                 
   Fountain Soft Drink Tax (7590)                        Real Property Transf. Tax (7551, 7553) 
  Tax refund period:                                                               Amount of tax refund requested:                                      
 
  Please state in detail below the reason(s) for refund request (attach additional sheet if necessary): 
 
  Note:      All refunds must be properly substantiated with cancelled checks and supporting documentation. See filing 
             instructions for required supporting documentation. 
 
  Under penalty of perjury, I certify that the information contained in this application and the attached supporting documents are true and correct. 
 
  Signature                                       Print Name                                                               Date 

  Title                                           Phone                                                                    E-mail Address 
 
                                            PLEASE SEE REVERSE SIDE FOR INSTRUCTIONS 
 
                                                           FOR OFFICE USE ONLY 
                                                                                                             
  Audited by:                               Title:                                        Date:              Telephone Number:                        
 
    Approved     Denied                Authorized by:                                             Date:                                               
 
  Voucher #                                             Date to comptroller:          /   /                         Approved Amount 
                                                                                   
                                                                                                           Tax             
  Check #                                                Date from comptroller:       /   /                Interest        
                                                                                                           Total           
                                                                                    
  Certified Mail #                                      Date to comptroller:          /   /                
                    
Processor Signature:                                                                                Date:                                             

                                  BUSINESS TAX REFUND APPLICATION 
                                   FILING INSTRUCTIONS 
 
 REFUND STATUTE OF LIMITATIONS 
 
 The statute of limitations for filing a refund request is three (3) years from the date taxes were paid, except for the Amusement Tax, 
 the Natural Gas Occupation Tax, and the Electricity Use Tax, for which the refund statute of limitations is one (1) year. 
 
 WHO IS ELIGIBLE: 
 
 1.  Taxpayers who bore the burden of paying the tax and remitted such tax directly to the Chicago Department of Finance in error. 
 
 2.  Tax collectors who do and have collected the tax from another person, remitted such tax directly to the Chicago Department of 
 Finance in error and have subsequently unconditionally repaid the tax to the person(s) from which it was collected. 
 
 SUPPORTING DOCUMENTATION 
 
 All refund claims must be substantiated with supporting documentation. Supporting documentation can include but is not limited to 
 completed Amended Tax Returns, general ledgers, lease agreements, proof of refund to customers, invoices, and sales receipts. 
 
 REFUND PROCESSING PROCEDURES 
 
 The request for refund must be filed on the Department of Finance Business Tax Refund Application. Refunds will not be approved if 
 you owe other tax or non-tax debt (warrants, parking tickets, water bills, etc.) to the City of Chicago. 
 
 After the Department receives your refund application, you will be sent a Notification of Receipt of Refund/Credit Request 
 acknowledging receipt of your refund application. The refund process begins when the Department of Revenue issues you the 
 Notification of Receipt of Refund/Credit Request and can take up to six (6) months to complete. Approved refund claims will receive 
 interest at the statutory rate beginning on the date the tax was paid in error and running through the date the Department of Finance 
 approves the claim in writing. 
 
 After your refund request is approved or denied, you will be issued a Notice of Tentative Determination of Claim. If your claim is 
 approved, you will be issued either a refund or a credit towards future tax liability. If your refund claim is denied, you may file a written 
 protest within 35 days of the date of receipt of the notice. If you file a timely protest, a formal administrative hearing will be scheduled. 
 If you do not file a written protest within 35 days, the Determination will become final, and you will lose your right to object to the 
 Determination in court. 

 Please file your completed refund application and submit any supporting documentation to: 

 Chicago Department of Finance 
 Tax Division – Refund Unit 
 333 South State Street 
 Suite 300 
 Chicago, Illinois 60604-3977 
  
 or                                                             or 
  
 revenuedatabase@cityofchicago.org                              taxrefunds@cityofchicago.org  
 
 If you have any further questions, please call (312) 747-8921.