Public Accountability Report Public Accountability Report

Department of Revenue
(Appropriated Spending in Thousands)
  FY 2019 FY 2018
Reporting Programs Expenditures Headcount Expenditures Headcount
Administer State and Local Tax Laws $ 784,556.2 1,359.4 $ 692,170.9 1,429.0
Funding Agent for the IHDA Affordable Housing Program $ 88,606.9 0.0 $ 64,668.8 0.0
Property Tax Oversight $ 10,811.6 24.1 $ 10,843.0 25.0
Liquor Control Commission $ 5,525.0 35.8 $ 6,146.0 35.0
Non-Reporting Programs
Refunds and Distributions to Local Governments  $ 5,162,742.6 N/A $ 4,937,354.5 N/A
Charitable Gaming Regulation  $ 587.7 N/A $ 619.9 N/A
Totals $ 6,052,830.0 1,419.3 $ 5,711,803.1 1,489.0

Totals may not add due to rounding.

Explanatory Notes

Fiscal year 2019 expenditures include employee back wages that have been owed to state employees who were denied a wage increase pursuant to a collective bargaining agreement.

Agency Narrative

The primary responsibility of the Illinois Department of Revenue (IDOR) is to serve as the tax collection agency for state and local government. The department also oversees the state's local property tax system and functions as the funding agent for the Illinois Housing Development Authority. IDOR is responsible for administering 82 tax laws, including the authorization to collect certain taxes on behalf of local governments. In fiscal year 2019, the department processed more than 6.4 million individual income tax returns and 4.0 million business tax returns. Its tax operations are divided into six primary areas of supervision: Account Processing, Taxpayer Services, Audits, Collections, Information Technology, and Administrative Services. These operating areas generate approximately $48.0 billion for state and local government. Tax revenues come from three key sources: (1) individual and corporate income taxes; (2) sales and use taxes; and (3) excise taxes, including taxes on liquor, cigarettes, public utilities, hotel occupancy, motor fuel, coin-operated amusement devices, bingo, and real estate transfers. IDOR also assists local governments with property tax responsibilities and tax oversight functions. This includes the administration and supervision of the state's $30.8 billion local property tax system. The department issues county equalization factors to ensure uniform property assessment levels throughout the state and assists local offices with their property tax responsibilities.

The Liquor Control Commission regulates approximately 30,100 licensed businesses that manufacture, distribute, and sell alcoholic beverages in the state, as well as 8,600 licensed special event functions where alcoholic beverages are sold. The commission is also involved in educational and public awareness campaigns to reduce underage drinking. Effective July 1, 2019, the Liquor Control Commission became its own state agency and no longer reports to IDOR.