Do you need a permit to replace a roof in Elmwood Park, IL?

Village of Elmwood Park, Illinois

city

11 West Conti Parkway, Elmwood Park, IL 60707

Required

PERMITS ARE PAID BEFORE WORK STARTS, AND THE VILLAGE LISTS A ROOFING APPLICATION AMONG ITS FORMS. The Code Administration/Building Department page says "Permits, plan review, business license inspections, contractor license and pre-sale inspections are scheduled through this department by calling 708-452-3920." The Village's Licensing & Permit Requirements page tells contractors to "Submit a copy of the signed contract of work to be performed" and to "Complete applicable permits: Building, Plumbing, Electrical, and / or HVAC," and says "All permits must be obtained and paid in full prior to any work started." It adds that "Most permits are issued within one week, but some permit approvals can take approximately 1 to 3 weeks depending on the scope of work being performed," that "No permits will be released until all requirements are met and the homeowner's water bill is current," and that "Inspections are required allowing 2 working days lead-time." A homeowner doing the work "is required to sign a Hold Harmless document." The Village's Code & Building Administration Forms page lists a "Roofing Spec. Application" among its fillable applications; neither page states in terms whether a roof replacement needs a permit.

THE 2021 INTERNATIONAL RESIDENTIAL CODE, PER THE VILLAGE'S OWN APPLICABLE CODES PAGE. The page says "The Village of Elmwood Park follows the 2021 International Building Code, International Mechanical Code, Illinois State Plumbing Code, International Energy Code, International Fuel Gas Code, International Residential Code and International Building Code," and "We follow the 2023 National Electric Code and the most current edition of the International Maintenance Code." The Village's Licensing & Permit Requirements page states the rule without an edition year: "The Village of Elmwood Park follows the current International Building (IBC), Fire, HVAC & Residential Codes." The Village's adopting ordinance and any local amendments sit in the Village Code, which this record did not read, so it does not state whether the Village has amended the IRC's roof provisions.

Illinois taxes the roofer, not the job, and the operative rate is not keyed to the Elmwood Park job address. Under 86 Ill. Adm. Code 130.1940(c), a construction contractor "does not incur Retailers' Occupation Tax liability as to receipts from labor furnished and tangible personal property (materials and fixtures) incorporated into a structure," but "incurs Use Tax on the cost price of the tangible personal property that is incorporated into real estate," with "roofing materials" named in the rule's own list of examples. Repair and replacement are taxed identically: 130.1940(a)(3) defines "construct" to include "repair, renovate or remodel." The Illinois Department of Revenue states the Use Tax rate as "6.25% of the purchase price or fair market value, whichever is greater." Where the contractor buys for resale, the local tax follows "the place of business at or from which the contractor or builder handles the transaction" (130.2075(b)(3)), so the combined rate on materials is the supply house's or the contractor's, which this record does not pin down. The authoritative lookup is the Illinois Department of Revenue's MyTax Illinois Tax Rate Finder.