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

Village of Evergreen Park, Illinois

city

9418 South Kedzie Avenue, Evergreen Park, IL 60805

Required

The Village's Building Permit Application says "Permits are required for any alteration, addition, repair or remodel of any structure," and that "General contractor and sub-contractor license(s) must be applied for and approved with the appropriate license fee paid and contractor license number assigned before any permits are issued." It also says "All non-owner occupied properties shall require a $10,000.00 cash bond" for permits, that "A sworn statement by the permit applicant showing the total cost of the project must be submitted with the permit application," and that "The project must start within 6 months after the issuance of the permit and must be completed 12 months after the issuance of the permit." The Village's permits page does not list a separate roofing permit application, and neither page names roof replacement in terms. The Building Department's inspection line on the application is 708-229-3333.

THE 2024 INTERNATIONAL RESIDENTIAL CODE, PER THE VILLAGE'S OWN CURRENT BUILDING CODES PAGE. The page says "This is a listing of the current building codes used in Evergreen Park" and names the "2024 International Building Code," the "2024 International Residential Code," the "2024 International Energy Conservation Code" and the "2024 International Property Maintenance Code." The page does not give an adopting ordinance number or date or list the Village's amendments. The Village's Building Permit Application refers to "Chapter 5, Sections 106 and 107 of the Village of Evergreen Park Ordinances," 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 Evergreen 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.