Do you need a permit to replace a roof in Glen Ellyn, IL?

Village of Glen Ellyn, Illinois

city

535 Duane Street, Glen Ellyn, IL 60137

Required

PERMITS ARE APPLIED FOR ONLINE, AND THE FEE TURNS ON PROJECT TYPE AND COST. The Village's Building Division page says "The Building Division ensures public safety, health and welfare through the issuance of building permits, performing inspections to ensure construction is code compliant," that "The building permit application is now processed through the Village's online permit software," and that "The online permit software will walk through the application requirements for applying based on permit type and work scope." It says "Building permit fees are calculated based on the permit project type and construction costs as specified in the permit fee schedule located in the Village Code," and that the permit "will need to be printed and posted at the property where the construction is taking place to be viewed from the public way." The page does not say whether a roof replacement needs a permit, and this record did not read the Village's separate list of work that requires a building permit.

THE 2018 INTERNATIONAL RESIDENTIAL CODE, AS AMENDED BY THE VILLAGE CODE, PER THE VILLAGE'S OWN LIST OF ADOPTED CODES. The Village's Adopted Building Codes, Ordinances, and Applicable Regulations sheet says "The following codes, ordinances and acts have been adopted by the Village of Glen Ellyn to regulate construction activity" and "All permit applications received after January 1, 2024, will be subject to these regulations." It lists the "International Residential Code, 2018" with a note that it is "As amended by Village Code Title 4, Chapter 1," and the "International Energy Conservation Code, 2024 (as amended by the State of Illinois)." The Village's Building Codes page adds that "The Village has adopted local amendments to these codes to meet the Village's specific needs." Title 4, Chapter 1 of the Village Code was not read for this record, 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 Glen Ellyn 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.