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

City of Loves Park, Illinois

city

100 Heart Blvd., Loves Park, IL 61111

Required

The City's Building page says "The Building Department is responsible for issuing permits for new construction, remodeling and demolition of all structures in the City of Loves Park." The City's permit questions page says "Permits are needed for anything that requires inspections. This includes all new buildings, structural changes, remodeling projects, electrical, mechanical, and plumbing work," and that "If you do not obtain a permit prior to work being done, fees may be doubled." Neither page names roofing in terms, but the City's building permit fee schedule, effective February 15, 2018, lists a residential "Re-Roof" at "$ 40.00 (flat fee)", and the City's 1 & 2 Family Dwelling permit application asks for the roofing contractor's license number. Permits "must be faxed, mailed or turned in at the Community Development Department and paid for in the Clerks Office prior to work being started."

THE 2021 INTERNATIONAL RESIDENTIAL CODE WITH LOCAL AMENDMENTS, PER THE CITY'S OWN BUILDING PAGE. The page says "The City has adopted the 2021 ICC International Building Code series" and that "Each of these codes will have limited local amendments," that "The effective date of the new codes is April 1, 2025," and lists "International Residential Code for One- and Two-Family Dwellings, Edition 2021 Code with Amendments" and "International Existing Building Code, Edition 2021 with Amendments" among its building codes. The amendments are codified in the City's Municipal Code, which the City publishes through an outside code host and which this record did not read, so it does not state whether the City has amended the IRC's roof provisions.

Illinois taxes the roofer, not the job, and the operative rate is not keyed to the Loves 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.