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Permitting Authorities / Illinois / City of Macomb Office of Community Development

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

Adopted code

City of Macomb Office of Community Development

Building permits in the City of Macomb, Illinois, in McDonough County, are issued by the City's Office of Community Development, which houses the building inspector, at 232 E. Jackson Street. The Illinois Capital Development Board says "The State has not adopted a building code for repairs to existing single family residences," so Macomb's roofing rules are its own: the Office's Community Development page lists the International Residential Code 2018 among its building codes adopted in 2021, with ice and water shield required under Table R301.2(1). This listing covers the office's contact details, the City's own statements on code and permits, and the rules state law sets for every Illinois roofer.

Jurisdiction
City of Macomb, Illinois
Jurisdiction type
city
Address
232 E. Jackson Street, 2nd floor, Macomb, IL 61455
Contact
  • url: https://cityofmacomb.com/community-development/
  • phone: 309-833-4944
Permit portal
Permit portal
Contractor registration required
Required
Registration details
  • state_level: Illinois licenses roofing contractors statewide with no dollar threshold. 225 ILCS 335/9(2): "No work involving the construction, reconstruction, alteration, maintenance, or repair of any kind of roofing or waterproofing may be done except by a roofing contractor or a qualifying party licensed or credentialed under this Act." Under 225 ILCS 335/5(a-3), "A municipality or a county that requires a building permit may not issue a building permit to a roofing contractor unless that contractor has provided sufficient proof of current licensure as a roofing contractor by the State," and a holder of a limited license is restricted to permits for work on residential properties of 8 units or less. The Illinois Department of Financial and Professional Regulation lists "Roofing Contractor, Licensed" among the professions it licenses.
  • city_level: A CITY REGISTRATION ON TOP OF THE STATE LICENSE. The City's Application for Contractor Registration lists "General Building: $25.00/yr (Contractors must submit a copy of their Illinois Roofing License to obtain permits for roofing work)," requires certificates of liability and workers compensation insurance, and says "Registration must be completed annually."
Permit process note
The Community Development page says "Permits pertaining to work on any structures, plumbing, electrical, HVAC, demolitions or work within a public right-of-way area are issued through the Department." The City's 2026 Building Permit Application offers Roofing as one of its permit types and says "Permit fee is based on project cost." The Permit Fee Schedule sets the fee at a $22 base plus 0.55 percent of project cost, for example $77.00 on a $10,000.00 job, and says "Fees may be paid with cash, check, or card." Neither page says in terms whether a roof replacement on a house needs a permit, so this listing does not state a yes or no answer for a re-roof. Applications may also be made online.
Adopted code
THE 2018 INTERNATIONAL RESIDENTIAL CODE, PER THE CITY'S OWN COMMUNITY DEVELOPMENT PAGE. Under "Building Codes Adopted 2021," the page lists "International Residential Code 2018" with "Table R301.2(1) (Ice & Water Shield Required)," together with the International Building Code 2018, International Property Maintenance Code 2018 and the Illinois State Plumbing Code. The City's adopting ordinance and any amendments are codified in the Macomb Code of Ordinances, which this record did not read, so it does not state whether the City has amended the IRC's other roof provisions.
Ice & water shield
Required — REQUIRED, PER THE CITY'S OWN CODES LIST. The Community Development page lists "International Residential Code 2018" followed by "Table R301.2(1) (Ice & Water Shield Required)." This rests on the department's own published code list; the enacted amendment text was not read. About ice & water barrier
Sales & use tax
Illinois taxes the roofer, not the job, and the operative rate is not keyed to the Macomb 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.

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Sources

Roofing questions: Macomb, IL

Is ice & water shield required in Macomb, IL?

Yes. REQUIRED, PER THE CITY'S OWN CODES LIST. The Community Development page lists "International Residential Code 2018" followed by "Table R301.2(1) (Ice & Water Shield Required)." This rests on the department's own published code list; the enacted amendment text was not read.

Do roofing contractors need a license or registration in Macomb, IL?

Yes.

What building code does Macomb, IL use?

THE 2018 INTERNATIONAL RESIDENTIAL CODE, PER THE CITY'S OWN COMMUNITY DEVELOPMENT PAGE. Under "Building Codes Adopted 2021," the page lists "International Residential Code 2018" with "Table R301.2(1) (Ice & Water Shield Required)," together with the International Building Code 2018, International Property Maintenance Code 2018 and the Illinois State Plumbing Code. The City's adopting ordinance and any amendments are codified in the Macomb Code of Ordinances, which this record did not read, so it does not state whether the City has amended the IRC's other roof provisions.