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Permitting Authorities / Illinois / City of Mattoon Community Development and Code Enforcement Office

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

Adopted code

City of Mattoon Community Development and Code Enforcement Office

Building permits in the City of Mattoon, Illinois, in Coles County, are handled by the City's Community Development and Code Enforcement Office at City Hall, 208 North 19th Street. The Illinois Capital Development Board says "The State has not adopted a building code for repairs to existing single family residences," so Mattoon's roofing rules are its own: the office's page lists the 2024 International Residential Code among the codes it enforces. 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 Mattoon, Illinois
Jurisdiction type
city
Address
208 North 19th Street, Mattoon, IL 61938
Contact
  • url: https://mattoon.illinois.gov/government/code-enforcement/
  • phone: 217-234-7367
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.
Permit process note
The office's page says "The Building Inspections Office requires the following when submitting plans for review and issuance of a building permit," lists a Building Permit Application among its downloads, and says "If anyone but the owner applies for the permit, we require certification from the owner." The page does not say whether a roof replacement needs a permit, so this listing does not state a yes or no answer for a re-roof.
Adopted code
THE 2024 INTERNATIONAL RESIDENTIAL CODE, PER THE CITY'S OWN CODE ENFORCEMENT PAGE. The page says "The Code Enforcement Office is primarily responsible for the enforcement of the following ordinances and codes" and lists "International Residential Code- 2024," "International Building Code – 2024" and "International Existing Building Code – 2021." The page does not cite the adopting ordinance. The City's Code of Ordinances is hosted on American Legal Publishing, which this listing did not read, so it does not state whether the City has amended the IRC's roof provisions.
Sales & use tax
Illinois taxes the roofer, not the job, and the operative rate is not keyed to the Mattoon 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: Mattoon, IL

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

Yes.

What building code does Mattoon, IL use?

THE 2024 INTERNATIONAL RESIDENTIAL CODE, PER THE CITY'S OWN CODE ENFORCEMENT PAGE. The page says "The Code Enforcement Office is primarily responsible for the enforcement of the following ordinances and codes" and lists "International Residential Code- 2024," "International Building Code – 2024" and "International Existing Building Code – 2021." The page does not cite the adopting ordinance. The City's Code of Ordinances is hosted on American Legal Publishing, which this listing did not read, so it does not state whether the City has amended the IRC's roof provisions.