Landscaping Permits & Licenses in Aurora, IL

While not a tax per se, this annual report is a mandatory compliance obligation for all LLCs and includes a fee that supports state regulatory functions. Must be filed even if no business activity occurred. File online: https://www.ilsos.gov/corporaterecordsearch/CoreSearch.do

Required for all LLCs. Annual report required separately (see below).

Applies to all LLCs. Online filing available.

Must publish in newspaper for 3 weeks in county of use and file affidavit. Applies statewide if multi-county.

Chicago imposes a non-specific business tax on all businesses operating within city limits. Landscaping services are taxed at 2.5% of gross receipts. Registration required via the Chicago Business Tax Application. Other municipalities may have similar taxes; check local ordinances.

This is a local tax imposed by certain counties on businesses for local services. It is collected by IDOR. Businesses must register and report via the Illinois Business Tax System. See: https://www2.illinois.gov/sites/税务/Forms/IL-1000-INST.pdf

Required for all LLCs that have employees or elect to be taxed as a corporation. Can be obtained online at no cost via the IRS EIN application: https://sa.www4.irs.gov/modiein/individual/index.jsp

LLCs are pass-through entities; while the business itself does not pay state income tax, it must register with IDOR to report ownership information and ensure proper reporting on members' individual returns. Required even if no employees or sales tax collected.

Landscaping businesses typically require a "Limited Business License" or "Signboard" if no employees; check specific category via BACD portal

No general county business license; Chicago handles city operations separately. Specific licenses (e.g., tobacco) may apply if relevant

Confirms property zoning allows landscaping operations; required for home-based or commercial sites

Landscaping home businesses allowed if no on-site storage of equipment/chemicals exceeding limits; <25% of home used

Required for any structural changes; landscaping storage may trigger if >200 sq ft

Wall signs up to 200 sq ft allowed in commercial zones; zoning approval required first

High-piled storage or hazardous materials common for landscaping chemical storage

Registration required to avoid excessive false alarm fees

Specific to municipalities outside Chicago/Cook; requirements vary widely by city (e.g., Aurora, Naperville)

No permit but enforced; 7am-9pm weekdays typical limits. Chicago has separate ordinance (65 dB max)

Required under county/municipal MS4 permits; Chicago has separate DOB requirements

Illinois law requires all employers with at least one employee to carry workers' compensation insurance, regardless of business structure. Sole proprietors without employees are exempt. Landscaping is classified as a high-risk industry, which may increase premiums. Coverage must be obtained through a private insurer or the IWCC assigned risk pool.

While not mandated by Illinois law, general liability insurance is strongly recommended for landscaping businesses due to risks of property damage, bodily injury, and slip-and-fall incidents. Some municipalities or clients may require proof of coverage for contracts. No state penalty for lack of coverage, but significant financial risk exists without it.

Not legally required in Illinois for landscaping businesses. However, if the business offers design consulting, irrigation planning, or other professional services, E&O insurance is strongly recommended to protect against claims of negligence or faulty advice. No state enforcement or penalties apply.

A $10,000 surety bond is required only for licensed landscape architects under IDFPR rules. General landscaping (mowing, planting, mulching, etc.) does not require a license or bond. This bond protects clients from financial loss due to unethical or unprofessional conduct. Most landscaping businesses do not need this unless offering professional design services requiring licensure.

Illinois law requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimums: $25,000 bodily injury per person, $50,000 per accident, and $20,000 for property damage. This applies to any vehicle used for business purposes, including trucks, mowers on trailers, and vans. Personal auto policies typically exclude business use, so commercial auto insurance is mandatory.

Obtain Illinois Business Tax Number (IBT). Required for sales/use tax if applicable.

Landscaping services are generally not subject to sales tax in Illinois if provided as a standalone service. However, if tangible personal property (e.g., sod, shrubs, mulch) is sold and installed, the entire charge may be taxable unless separately stated and installation is incidental. See IDOR guidance: https://www2.illinois.gov/sites/税务/Books/Pub120/Pages/Chapter-3.aspx#Landscape

Required for all employers paying wages to employees working in Illinois. Includes withholding from employee wages for state income tax. Registration is completed via the Illinois Business Registration System: https://www2.illinois.gov/sites/税务/Pages/Business-Registration.aspx

Employers must register with IDES and pay unemployment insurance tax on first $12,000 in wages per employee annually (as of 2024). New employers pay a standard rate of 3.75%. More info: https://ides.illinois.gov/Portals/0/Documents/Employer/Employer%20Tax%20Rate%20Booklet.pdf

Illinois does not mandate product liability insurance. However, if the landscaping business sells plants, mulch, pesticides, or other products, it may be liable for damages caused by defective or contaminated products. Coverage is typically included in general liability policies but should be verified. Strongly recommended for risk mitigation.

Liquor liability insurance is not required for standard landscaping operations. Only applicable if the business hosts events where alcohol is served and holds an ILCC liquor license. General landscaping businesses do not need this coverage.

While single-member LLCs without employees may use the owner's SSN, obtaining an EIN is strongly recommended for liability protection and banking purposes. This is a federal requirement administered by the IRS.

LLCs are pass-through entities unless electing corporate taxation. Landscaping business owners must report profits/losses on Form 1040 Schedule C and pay self-employment tax via Schedule SE. Multi-member LLCs file Form 1065.

Landscaping businesses must comply with OSHA standards including hazard communication (chemicals like herbicides), personal protective equipment (PPE), powered equipment safety (mowers, trimmers), and recordkeeping (Form 300 if 10+ employees). Employers must provide training and maintain Safety Data Sheets (SDS) for hazardous chemicals.

Landscaping businesses that apply restricted-use pesticides must ensure certified applicators are present. All businesses using pesticides in agricultural or non-agricultural settings must comply with EPA’s Worker Protection Standard (40 CFR Part 170), including training, notification, decontamination supplies, and emergency assistance. Certification through state (Illinois Department of Agriculture) is required for applicators.

Landscaping businesses with employees must comply with federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), recordkeeping, and child labor rules. Some exemptions may apply, but most field workers are non-exempt. Applies regardless of business size if engaged in interstate commerce (which most landscaping businesses are).

All employers, including LLCs, must complete Form I-9 for each employee to verify identity and authorization to work in the U.S. Employers must retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

Landscaping businesses meeting the employee threshold must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small landscaping businesses do not meet this threshold.

Landscaping businesses must ensure all advertising is truthful, not misleading, and substantiated (e.g., claims about "organic" treatments, "eco-friendly" services). Applies to websites, social media, and promotional materials. The FTC enforces against deceptive or unfair practices under Section 5 of the FTC Act.

All employers with employees in Illinois must register with IDES and file quarterly unemployment insurance tax returns (Form UI-3/CT), regardless of whether they paid wages during the quarter (zero return required).

Employers must file federal Form 941 (quarterly), Form 940 (annually), and W-2 (annually) with the IRS. These are tied to the business EIN. Landscaping businesses with employees must comply.

Illinois imposes sales tax on certain landscaping materials and services. Businesses must register with IDOR and file returns (Form ST-1) monthly, quarterly, or annually based on volume. No renewal, but ongoing filing required.

Contractors providing services in Chicago, including landscaping, must obtain and renew a Contractor’s Occupational Tax license. Applies to businesses bidding, negotiating, or performing work in the city.

Commercial applicators must renew annually by December 31. Requires 6 hours of continuing education every 3 years. Applies to landscaping businesses offering pest control, weed abatement, or fertilizer application with pesticides.

Certified applicators must complete 6 hours of continuing education every 3 years. Courses must be approved by the Illinois Department of Agriculture.

Employers must display current labor law posters including Minimum Wage, Workers’ Compensation, EEO, FMLA, and OSHA. Posters available free from IDOL. Also, local business licenses (if required) must be visibly displayed at place of business or job site if applicable.

Landscaping businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries), Form 300A (Summary), and Form 301 (Incident Report). Form 300A must be posted February 1–April 30 each year. Employers with fewer than 10 employees are generally exempt unless asked by OSHA.

Illinois law requires all employers with employees to carry workers’ compensation insurance. Landscaping is classified as a high-risk industry. Sole proprietors without employees are not required to carry coverage for themselves unless they elect to.

Employers with at least one employee must display the EEO is the Law poster. Available free from EEOC website. Also required in Illinois: IDOL posters on minimum wage, sexual harassment prevention, and workers’ compensation.

All employers must provide annual sexual harassment prevention training to employees. Training must include content on Illinois Human Rights Act, prevention of abusive conduct, and bystander intervention. Can be self-conducted or third-party.

Federal law requires businesses to keep tax-related records (e.g., receipts, invoices, employment records) for at least 3 years. Employment tax records must be kept for at least 4 years. Illinois follows similar guidelines. Recommended: 7 years for all business records.

Many Illinois cities (e.g., Chicago, Aurora, Naperville) require local business licenses. Renewal is typically annual. Example: Chicago requires a General Business License renewed annually with a fee based on gross receipts. Verify with local clerk’s office.

Landscaping businesses that generate hazardous waste (e.g., from equipment maintenance or chemical use) must comply with EPA’s Resource Conservation and Recovery Act (RCRA). Most small landscapers qualify as "conditionally exempt small quantity generators" (CESQG) if producing <220 lbs/month, but must still follow storage, labeling, and disposal rules.

While not a direct operational rule, landscaping businesses must use equipment that complies with federal emissions standards under the Clean Air Act. The EPA regulates noise and exhaust emissions from small engines. Equipment must bear EPA certification labels. Enforcement is typically through manufacturers, but use of non-compliant equipment may violate federal law.

Landscaping businesses with physical locations open to customers must comply with ADA Title III (e.g., accessible entrances, restrooms, pathways). Mobile-only or residential-service-only businesses with no public-facing facility are generally exempt.

There is no federal license required to operate a general landscaping business. Licensing for landscaping services (e.g., pesticide application) is handled at the state level (Illinois Department of Agriculture). This reflects federal policy—no overarching federal license exists for landscaping.

All LLCs in Illinois must file an Annual Report with the Secretary of State. The report confirms current information such as principal address, registered agent, and manager/member details. Filing can be completed online via the Illinois Secretary of State website.

Businesses registered with the Illinois Department of Revenue (IDOR) for tax purposes (e.g., sales tax, contractor’s sales tax) do not file a separate annual renewal, but must keep registration active by filing required returns. If a business stops operating, it must cancel its accounts.

Employers must withhold state income tax from employee wages and file Form IL-941 quarterly. New employers typically start with monthly filings and may qualify for quarterly after meeting thresholds.