35 ILCS 200/11-180
As used in this Division:
"Department" means the Department of Revenue.
"Municipal joint sewage treatment agency" means a municipal joint sewage treatment agency organized and existing under the Intergovernmental Cooperation Act.
"Municipal sewer commission" means a sewer commission organized and existing under Division 136 of Article 11 Illinois Municipal Code.
"Not-for-profit corporation" means an Illinois corporation organized and existing under the General Not For Profit Corporation Act of 1986 that is in good standing with the State and has been granted status as an exempt organization under Section 501(c) of the Internal Revenue Code or any successor or similar provision of the Internal Revenue Code.
"Qualifying wastewater facility" means a wastewater facility that collects, treats, or disposes of domestic, commercial, and industrial sewage and waste on behalf of the corporation's members on a mutual or cooperative and not-for-profit basis and that is owned by a not-for-profit corporation whose members consist exclusively of one or more incorporated cities, villages, or towns of this State, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, or rural wastewater companies.
"Rural wastewater company" means a not-for-profit corporation whose primary purpose is to own, maintain, and operate a system for the collection, treatment, and disposal of sewage and industrial waste from residences, farms, or businesses exclusively in the State of Illinois and not otherwise served by any city, village, town, municipal joint sewage treatment agency, municipal sewer commission, or sanitary district.
"Sanitary district" means a sanitary district organized and existing under the Sanitary District Act of 1907.
"Wastewater facility" means a plant or facility whose primary function is to collect, treat, or dispose of domestic, commercial, and industrial sewage and waste, together with all other real and personal property reasonably necessary to collect, treat, or dispose of the sewage and waste.
35 ILCS 200/11-180