Illinois Code § 220 ILCS 5/3-121

As used in Section 2-202 of this Act, the term
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"gross revenue" includes all revenue which (1) is collected by a public
utility subject to regulations under this Act (a) pursuant to the rates,
other charges, and classifications which it is required to file under
Section 9-102 of this Act and (b) pursuant to emergency rates as permitted by
Section 9-104 of this Act, and (2) is derived from the intrastate public
utility business of such a utility. Such term does not include revenue
derived by such a public utility from the sale of public utility services,
products or commodities to another public utility, to an electric
cooperative, or to a natural gas cooperative for resale by such public utility, electric cooperative, or natural gas cooperative.
"Gross revenue" shall not include any charges added to customers' bills
pursuant to the provisions of Section 9-221, 9-221.1 and 9-222 of this Act
or consideration received from business enterprises certified under
Section 9-222.1 of this Act to the extent of such exemption and during the
period in which the exemption is in effect.

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