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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART280. HOME RULE MUNICIPAL SERVICE OCCUPATION TAX |
| § 280.101. Nature of the Home Rule Municipal Service Occupation Tax |
| § 280.105. Registration and Returns |
| § 280.110. Claims to Recover Erroneously Paid Tax |
| § 280.115. Jurisdictional Questions |
| § 280.120. Incorporation of Service Occupation Tax Regulations by Reference |
| § 280.125. Penalties, Interest and Procedures |
| § 280.130. Effective Date |
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SOURCE: Adopted May 21, 1962; amended at 6 Ill. Reg. 2845, 2848 and 2850, effective March 3, 1982; codified at 6 Ill. Reg. 9688; amended at 15 Ill. Reg. 6290, effective April 11, 1991; amended at 24 Ill. Reg. 8114, effective May 26, 2000.
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Notation
AUTHORITY: Implementing the Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-5] and authorized by Section 39b1 of the Civil Administrative Code of Illinois [20 ILCS 2505].