§396.105. Registration and Returns

Latest version.

a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Illinois Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Metro-East Park and Recreation District Act. No special registration for the Metro-East Park and Recreation District Service Occupation Tax is required.

b) The information required for the Metro-East Park and Recreation District Service Occupation Tax shall be furnished on the taxpayer's Illinois Service Occupation Tax return form.

                    
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