Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART396. METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX |
§396.115. Jurisdictional Questions
Latest version.
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a) When used in this Part, "district" means the Metro-East Park and Recreation District created under the Metro-East Park and Recreation District Act.
b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro-East Park and Recreation District Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the district.