§ 630.101. Nature and Rate of the County Water Commission Retailers' Occupation Tax

§ 630.105. Exemptions from the County Water Commission Retailers' Occupation Tax

§ 630.110. Registration and Returns

§ 630.115. Claims to Recover Erroneously Paid Tax

§ 630.120. Jurisdictional Questions

§ 630.125. Incorporation of Retailers' Occupation Tax Regulations by Reference

§ 630.130. Penalties, Interest and Procedures

§ 630.135. Effective Date

SOURCE: Adopted at 13 Ill. Reg. 9362, effective June 6, 1989; amended at 15 Ill. Reg. 5762, effective April 5, 1991; amended at 24 Ill. Reg. 17808, effective November 28, 2000; emergency amendment at 38 Ill. Reg. 4112, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14368, effective June 25, 2014; amended at 47 Ill. Reg. 2788, effective February 7, 2023.