PART630. COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX  


§ 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.

Notation

AUTHORITY: Implementing Section 4(b) of the Water Commission Act of 1985 [70 ILCS 3720] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-25].