PART670. SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY  


§ 670.101. Nature of the Special County Retailers' Occupation Tax For Public Safety
§ 670.105. Registration and Returns
§ 670.110. Claims to Recover Erroneously Paid Tax
§ 670.115. Jurisdictional Questions
§ 670.120. Incorporation of Retailers' Occupation Tax Regulations by Reference
§ 670.125. Penalties, Interest and Procedures
§ 670.130. Ordinance Filing Deadlines; When Tax Rate Change Applies
SOURCE: Adopted at 20 Ill. Reg. 13065, effective September 24, 1996; amended at 22 Ill. Reg. 14926, effective August 3, 1998; amended at 24 Ill. Reg. 8140, effective May 26, 2000; amended at 24 Ill. Reg. 17844, effective November 28, 2000; emergency amendment at 38 Ill. Reg. 4125, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14383, effective June 25, 2014; amended at 39 Ill. Reg. 11515, effective July 29, 2015.

Notation

AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax For Public Safety, Public Facilities, or Transportation Law of the Counties Code [55 ILCS 5/5-1006.5] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].