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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART680. SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY |
| § 680.101. Nature of the Special County Service Occupation Tax For Public Safety |
| § 680.105. Registration and Returns |
| § 680.110. Claims to Recover Erroneously Paid Tax |
| § 680.115. Jurisdictional Questions |
| § 680.120. Incorporation of Service Occupation Tax Regulations by Reference |
| § 680.125. Penalties, Interest and Procedures |
| § 680.130. Ordinance Filing Deadlines; When Tax Rate Change Applies |
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SOURCE: Adopted at 20 Ill. Reg. 13073, effective September 24, 1996; amended at 22 Ill. Reg. 14930, effective August 3, 1998; amended at 24 Ill. Reg. 8143, effective May 26, 2000; amended at 39 Ill. Reg. 11519, effective July 29, 2015.
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Notation
AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax For Public Safety 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].