§ 693.101. Nature of the Non-Home Rule Municipal Retailers' Occupation Tax

§ 693.105. Registration and Returns

§ 693.110. Claims to Recover Erroneously Paid Tax

§ 693.115. Jurisdictional Questions

§ 693.120. Retailers' Occupation Tax Regulations

§ 693.125. Penalties, Interest and Procedures

§ 693.130. Ordinance Filing Deadlines; When Tax Rate Change Applies

SOURCE: Adopted at 24 Ill. Reg. 17831, effective November 28, 2000; amended at 32 Ill. Reg. 2829, effective February 8, 2008; emergency amendment at 38 Ill. Reg. 4151, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14413, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21998, effective June 25, 2014; amended at 39 Ill. Reg. 11523, effective July 29, 2015; amended at 47 Ill. Reg. 2827, effective February 7, 2023.