 |
Illinois Administrative Code (Last Updated: March 27, 2024) |
 |
TITLE86. REVENUE |
|
|
PART694. NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX |
| § 694.101. Nature of the Non-Home Rule Municipal Service Occupation Tax |
| § 694.105. Registration and Returns |
| § 694.110. Claims to Recover Erroneously Paid Tax |
| § 694.115. Jurisdictional Questions |
| § 694.120. Service Occupation Tax Regulations |
| § 694.125. Penalties, Interest and Procedures |
| § 694.130. Ordinance Filing Deadlines; When Tax Rate Change Applies |
|
SOURCE: Adopted at 24 Ill. Reg. 17839, effective November 28, 2000; amended at 32 Ill. Reg. 2834, effective February 8, 2008; amended at 39 Ill. Reg. 11527, effective July 29, 2015.
|
Notation
AUTHORITY: Implementing the Non-Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-1.4] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15].