Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART694. NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX |
§694.115. Jurisdictional Questions
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a) When used in this Part, "municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town that has superseded a civil township.
b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Non-Home Rule Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the municipality.