Ill. Admin. Code tit. 86, § 270.105 - Registration and Returns

a) Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule Municipal Retailers' Occupation Tax Act. No special registration for a Home Rule Municipal Retailers' Occupation Tax is required.

b) Requirements as to Returns

1) The information required for the Home Rule Municipal Retailers' Occupation Tax shall be furnished on the taxpayer's Retailers' Occupation Tax return form.

2) If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the retailer must also report Home Rule Municipal Retailers' Occupation Tax information in its returns on the gross receipts basis. If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, the retailer must also report Home Rule Municipal Retailers' Occupation Tax information in its returns on the gross sales basis.

3) If applicable, aviation fuel tax returns shall be filed in accordance with Section 3 of the Retailers' Occupation Tax Act and 86 Ill. Adm. Code 130.541, except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. [65 ILCS 5/8-11-1] (See also 86 Ill. Adm. Code 270.101(a)(3)).

Notes

Ill. Admin. Code tit. 86, § 270.105

Amended at 15 Ill. Reg. 3507, effective February 21, 1991

Amended at 49 Ill. Reg. 3213, effective 2/26/2025