Ill. Admin. Code tit. 86, § 230.101 - Nature of the Home Rule County Service Occupation Tax
The corporate authorities of a home rule county are authorized
by Section 5-1007 of the Counties Code (Ill. Rev. Stat. 1989, ch. 34, par.
5-1007) (the
Servicemen are required to collect the Home Rule County Service
Occupation Tax (when applicable) from purchasers of service in conformance with
the requirements of the Service Occupation Tax Regulations (86 Ill. Adm. Code
140). The legal incidence of the Home Rule County Service Occupation Tax is on
the serviceman. Nevertheless, the General Assembly has authorized persons
subject to any tax imposed pursuant to the authority granted in the Home Rule
County Service Occupation Tax
Any amount added by a serviceman to the selling price of tangible personal property as an incident to service because of a Home Rule County Service Occupation Tax, or because of the Illinois Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 120, par. 439.101 et seq.), the Home Rule Municipal Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-5), the Non-Home Rule Municipal Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-4), the Metro East Mass Transit District Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 1112/3, par. 355.01 ), The Regional Transportation Authority Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 1112/3, par. 704.03 ) or the County Water Commission Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 1112/3, par. 254(c)), shall not be regarded as a part of the selling price which is subject to such Home Rule County Service Occupation Tax.
Notes
Amended at 15 Ill. Reg. 5796, effective April 9, 1991
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