Ill. Admin. Code tit. 86, § 395.130 - Effective Date
An ordinance imposing or discontinuing the Metro-East Park and
Recreation District Retailers' Occupation Tax, or an ordinance extending the
imposition of a tax, shall be adopted and a certified copy filed with the
a) on or before the
first day of April. After the filing the Department shall proceed to administer
and enforce the tax as of the first day of July next following the filing;
or
b) on or before the first day of
October. After the filing the Department shall proceed to administer and
enforce the ordinance or resolution as of the first day of January next
following the adoption and filing.
For purposes of determining which tax rate applies, the date of the sale is deemed to be the date of the delivery of the property.
Notes
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