Ill. Admin. Code tit. 86, § 640.110 - Registration and Returns
a) A
serviceman's registration under the Service Occupation Tax Act or the
Retailers' Occupation Tax Act (Ill. Rev. Stat. 1987, ch. 120, pars. 440 et
seq.) is sufficient for the purposes of Section 4(c) of the Water Commission
Act of 1985. No special registration for the County Water Commission Service
Occupation Tax is required.
b)
Every serviceman must file a return each month if the serviceman is engaged in
the business of selling tangible personal property incidental to providing a
service in the territory of the Commission to which he owes County Water
Commission Service Occupation Tax. However, the information required for the
County Water Commission Service Occupation Taxes may be furnished on the
taxpayer 's Service Occupation Tax return form in the additional space that is
provided on that form for reporting the County Water Commission Service
Occupation Tax information.
Notes
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