Ill. Admin. Code tit. 86, § 670.105 - 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 Section 1006.5(a) of the Special County Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law ("Special County Occupation Tax for Public Safety Law"). No special registration for a Special County Retailers' Occupation Tax for Public Safety is required.

b) Requirements as to Returns

1) The information required for the Special County Retailers' Occupation Tax for Public Safety 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 taxpayer must also report its Special County Retailers' Occupation Tax for Public Safety information in its returns on the gross receipts basis. If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, it must also report Special County Retailers' Occupation Tax for Public Safety information in its returns on the gross sales basis.

Notes

Ill. Admin. Code tit. 86, § 670.105

Amended at 49 Ill. Reg. 3282, effective 2/26/2025