Ill. Admin. Code tit. 86, § 680.115 - Jurisdictional Questions
a) When used
in this Part, "county" includes all territory located within the county,
including all territory within cities, villages or incorporated towns,
including an incorporated town which has superseded a civil township.
b) If the Illinois Service Occupation Tax on
a transaction is being remitted to the Department by the serviceman, the
serviceman shall also pay Special County Service Occupation Tax For Public
Safety to the Department on the same transaction if such serviceman's place of
business is located in a county which has adopted the Special County Service
Occupation Tax For Public Safety. This is true whether the serviceman bought
the property in Illinois or outside Illinois.
Notes
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