Ill. Admin. Code tit. 86, § 691.115 - Jurisdictional Questions
a) When used
in this Part, "metropolitan area" means all territory in the State of Illinois
lying within the corporate boundaries of the City of Salem in Marion
County.
b) If the Illinois Service
Occupation Tax on a transaction is being remitted to the Department by the
serviceman, the serviceman shall also pay Salem Civic Center Service Occupation
Tax to the Department on the same transaction if such serviceman's place of
business is located in the metropolitan area.
Notes
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