Ill. Admin. Code tit. 86, § 694.115 - Jurisdictional Questions
a) When
used in this Part, "municipal" and "municipality" mean a city, village, or
incorporated town, including an incorporated town that has superseded a civil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 Non-Home Rule Service Occupation
Tax to the Department on the same transaction if the serviceman's place of
business is located in the municipality.
Notes
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