Ill. Admin. Code tit. 86, § 694.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
a) If an
ordinance or resolution imposing the tax, discontinuing the tax, or effecting a
change in the rate of tax under Section 8-11-1.1 of the Act is
adopted, a certified copy of that ordinance or resolution shall be filed with
the Department of Revenue, either:
1)
on or before the first day of
April, whereupon the Department shall proceed to administer and enforce the
ordinance as of the first day of July next following the adoption and filing;
or
2)
on or before
the first day of October, whereupon the Department shall proceed to administer
and enforce the ordinance as of the first day of January next following the
adoption and filing. [65 ILCS 5/8-11-1.1(c)]
b) Until August 5, 2024, the effective date
of
P.A. 103-0781 ,
in the case of the imposition of or increase in the tax rate, the corporate
authorities must also file a certification that the ordinance or resolution
received referendum approval.
c)
For purposes of determining which tax rate applies, the date of the sale of
service is deemed to be the date of the delivery, to the user, of the tangible
personal property that the serviceman retransfers as an incident to
service.
Notes
Amended at 32 Ill. Reg. 2834, effective February 8, 2008
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