Ill. Admin. Code tit. 86, pt. 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX

  1. § 270.101 - Nature of the Home Rule Municipal Retailers' Occupation Tax
  2. § 270.105 - Registration and Returns
  3. § 270.110 - Claims to Recover Erroneously Paid Tax
  4. § 270.115 - Jurisdictional Questions
  5. § 270.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
  6. § 270.125 - Penalties, Interest and Procedures
  7. § 270.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 270
Adopted August 1, 1955; amended at 3 Ill. Reg. 44, p. 189, effective October 19, 1979; amended at 6 Ill. Reg. 2836, 2839 and 2841, effective March 3, 1982; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 3507, effective February 21, 1991; amended at 24 Ill. Reg. 8111, effective May 26, 2000; amended at 24 Ill. Reg. 18351, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4060, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14307, effective 6/25/2014. Amended at 47 Ill. Reg. 2732, effective 2/7/2023. Amended at 49 Ill. Reg. 3213, effective 2/26/2025.

AUTHORITY: Implementing the Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-15 ].

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