Ill. Admin. Code tit. 86, pt. 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
- § 280.101 - Nature of the Home Rule Municipal Service Occupation Tax
- § 280.105 - Registration and Returns
- § 280.110 - Claims to Recover Erroneously Paid Tax
- § 280.115 - Jurisdictional Questions
- § 280.120 - Incorporation of Service Occupation Tax Regulations by Reference
- § 280.125 - Penalties, Interest and Procedures
- § 280.130 - Effective Date
Notes
Adopted May 21, 1962; amended at 6 Ill. Reg. 2845, 2848 and 2850, effective March 3, 1982; codified at 6 Ill. Reg. 9688; amended at 15 Ill. Reg. 6290, effective April 11, 1991; amended at 24 Ill. Reg. 8114, effective May 26, 2000.
AUTHORITY: Implementing the Home Rule Municipal Service
Occupation Tax
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- § 280.101 - Nature of the Home Rule Municipal Service Occupation Tax
- § 280.105 - Registration and Returns
- § 280.110 - Claims to Recover Erroneously Paid Tax
- § 280.115 - Jurisdictional Questions
- § 280.120 - Incorporation of Service Occupation Tax Regulations by Reference
- § 280.125 - Penalties, Interest and Procedures
- § 280.130 - Effective Date
Notes
Adopted May 21, 1962; amended at 6 Ill. Reg. 2845, 2848 and 2850, effective March 3, 1982; codified at 6 Ill. Reg. 9688; amended at 15 Ill. Reg. 6290, effective April 11, 1991; amended at 24 Ill. Reg. 8114, effective May 26, 2000.
AUTHORITY: Implementing the Home Rule Municipal Service Occupation Tax