Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT

  1. § 480.101 - Nature, Rate and Scope of the Tax
  2. § 480.105 - Definitions
  3. § 480.110 - Registration and Returns
  4. § 480.115 - Books and Records
  5. § 480.120 - Penalties, Interest and Procedures
  6. § 480.125 - Claims to Recover Erroneously Paid Tax

Notes

Adopted July 6, 1962; codified at 8 Ill. Reg. 8611; amended at 13 Ill. Reg. 10693, effective June 16, 1989; amended at 16 Ill. Reg. 3578, effective February 25, 1992; amended at 21 Ill. Reg. 2383, effective February 3, 1997; amended at 21 Ill. Reg. 13654, effective September 29, 1997; amended at 24 Ill. Reg. 17814, effective November 28, 2000.

Amended at 39 Ill. Reg. 1849, effective 1/16/2015. Amended at 43 Ill. Reg. 5109, effective 4/17/2019. Amended at 44 Ill. Reg. 16471, effective 9/25/2020.

AUTHORITY: Implementing the Hotel Operators' Occupation Tax Act [35 ILCS 145] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505].

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