Ill. Admin. Code tit. 86, pt. 480 - HOTEL OPERATORS' OCCUPATION TAX ACT
- § 480.101 - Nature, Rate and Scope of the Tax
- § 480.105 - Definitions
- § 480.110 - Registration and Returns
- § 480.115 - Books and Records
- § 480.120 - Penalties, Interest and Procedures
- § 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.
AUTHORITY: Implementing the
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