Ill. Admin. Code tit. 86, pt. 670 - SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY

  1. § 670.101 - Nature of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation
  2. § 670.105 - Registration and Returns
  3. § 670.110 - Claims to Recover Erroneously Paid Tax
  4. § 670.115 - Jurisdictional Questions
  5. § 670.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
  6. § 670.125 - Penalties, Interest and Procedures
  7. § 670.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Notes

Ill. Admin. Code tit. 86, pt. 670
Adopted at 20 Ill. Reg. 13065, effective September 24, 1996; amended at 22 Ill. Reg. 14926, effective August 3, 1998; amended at 24 Ill. Reg. 8140, effective May 26, 2000; amended at 24 Ill. Reg. 17844, effective November 28, 2000; emergency amendment at 38 Ill. Reg. 4125, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14383, effective 6/25/2014. Amended at 39 Ill. Reg. 11515, effective 7/29/2015. Amended at 47 Ill. Reg. 2801, effective 2/7/2023. Adopted at 47 Ill. Reg. 6026, effective 4/11/2023. Amended at 49 Ill. Reg. 3282, effective 2/26/2025.

AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax For Public Safety, Public Facilities, or Transportation Law of the Counties Code (55 ILCS 5/5-1006.5) Special County Retailer's Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95 ].

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