Part 670 - SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY
- § 670.101 - Nature of the Special County Retailers' Occupation Tax For Public Safety
- § 670.105 - Registration and Returns
- § 670.110 - Claims to Recover Erroneously Paid Tax
- § 670.115 - Jurisdictional Questions
- § 670.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
- § 670.125 - Penalties, Interest and Procedures
- § 670.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
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] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95 ].
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.