Ill. Admin. Code tit. 86, pt. 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX

  1. § 690.101 - Nature of the Salem Civic Center Retailers' Occupation Tax
  2. § 690.105 - Registration and Returns
  3. § 690.110 - Claims to Recover Erroneously Paid Tax
  4. § 690.115 - Jurisdictional Questions
  5. § 690.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
  6. § 690.125 - Penalties, Interest and Procedures
  7. § 690.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 690
Adopted at 21 Ill. Reg. 2390, effective February 3, 1997; amended at 25 Ill. Reg. 8260, effective June 22, 2001; emergency amendment at 38 Ill. Reg. 4138, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14398, effective 6/25/2014. Expedited correction at 38 Ill. Reg. 21987, effective june 25, 2014. Amended at 47 Ill. Reg. 2814, effective 2/7/2023. Amended at 49 Ill. Reg. 3294, effective 2/26/2025.

AUTHORITY: Implementing Section 245-12 of the Salem Civic Center Law of 1997 [70 ILCS 200/245-12 ] 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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