Ill. Admin. Code tit. 86, pt. 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX

  1. § 691.101 - Nature of the Salem Civic Center Service Occupation Tax
  2. § 691.105 - Registration and Returns
  3. § 691.110 - Claims to Recover Erroneously Paid Tax
  4. § 691.115 - Jurisdictional Questions
  5. § 691.120 - Incorporation of Service Occupation Tax Regulations by Reference
  6. § 691.125 - Penalties, Interest and Procedures
  7. § 691.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 691

Adopted at 21 Ill. Reg. 2398, effective February 3, 1997.

 Amended at 49 Ill. Reg. 3299, effective 2/26/2025.

AUTHORITY: Authorized by Section 39b29 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/39b29].

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