Part 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

Current through Register Vol. 46, No. 15, April 8, 2022

Notes

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

AUTHORITY: Implementing Section 11.5 of the Salem Civic Center Use and Occupation Tax Law of the Salem Civic Center Law [70 ILCS 335/11.5 ] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505/39b29 ].

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