Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX

  1. § 693.101 - Nature of the Non-Home Rule Municipal Retailers' Occupation Tax
  2. § 693.105 - Registration and Returns
  3. § 693.110 - Claims to Recover Erroneously Paid Tax
  4. § 693.115 - Jurisdictional Questions
  5. § 693.120 - Retailers' Occupation Tax Regulations
  6. § 693.125 - Penalties, Interest and Procedures
  7. § 693.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Notes

Adopted at 24 Ill. Reg. 17831, effective November 28, 2000; amended at 32 Ill. Reg. 2829, effective February 8, 2008; emergency amendment at 38 Ill. Reg. 4151, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14413, effective 6/25/2014. Expedited correction at 38 ill. reg. 21998, effective june 25, 2014. Amended at 39 Ill. Reg. 11523, effective 7/29/2015.

AUTHORITY: Implementing the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15].

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