Ill. Admin. Code tit. 86, pt. 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX

  1. § 694.101 - Nature of the Non-Home Rule Municipal Service Occupation Tax
  2. § 694.105 - Registration and Returns
  3. § 694.110 - Claims to Recover Erroneously Paid Tax
  4. § 694.115 - Jurisdictional Questions
  5. § 694.120 - Service Occupation Tax Regulations
  6. § 694.125 - Penalties, Interest and Procedures
  7. § 694.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Notes

Ill. Admin. Code tit. 86, pt. 694

Adopted at 24 Ill. Reg. 17839, effective November 28, 2000; amended at 32 Ill. Reg. 2834, effective February 8, 2008.

 Amended at 39 Ill. Reg. 11527, effective 7/29/2015. Amended at 49 Ill. Reg. 3312, effective 2/26/2025.

AUTHORITY: Implementing the Non-Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-1.4] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-15 ].

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.