Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
- § 694.101 - Nature of the Non-Home Rule Municipal Service Occupation Tax
- § 694.105 - Registration and Returns
- § 694.110 - Claims to Recover Erroneously Paid Tax
- § 694.115 - Jurisdictional Questions
- § 694.120 - Service Occupation Tax Regulations
- § 694.125 - Penalties, Interest and Procedures
- § 694.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
Adopted at 24 Ill. Reg. 17839, effective November 28, 2000; amended at 32 Ill. Reg. 2834, effective February 8, 2008.
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 [20 ILCS 2505/2505-15 ].
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