ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 195 PARKING EXCISE TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 195 PARKING EXCISE TAX
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Section 195.100 Nature of the Tax
Section 195.105 Definitions
Section 195.110 Tax Imposed
Section 195.115 Exemption from Tax
Section 195.120 Collection of Tax
Section 195.125 Filing of Returns
Section 195.130 Books and Records
Section 195.135 Registration of Operators and Booking Intermediaries
Section 195.140 Revocation of Certificate of Registration
Section 195.145 Valet Services
Section 195.150 Incorporation by Reference
AUTHORITY: Implementing the Parking Excise Tax Act [35 ILCS 525].
SOURCE: Adopted at 44 Ill. Reg. 9222, effective May 13, 2020; amended at 47 Ill. Reg. 10614, effective June 27, 2023; amended at 47 Ill. Reg. 14573, effective September 26, 2023; amended at 48 Ill. Reg. 12523, effective August 5, 2024.