ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 220 HOME RULE COUNTY RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 220 HOME RULE COUNTY RETAILERS' OCCUPATION TAX
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Section 220.101 Nature of the Home Rule County Retailers' Occupation Tax
Section 220.105 Registration and Returns
Section 220.110 Claims to Recover Erroneously Paid Tax
Section 220.115 Jurisdictional Questions
Section 220.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 220.125 Penalties, Interest and Procedures
Section 220.130 Effective Date
AUTHORITY: Implementing the Home Rule County Retailers' Occupation Tax Law of the Counties Code [55 ILCS 5/5-1006] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95].
SOURCE: Adopted August 5, 1959; amended at 3 Ill. Reg. 44, p. 185, effective October 19, 1979; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5783, effective April 9, 1991; amended at 24 Ill. Reg. 8105, effective May 26, 2000; amended at 24 Ill. Reg. 18345, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4047, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14292, effective June 25, 2014; amended at 47 Ill. Reg. 2719, effective February 7, 2023; amended at 49 Ill. Reg. 3201, effective February 26, 2025.