ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 230 HOME RULE COUNTY SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230 HOME RULE COUNTY SERVICE OCCUPATION TAX
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Section 230.101 Nature of the Home Rule County Service Occupation Tax
Section 230.105 Registration and Returns
Section 230.110 Claims to Recover Erroneously Paid Tax
Section 230.115 Jurisdictional Questions
Section 230.120 Incorporation of Service Occupation Tax Regulations by Reference
Section 230.125 Penalties, Interest and Procedures
Section 230.130 Effective Date
AUTHORITY: Implementing the Home Rule County Service Occupation Tax Law of the Counties Code [55 ILCS 5/5-1007] and authorized by Section 39b29 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505].
SOURCE: Adopted May 21, 1962; codified at 6 Ill. Reg. 9683; amended at 15 Ill. Reg. 5796, effective April 9, 1991; amended at 24 Ill. Reg. 8108, effective May 26, 2000; amended at 49 Ill. Reg. 3207, effective February 26, 2025.