ADMINISTRATIVE CODE

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  4. PART 270 HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 270 HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
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Section 270.101 Nature of the Home Rule Municipal Retailers' Occupation Tax
Section 270.105 Registration and Returns
Section 270.110 Claims to Recover Erroneously Paid Tax
Section 270.115 Jurisdictional Questions
Section 270.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 270.125 Penalties, Interest and Procedures
Section 270.130 Effective Date
AUTHORITY: Implementing the Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1] Illinois Municipal Code and authorized by Section 2505-15 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-15].
SOURCE: Adopted August 1, 1955; amended at 3 Ill. Reg. 44, p. 189, effective October 19, 1979; amended at 6 Ill. Reg. 2836, 2839 and 2841, effective March 3, 1982; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 3507, effective February 21, 1991; amended at 24 Ill. Reg. 8111, effective May 26, 2000; amended at 24 Ill. Reg. 18351, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4060, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14307, effective June 25, 2014; amended at 47 Ill. Reg. 2732, effective February 7, 2023; amended at 49 Ill. Reg. 3213, effective February 26, 2025; amended at 49 Ill. Reg. 8655, effective June 13, 2025.