ADMINISTRATIVE CODE

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  4. PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
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Section 396.101 Nature of the Metro-East Park and Recreation District Service Occupation Tax
Section 396.105 Registration and Returns
Section 396.110 Claims to Recover Erroneously Paid Tax
Section 396.115 Jurisdictional Questions
Section 396.120 Service Occupation Tax Regulations
Section 396.125 Penalties, Interest and Procedures
Section 396.130 Effective Date
AUTHORITY: Implementing the Metro-East Park and Recreation District Act [70 ILCS 1605] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-795].
SOURCE: Adopted at 24 Ill. Reg. 18365, effective December 1, 2000; amended at 49 Ill. Reg. 3256, effective February 26, 2025.