ADMINISTRATIVE CODE

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  4. PART 691 SALEM CIVIC CENTER SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 691 SALEM CIVIC CENTER SERVICE OCCUPATION TAX
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Section 691.101 Nature of the Salem Civic Center Service Occupation Tax
Section 691.105 Registration and Returns
Section 691.110 Claims to Recover Erroneously Paid Tax
Section 691.115 Jurisdictional Questions
Section 691.120 Incorporation of Service Occupation Tax Regulations by Reference
Section 691.125 Penalties, Interest and Procedures
Section 691.130 Effective Date
AUTHORITY: Authorized by Section 39b29 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/39b29].
SOURCE: Adopted at 21 Ill. Reg. 2398, effective February 3, 1997; amended at 49 Ill. Reg. 3299, effective February 26, 2025.