ADMINISTRATIVE CODE

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  4. PART 693 NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 693 NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
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Section 693.101 Nature of the Non-Home Rule Municipal Retailers' Occupation Tax
Section 693.105 Registration and Returns
Section 693.110 Claims to Recover Erroneously Paid Tax
Section 693.115 Jurisdictional Questions
Section 693.120 Retailers' Occupation Tax Regulations
Section 693.125 Penalties, Interest and Procedures
Section 693.130 Ordinance Filing Deadlines; When Tax Rate Change Applies
AUTHORITY: Implementing the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-15].
SOURCE: Adopted at 24 Ill. Reg. 17831, effective November 28, 2000; amended at 32 Ill. Reg. 2829, effective February 8, 2008; emergency amendment at 38 Ill. Reg. 4151, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14413, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21998, effective June 25, 2014; amended at 39 Ill. Reg. 11523, effective July 29, 2015; amended at 47 Ill. Reg. 2827, effective February 7, 2023; amended at 49 Ill. Reg. 3304, effective February 26, 2025.