ADMINISTRATIVE CODE

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  4. PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
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Section 694.101 Nature of the Non-Home Rule Municipal Service Occupation Tax
Section 694.105 Registration and Returns
Section 694.110 Claims to Recover Erroneously Paid Tax
Section 694.115 Jurisdictional Questions
Section 694.120 Service Occupation Tax Regulations
Section 694.125 Penalties, Interest and Procedures
Section 694.130 Ordinance Filing Deadlines; When Tax Rate Change Applies
AUTHORITY: Implementing the Non-Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-1.4] 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. 17839, effective November 28, 2000; amended at 32 Ill. Reg. 2834, effective February 8, 2008; amended at 39 Ill. Reg. 11527, effective July 29, 2015; amended at 49 Ill. Reg. 3312, effective February 26, 2025.