TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION 694.105 REGISTRATION AND RETURNS


 

Section 694.105  Registration and Returns

 

a)         A serviceman's registration under the Illinois Service Occupation Tax Act [35 ILCS 115] or the Illinois Retailer's Occupation Tax Act [35 ILCS 120] is sufficient for the Non-Home Rule Municipal Service Occupation Tax Act.  No special registration for the Non-Home Rule Municipal Service Occupation Tax is required.

 

b)         The information required for the Non-Home Rule Municipal Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.