TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION 694.115 JURISDICTIONAL QUESTIONS
Section 694.115 Jurisdictional Questions
a) When used in this Part, "municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town that has superseded a civil township.
b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Non-Home Rule Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the municipality.