TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION 694.125 PENALTIES, INTEREST AND PROCEDURES
Section 694.125 Penalties, Interest and Procedures
All penalties (both civil and criminal) and provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Non-Home Rule Municipal Service Occupation Tax Act as under the Illinois Service Occupation Tax Act [35 ILCS 115].