Section 694.130  Ordinance Filing Deadlines; When Tax Rate Change Applies

a)         For enforcement of the Non-Home Rule Municipal Service Occupation Tax on January 1, 2002, an ordinance or resolution imposing the tax shall be adopted and a certified copy filed with the Department no earlier than October 2, 2000 and no later than October 1, 2001.  After the filing the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of January 2002.  Thereafter, until October 1, 2002, an ordinance or resolution imposing or discontinuing the Non-Home Rule Municipal Service Occupation Tax shall be adopted and a certified copy filed with the Department on or before the first day of October.  After the filing the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of January next following the adoption and filing.  Beginning October 1, 2002, an ordinance or resolution imposing or discontinuing the tax or effecting a change in the rate of tax must:

1)         be adopted and a certified copy of the ordinance or resolution filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce the ordinance as of the first day of July next following the adoption and filing; or

2)         be adopted and a certified copy of the ordinance or resolution filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce the ordinance as of the first day of January next following the adoption and filing.

b)         For purposes of determining which tax rate applies, the date of the sale of service is deemed to be the date of the delivery, to the user, of the tangible personal property that the serviceman retransfers as an incident to service.

(Source:  Amended at 32 Ill. Reg. 2834, effective February 8, 2008)