ADMINISTRATIVE CODE

  1. Home
  2. Administrative Code
  3. TITLE 86: REVENUE
  4. PART 280 HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 280 HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
View Entire Part
Section 280.101 Nature of the Home Rule Municipal Service Occupation Tax
Section 280.105 Registration and Returns
Section 280.110 Claims to Recover Erroneously Paid Tax
Section 280.115 Jurisdictional Questions
Section 280.120 Incorporation of Service Occupation Tax Regulations by Reference
Section 280.125 Penalties, Interest and Procedures
Section 280.130 Effective Date
AUTHORITY: Implementing the Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-5] and authorized by Section 39b1 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505].
SOURCE: Adopted May 21, 1962; amended at 6 Ill. Reg. 2845, 2848 and 2850, effective March 3, 1982; codified at 6 Ill. Reg. 9688; amended at 15 Ill. Reg. 6290, effective April 11, 1991; amended at 24 Ill. Reg. 8114, effective May 26, 2000; amended at 49 Ill. Reg. 3219, effective February 26, 2025.