ADMINISTRATIVE CODE

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  4. PART 670 SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 670 SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY
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Section 670.101 Nature of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation
Section 670.105 Registration and Returns
Section 670.110 Claims to Recover Erroneously Paid Tax
Section 670.115 Jurisdictional Questions
Section 670.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 670.125 Penalties, Interest and Procedures
Section 670.130 Ordinance Filing Deadlines; When Tax Rate Change Applies
AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax For Public Safety, Public Facilities, or Transportation Law of the Counties Code (55 ILCS 5/5-1006.5) Special County Retailer's Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95].
SOURCE: Adopted at 20 Ill. Reg. 13065, effective September 24, 1996; amended at 22 Ill. Reg. 14926, effective August 3, 1998; amended at 24 Ill. Reg. 8140, effective May 26, 2000; amended at 24 Ill. Reg. 17844, effective November 28, 2000; emergency amendment at 38 Ill. Reg. 4125, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14383, effective June 25, 2014; amended at 39 Ill. Reg. 11515, effective July 29, 2015; amended at 47 Ill. Reg. 2801, effective February 7, 2023; amended at 49 Ill. Reg. 3282, effective February 26, 2025.