ADMINISTRATIVE CODE

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TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 680 SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY
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Section 680.101 Nature of the Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation
Section 680.105 Registration and Returns
Section 680.110 Claims to Recover Erroneously Paid Tax
Section 680.115 Jurisdictional Questions
Section 680.120 Incorporation of Service Occupation Tax Regulations by Reference
Section 680.125 Penalties, Interest and Procedures
Section 680.130 Ordinance Filing Deadlines; When Tax Rate Change Applies
AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax for Public Safety Law of the Counties Code [55 ILCS 5/5-1006.5] 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. 13073, effective September 24, 1996; amended at 22 Ill. Reg. 14930, effective August 3, 1998; amended at 24 Ill. Reg. 8143, effective May 26, 2000; amended at 39 Ill. Reg. 11519, effective July 29, 2015; amended at 49 Ill. Reg. 3288, effective February 26, 2025.