Section 220.105  Registration and Returns

a)         Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule County Retailers' Occupation Tax Law.  No special registration for the Home Rule County Retailers' Occupation Tax is required.

b)         Requirements as to Returns

1)         The information required for the Home Rule County Retailers' Occupation Tax shall be furnished on the taxpayer's Retailers' Occupation Tax return form.

2)         If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the retailer must also report its Home Rule County Retailers' Occupation Tax information in its returns on the gross receipts basis.  If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, the retailer must also report its Home Rule County Retailers' Occupation Tax information in its returns on the gross sales basis.

3)         If applicable, aviation fuel tax returns shall be filed in accordance with Section 3 of the Retailers' Occupation Tax Act and 86 Ill. Adm. Code 130.541, except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.  [55 ILCS 5/5-1006]  (See Section 220.101(a)(3)).

(Source:  Amended at 49 Ill. Reg. 3201, effective February 26, 2025)