Section 230.105  Registration and Returns

a)         A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule County Service Occupation Tax Law.  No special registration for the Home Rule County Service Occupation Tax is required.

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

c)         If applicable, aviation fuel tax returns shall be filed in accordance with Section 9 of the Service 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 5/5-1007]  (See also 86 Ill. Adm. Code 230.101(a)(3)).

(Source:  Amended at 49 Ill. Reg. 3207, effective February 26, 2025)