TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 280 HOME RULE MUNICIPAL SERVICE OCCUPATION TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. 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.