Section 396.105  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 Section 30(b) of the Metro-East Park and Recreation District Act.  No special registration for the Metro-East Park and Recreation District Service Occupation Tax is required.

b)         The information required for the Metro-East Park and Recreation District Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.

(Source:  Amended at 49 Ill. Reg. 3256, effective February 26, 2025)