TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.115 JURISDICTIONAL QUESTIONS


 

Section 396.115  Jurisdictional Questions

 

a)         When used in this Part, "district" means the Metro-East Park and Recreation District created under the Metro-East Park and Recreation District Act.

 

b)         If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro-East Park and Recreation District Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the district.