Section 691.105  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 subsection (c) of the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12].  No special registration for the Salem Civic Center Service Occupation Tax is required.

b)         The information required for the Salem Civic Center Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.

(Source:  Amended at 49 Ill. Reg. 3299, effective February 26, 2025)