TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 693 NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX


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AUTHORITY: Implementing the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15].

SOURCE: Adopted at 24 Ill. Reg. 17831, effective November 28, 2000; amended at 32 Ill. Reg. 2829, effective February 8, 2008; emergency amendment at 38 Ill. Reg. 4151, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14413, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21998, effective June 25, 2014; amended at 39 Ill. Reg. 11523, effective July 29, 2015.