TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 694 NON-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 694.101 Nature of the Non-Home Rule Municipal Service Occupation Tax Section 694.105 Registration and Returns Section 694.110 Claims to Recover Erroneously Paid Tax Section 694.115 Jurisdictional Questions Section 694.120 Service Occupation Tax Regulations Section 694.125 Penalties, Interest and Procedures Section 694.130 Ordinance Filing Deadlines; When Tax Rate Change Applies

AUTHORITY: Implementing the Non-Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-1.4] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-15].

SOURCE: Adopted at 24 Ill. Reg. 17839, effective November 28, 2000; amended at 32 Ill. Reg. 2834, effective February 8, 2008; amended at 39 Ill. Reg. 11527, effective July 29, 2015; amended at 49 Ill. Reg. 3312, effective February 26, 2025.