Section 220.105  Registration and Returns

a)         Separate Registration not Required

            A retailer's registration under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.) is sufficient for the Home Rule County Retailers' Occupation Tax Act.  No special registration for the Home Rule County Retailer's Occupation Tax is required.

b)         Requirements as to Returns

1)         The information required for the Home Rule County Retailers' Occupation Taxes may shall be furnished on the retailer's Home Rule Retailers' Occupation Tax return form.

2)         If the retailer files his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must report Home Rule County Retailers' Occupation Tax information in his returns on the same basis.  If the retailer files his Illinois Retailers' Occupation Tax returns on the gross sales basis, he must report Home Rule County Retailers' Occupation Tax information in his returns on the gross sales basis.

(Source:  Amended at 15 Ill. Reg. 5783, effective April 9, 1991)