Illinois Administrative Code
Title 86 - REVENUE
Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 270.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 270.105
Current through Register Vol. 48, No. 12, March 22, 2024
a) Separate Registration Not Required
A retailer's registration under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the Home Rule Municipal Retailers' Occupation Tax Act. No special registration for any home rule municipality's Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information
required for the Home Rule Municipal Retailers' Occupation Taxes shall be
furnished on the retailer's Illinois 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 Municipal 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 Municipal Retailers'
Occupation Tax information in his returns on the gross sales basis.
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