Illinois Administrative Code
Title 86 - REVENUE
Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 270.130 - Effective Date

Universal Citation: 86 IL Admin Code ยง 270.130
Current through Register Vol. 48, No. 12, March 22, 2024

An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule Municipal Retailers' Occupation Tax shall either: be adopted and a certified copy filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of July next following such adoption and filing; or be adopted and a certified copy filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of January next following such adoption and filing. For this purpose, the date of the sale is deemed to be the date of the delivery of the property. The same rule applies when determining the effective date of an increase in the rate of a Municipal Retailers' Occupation Tax.

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