Illinois Administrative Code
Title 86 - REVENUE
Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
Section 280.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 280.105
Current through Register Vol. 48, No. 38, September 20, 2024
a) A serviceman's registration under the Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.101 et seq.) or the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the purposes of the Home Rule Municipal Service Occupation Tax Act. No special registration for any municipality's Home Rule Service Occupation Tax is required.
b) The information required for the Home Rule Municipal Service Occupation Taxes shall be furnished on the taxpayer's Illinois Service Occupation Tax return form.
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