Illinois Administrative Code
Title 86 - REVENUE
Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX
Section 395.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 395.105
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 [35 ILCS 120 ] is sufficient for the Metro-East Park and Recreation District Act. No special registration for the Metro-East Park and Recreation District Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information required for the
Metro-East Park and Recreation District Retailers' Occupation Tax shall be
furnished on the Retailers' Occupation Tax return form filed by the
retailer.
2) If the retailer files
his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he
must report Metro-East Park and Recreation District Retailers' Occupation Tax
information on the same basis. If the retailer files his Illinois Retailers'
Occupation Tax returns on the gross sales basis, he must report Metro-East Park
and Recreation District Tax information on the gross sales basis.
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