Illinois Administrative Code
Title 86 - REVENUE
Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
Section 396.115 - Jurisdictional Questions
Universal Citation: 86 IL Admin Code ยง 396.115
Current through Register Vol. 48, No. 38, September 20, 2024
a) When used in this Part, "district" means the Metro-East Park and Recreation District created under the Metro-East Park and Recreation District Act.
b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro-East Park and Recreation District Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the district.
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