Illinois Administrative Code
Title 86 - REVENUE
Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT

Section 480.101 - Nature, Rate and Scope of the Tax
Section 480.105 - Definitions
Section 480.110 - Registration and Returns
Section 480.115 - Books and Records
Section 480.120 - Penalties, Interest and Procedures
Section 480.125 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 38, September 20, 2024

AUTHORITY: Implementing the Hotel Operators' Occupation Tax Act [35 ILCS 145] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505].

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Illinois Administrative CodeTitle 86 - REVENUEPart 480 - HOTEL OPERATORS' OCCUPATION TAX ACT

Illinois Administrative Code
Title 86 - REVENUE
Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT