Illinois Administrative Code
Title 86 - REVENUE
Part 630 - COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX
Section 630.110 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 630.110
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 is sufficient for the County Water Commission Retailers' Occupation Tax. No special registration for County Water Commission Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) Every retailer must file a return each
month if the retailer is engaged in the business of selling tangible personal
property at retail in the territory of the Commission and such County Water
Commission Retailers' Occupation Tax was in effect that month: Provided that if
the retailer is permitted to file his Illinois Retailers' Occupation Tax
returns quarterly, his County Water Commission Retailers' Occupation Tax
returns shall also be filed quarterly; and provided that if the retailer is
permitted to file his Illinois Retailers' Occupation Tax returns annually, his
County Water Commission Retailers' Occupation Tax returns shall also be filed
annually. However, the information required for the County Water Commission
Retailers' Occupation Tax may be furnished on the retailers' Illinois
Retailers' Occupation Tax return form in the additional space that is provided
on that form for reporting County Water Commission Retailers' Occupation Tax
information.
2) If the retailer
files his Illinois Retailers' Occupation Tax returns on the gross receipts
basis, he must report County Water Commission Retailers' Occupation Tax
information in his returns on the same basis. If the retailer files his
Illinois Retailers' Occupation Tax returns on the gross sales basis, he must
report County Water Commission Retailers' Occupation Tax information in his
returns on the gross sales basis.
3) Retailers required to make payment on the
7th, 15th,
22nd and last day of the month during which
liability is incurred as provided in Section 3 of the Retailers' Occupation Tax
Act, are not required to make such quarter-monthly payments of County Water
Commission Retailers' Occupation Tax.
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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