Illinois Administrative Code
Title 86 - REVENUE
Part 670 - TUTORING SERVICES
Section 670.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
Current through Register Vol. 48, No. 12, March 22, 2024
a) If a county imposes a tax under the Special County Occupation Tax For Public Safety Law (Law), the county board may, by ordinance, discontinue or lower the rate of the tax. If the county board has lowered the tax rate or discontinued the tax, a referendum must be held in accordance with Section 5-1006.5(a) of the Law, and the referendum must pass, prior to subsequent increases of the rate or reimposition of the tax in order to increase the rate of the tax or to reimpose the discontinued tax. [55 ILCS 5/5-1006.5(e-5)]
b) Beginning January 1, 2014, the results of any election authorizing a proposition to impose the tax or effecting an increase in the rate of the tax, along with the ordinance adopted to impose the tax or increase the rate of the tax, or any ordinance adopted to lower the rate or discontinue the tax, shall be certified by the county clerk and filed with the Illinois Department of Revenue either:
c) For the purpose of determining which tax rate applies, the date of the sale is deemed to be the date of the delivery of the property.
