Illinois Administrative Code
Title 86 - REVENUE
Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX
Section 691.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 691.105
Current through Register Vol. 48, No. 12, March 22, 2024
a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115 ] or the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] is sufficient for the purposes of the Salem Civic Center Use and Occupation Tax Law. No special registration for the Salem Civic Center Service Occupation Tax is required.
b) The information required for the Salem Civic Center Service Occupation Tax shall be furnished on the taxpayer's Illinois Service Occupation Tax return form.
c) The provisions of the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply to the tax imposed pursuant to this Part.
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