Illinois Administrative Code
Title 86 - REVENUE
Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
- Section 693.101 - Nature of the Non-Home Rule Municipal Retailers' Occupation Tax
- Section 693.105 - Registration and Returns
- Section 693.110 - Claims to Recover Erroneously Paid Tax
- Section 693.115 - Jurisdictional Questions
- Section 693.120 - Retailers' Occupation Tax Regulations
- Section 693.125 - Penalties, Interest and Procedures
- Section 693.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
Adopted at 24 Ill. Reg. 17831, effective November 28, 2000; amended at 32 Ill. Reg. 2829, effective February 8, 2008; emergency amendment at 38 Ill. Reg. 4151, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14413, effective 6/25/2014.
Expedited correction at 38 ill. reg. 21998, effective june 25, 2014.
Amended at 39 Ill. Reg. 11523, effective 7/29/2015.
Amended at 47 Ill. Reg. 2827, effective 2/7/2023.
AUTHORITY: Implementing the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11 -1.3] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15 ].
