Illinois Administrative Code
Title 86 - REVENUE
Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 693.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 693.105
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 [35 ILCS 120 ] is sufficient for the Non-Home Rule Municipal Retailers' Occupation Tax Act. No special registration for the Non-Home Rule Municipal Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information required for the Non-Home
Rule Municipal Retailers' Occupation Tax shall be furnished on the Retailers'
Occupation Tax return form filed by the retailer.
2) If the retailer files his Illinois
Retailers' Occupation Tax returns on the gross receipts basis, he must report
Non-Home Rule Municipal 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 Non-Home Rule Municipal
Retailers' Occupation Tax information in his returns on the gross sales
basis.
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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