Illinois Administrative Code
Title 86 - REVENUE
Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 693.115 - Jurisdictional Questions

Universal Citation: 86 IL Admin Code ยง 693.115
Current through Register Vol. 48, No. 12, March 22, 2024

The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the Non-Home Rule Municipal Retailers' Occupation Tax Act, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "non-home rule municipality" for purposes of this Section. References to the Home Rule Municipal Retailers' Occupation Tax in Section 270.115 mean Non-Home Rule Municipal Retailers' Occupation Tax for purposes of this Part.

When used in this Part, "municipal" and "municipality" mean a city, village or incorporated town, including an incorporated town that has superseded a civil township.

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