Illinois Administrative Code
Title 86 - REVENUE
Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 693.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
Universal Citation: 86 IL Admin Code ยง 693.130
Current through Register Vol. 48, No. 12, March 22, 2024
a) Beginning January 1, 2014, if an ordinance or resolution imposing the tax under this Section, discontinuing the tax under this Section, or effecting a change in the rate of tax under this Section is adopted, a certified copy of the ordinance or resolution,together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of or increase in the rate of the tax, shall be filed with the Department of Revenue, either:
1)
on or before the first day of May, whereupon the Department shall
proceed to administer and enforce the ordinance as of the first day of July
next following the adoption and filing; or
2)
on or before the first day of
October, whereupon the Department shall proceed to administer and enforce the
ordinance as of the first day of January next following the adoption and
filing. [65 ILCS 5/8-11 -1.1(b)]
b) For purposes of determining which tax rate applies, the date of the sale is deemed to be the date of the delivery of the property.
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