Illinois Administrative Code
Title 86 - REVENUE
Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
Section 694.105 - Registration and Returns

Current through Register Vol. 48, No. 38, September 20, 2024

a) A serviceman's registration under the Illinois Service Occupation Tax Act [35 ILCS 115 ] or the Illinois Retailer's Occupation Tax Act [35 ILCS 120 ] is sufficient for the Non-Home Rule Municipal Service Occupation Tax Act. No special registration for the Non-Home Rule Municipal Service Occupation Tax is required.

b) The information required for the Non-Home Rule Municipal Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.

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