Illinois Administrative Code
Title 86 - REVENUE
Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
Section 694.115 - Jurisdictional Questions
Universal Citation: 86 IL Admin Code ยง 694.115
Current through Register Vol. 48, No. 38, September 20, 2024
a) 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"municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town that has superseded a civil township.
b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Non-Home Rule Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the municipality.
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