Ill. Admin. Code tit. 86, pt. 195 - PARKING EXCISE TAX

  1. § 195.100 - Nature of the Tax
  2. § 195.105 - Definitions
  3. § 195.110 - Tax Imposed
  4. § 195.115 - Exemption from Tax
  5. § 195.120 - Collection of Tax
  6. § 195.125 - Filing of Returns
  7. § 195.130 - Books and Records
  8. § 195.135 - Registration of Operators
  9. § 195.140 - Revocation of Certificate of Registration
  10. § 195.145 - Valet Services
  11. § 195.150 - Incorporation by Reference

Notes

Ill. Admin. Code tit. 86, pt. 195
Adopted at 44 Ill. Reg. 9222, effective 5/13/2020. Amended at 47 Ill. Reg. 10614, effective 6/27/2023. Amended at 47 Ill. Reg. 14573, effective 9/26/2023.

AUTHORITY: Implementing and authorized by the Parking Excise Tax Act [35 ILCS 525 ].

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