Ill. Admin. Code tit. 86, pt. 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
- § 693.101 - Nature of the Non-Home Rule Municipal Retailers' Occupation Tax
- § 693.105 - Registration and Returns
- § 693.110 - Claims to Recover Erroneously Paid Tax
- § 693.115 - Jurisdictional Questions
- § 693.120 - Retailers' Occupation Tax Regulations
- § 693.125 - Penalties, Interest and Procedures
- § 693.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
Notes
AUTHORITY: Implementing the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11 -1.3] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15] .
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