Ill. Admin. Code tit. 86 § 380.105

Current through Register Vol. 48, No. 24, June 14, 2024

Section 380.105 - Registration and Returns

a) A serviceman's registration under the Service Occupation Tax Act or the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.) is sufficient for the purposes of Section 5.01(c) of the Local Mass Transit District Act. No special registration for Metro East Mass Transit District Service Occupation Tax is required.

b) Every taxpayer must file a return each month for each district to which he owes Metro East Mass Transit District Service Occupation Tax. However, the information required for the Metro East Mass Transit District Service Occupation Taxes may be furnished on the taxpayer's Service Occupation Tax return form in the additional space that is provided on that form for reporting Metro East Mass Transit District Service Occupation Tax information.

Ill. Admin. Code tit. 86, § 380.105