Ill. Admin. Code tit. 86 § 396.105

Current through Register Vol. 48, No. 50, December 13, 2024

Section 396.105 - Registration and Returns

a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115 ] or the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] is sufficient for the purposes of the Metro-East Park and Recreation District Act. No special registration for the Metro-East Park and Recreation District Service Occupation Tax is required.

b) The information required for the Metro-East Park and Recreation District Service Occupation Tax shall be furnished on the taxpayer's Illinois Service Occupation Tax return form.

Ill. Admin. Code tit. 86, § 396.105