Ill. Admin. Code tit. 86 § 396.115

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

Section 396.115 - Jurisdictional Questions

a) When used in this Part, "district" means the Metro-East Park and Recreation District created under the Metro-East Park and Recreation District Act.

b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro-East Park and Recreation District Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the district.

Ill. Admin. Code tit. 86, § 396.115