Ill. Admin. Code tit. 86 § 694.115

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

Section 694.115 - Jurisdictional Questions

a) When used in this Part, "municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town that has superseded a civil township.

b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Non-Home Rule Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the municipality.

Ill. Admin. Code tit. 86, § 694.115