Ill. Admin. Code tit. 86, pt. 230

Home Rule County Service Occupation Tax

AUTHORITY: Implementing the Home Rule County Service Occupation Tax Law of the Counties Code [55 ILCS 5/5-1007] and authorized by Section 39b29 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505]. SOURCE: Adopted May 21, 1962; codified at 6 Ill. Reg. 9683; amended at 15 Ill. Reg. 5796, effective April 9, 1991; amended at 24 Ill. Reg. 8108, effective May 26, 2000; amended at 49 Ill. Reg. 3207, effective February 26, 2025.DEPARTMENT OF REVENUE

230.101Nature of the Home Rule County Service Occupation Tax 230.105Registration and Returns 230.110Claims to Recover Erroneously Paid Tax 230.115Jurisdictional Questions 230.120Incorporation of Service Occupation Tax Regulations by Reference 230.125Penalties, Interest and Procedures 230.130Effective Date