Ill. Admin. Code tit. 86, pt. 395

Metro-east Park and Recreation District Retailers' Occupation Tax

AUTHORITY: Implementing the Metro-East Park and Recreation District Act [70 ILCS 1605] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-795]. SOURCE: Adopted at 24 Ill. Reg. 18357, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4099, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14353, effective June 25, 2014; amended at 47 Ill. Reg. 2775, effective February 7, 2023; amended at 49 Ill. Reg. 3250, effective February 26, 2025.DEPARTMENT OF REVENUE

395.101Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax 395.105Registration and Returns 395.110Claims to Recover Erroneously Paid Tax 395.115Jurisdictional Questions 395.120Retailers' Occupation Tax Regulations 395.125Penalties, Interest and Procedures 395.130Effective Date