Ill. Admin. Code tit. 86, pt. 396

Metro-east Park and Recreation District Service 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. 18365, effective December 1, 2000; amended at 49 Ill. Reg. 3256, effective February 26, 2025.DEPARTMENT OF REVENUE

396.101Nature of the Metro-East Park and Recreation District Service Occupation Tax 396.105Registration and Returns 396.110Claims to Recover Erroneously Paid Tax 396.115Jurisdictional Questions 396.120Service Occupation Tax Regulations 396.125Penalties, Interest and Procedures 396.130Effective Date