Ill. Admin. Code tit. 86, pt. 680

Special County Service Occupation Tax for Public Safety

AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax for Public Safety Law of the Counties Code [55 ILCS 5/5-1006.5] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95]. SOURCE: Adopted at 20 Ill. Reg. 13073, effective September 24, 1996; amended at 22 Ill. Reg. 14930, effective August 3, 1998; amended at 24 Ill. Reg. 8143, effective May 26, 2000; amended at 39 Ill. Reg. 11519, effective July 29, 2015; amended at 49 Ill. Reg. 3288, effective February 26, 2025.DEPARTMENT OF REVENUE

680.101Nature of the Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation 680.105Registration and Returns 680.110Claims to Recover Erroneously Paid Tax 680.115Jurisdictional Questions 680.120Incorporation of Service Occupation Tax Regulations by Reference 680.125Penalties, Interest and Procedures 680.130Ordinance Filing Deadlines; When Tax Rate Change Applies