Ill. Admin. Code tit. 86, pt. 691

Salem Civic Center Service Occupation Tax

AUTHORITY: Authorized by Section 39b29 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/39b29]. SOURCE: Adopted at 21 Ill. Reg. 2398, effective February 3, 1997; amended at 49 Ill. Reg. 3299, effective February 26, 2025.DEPARTMENT OF REVENUE

691.101Nature of the Salem Civic Center Service Occupation Tax 691.105Registration and Returns 691.110Claims to Recover Erroneously Paid Tax 691.115Jurisdictional Questions 691.120Incorporation of Service Occupation Tax Regulations by Reference 691.125Penalties, Interest and Procedures 691.130Effective Date