- a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of subsection (c) of the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12]. No special registration for the Salem Civic Center Service Occupation Tax is required.
- b) The information required for the Salem Civic Center Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.
(Source: Amended at 49 Ill. Reg. 3299, effective February 26, 2025)