TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 220 HOME RULE COUNTY RETAILERS' OCCUPATION TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 220.101 Nature of the County Retailer's Occupation Tax Section 220.105 Registration and Returns Section 220.110 Claims to Recover Erroneously Paid Tax Section 220.115 Jurisdictional Questions Section 220.120 Incorporation of Retailers' Occupation Tax Regulations by Reference Section 220.125 Penalties, Interest and Procedures Section 220.130 Effective Date

AUTHORITY: Implementing the Home Rule County Retailers' Occupation Tax Law of the Counties Code [55 ILCS 5/5-1006] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].

SOURCE: Adopted August 5, 1959; amended at 3 Ill. Reg. 44, p. 185, effective October 19, 1979; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5783, effective April 9, 1991; amended at 24 Ill. Reg. 8105, effective May 26, 2000; amended at 24 Ill. Reg. 18345, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4047, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14292, effective June 25, 2014; amended at 47 Ill. Reg. 2719, effective February 7, 2023.