TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 680 SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY 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 680.101 Nature of the Special County Service Occupation Tax For Public Safety Section 680.105 Registration and Returns Section 680.110 Claims to Recover Erroneously Paid Tax Section 680.115 Jurisdictional Questions Section 680.120 Incorporation of Service Occupation Tax Regulations by Reference Section 680.125 Penalties, Interest and Procedures Section 680.130 Ordinance Filing Deadlines; When Tax Rate Change Applies

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 [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.