TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX SECTION 694.105 REGISTRATION AND RETURNS
Section 694.105 Registration and Returns
a) A serviceman's registration under the Illinois Service Occupation Tax Act [35 ILCS 115] or the Illinois Retailer's Occupation Tax Act [35 ILCS 120] is sufficient for the Non-Home Rule Municipal Service Occupation Tax Act. No special registration for the Non-Home Rule Municipal Service Occupation Tax is required.
b) The information required for the Non-Home Rule Municipal Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form. |