Ill. Admin. Code. tit 86, § 395.105 - Registration and Returns

Section 395.105 - Registration and Returns
Section 395.101 - Nature of the Metro-east Park and Recreation District Retailers' Occupation TaxSection 395.110 - Claims to Recover Erroneously Paid Tax

a) Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 30(a) of the Metro-East Park and Recreation District Act. No special registration for the Metro-East Park and Recreation District Retailers' Occupation Tax is required.

b) Requirements as to Returns

  1. The information required for the Metro-East Park and Recreation District Retailers' Occupation Tax shall be furnished on the Retailers' Occupation Tax return form filed by the retailer.

  2. If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the retailer must also report Metro-East Park and Recreation District Retailers' Occupation Tax information on the gross receipts basis. If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, the retailer must also report Metro-East Park and Recreation District Tax information on the gross sales basis.

(Source: Amended at 49 Ill. Reg. 3250, effective February 26, 2025)

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