Ill. Admin. Code. tit 86, § 396.105 - Registration and Returns

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 Section 30(b) of the Metro-East Park and Recreation District Act. No special registration for the Metro-East Park and Recreation District Service Occupation Tax is required.

b) The information required for the Metro-East Park and Recreation District Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.

(Source: Amended at 49 Ill. Reg. 3256, effective February 26, 2025)