Ill. Admin. Code. tit 86, § 680.105 - 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 1006.5(b) of the Special County Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law ("Special County Occupation Tax for Public Safety Law"). No special registration for a Special County Service Occupation Tax for Public Safety is required.

b) The information required for the Special County Service Occupation Tax for Public Safety shall be furnished on the taxpayer's Service Occupation Tax return form.

(Source: Amended at 49 Ill. Reg. 3288, effective February 26, 2025)