Ill. Admin. Code. tit 86, § 690.105 - Registration and Returns

a) Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of subsection (b) of the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12]. No special registration for the Salem Civic Center Retailers' Occupation Tax is required.

b) Requirements as to Returns

1. The information required for the Salem Civic Center Retailers' Occupation Tax shall be furnished on the taxpayer's Retailers' Occupation Tax return form.

2. If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, it must also report Salem Civic Center Retailers' Occupation Tax information in its returns on the gross receipts basis. If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, it must also report Salem Civic Center Retailers' Occupation Tax information in its returns on the gross sales basis.

(Source: Amended at 49 Ill. Reg. 3294, effective February 26, 2025)