Ill. Admin. Code. tit 86, § 691.115 - Jurisdictional Questions

Section 691.115 - Jurisdictional Questions
Section 691.110 - Claims to Recover Erroneously Paid TaxSection 691.120 - Incorporation of Service Occupation Tax Regulations by Reference

a) When used in this Part, "metropolitan area" means all territory in the State of Illinois lying within the corporate boundaries of the City of Salem in Marion County.

b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Salem Civic Center Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in the metropolitan area.

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