Illinois Compiled Statutes (Tax)
35 ILCS 120/14
This Act shall be known as the "Retailers' Occupation Tax Act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof
Sec. 14. This Act shall be known as the "Retailers' Occupation Tax Act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. (Source: Laws 1933, p. 924.) This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn ILGA.gov is better with cookies. ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies Accept & Continue
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Nearby sections (25 sections)
- 120/6c · If a protest to the Department's Notice of Tentative…
- 120/6d · Deduction for uncollectible debt
- 120/7 · Every person engaged in the business of selling tangible…
- 120/8 · For the purpose of administering and enforcing the provisions…
- 120/9 · No person shall be excused from testifying or from producing…
- 120/10 · The Department or any officer or employee of the Department…
- 120/11 · All information received by the Department from returns filed…
- 120/11a · The Illinois Administrative Procedure Act is hereby expressly…
- 120/12 · The Department is authorized to make, promulgate and enforce…
- 120/13 · Criminal penalties
- 120/13.5 · (Repealed)
- 120/13.7 · Rulemaking
- 120/14 · This Act shall be known as the "Retailers' Occupation Tax Act"…
- 130/1 · For the purposes of this Act: "Brand Style" means a variety of…
- 130/2 · Tax imposed; rate; collection, payment, and distribution;…
- 130/3 · Affixing tax stamp; remitting tax to the Department
- 130/3-5 · Sunset of exemptions, credits, and deductions
- 130/3-10 · Cigarette enforcement
- 130/3-15 · (Repealed)
- 130/4 · Distributor's license
- 130/4a · If a distributor shall be convicted of the violation of any of…
- 130/4b · (a) The Department may, in its discretion, upon application,…
- 130/4c · Secondary distributor's license
- 130/4d · Sales of cigarettes to and by retailers
- 130/4e · Sales of cigarettes to and by secondary distributors