Tax Department Interpretation Letters
Number | Ordinance | Title | Date |
IL 2006-1 | 05-100-08 | Lodging & Occupancy Tax – Room rental vs. booth or space rental | 1/11/2006 |
IL 2006-2 | 05-100-08 | Tax license requirement | 1/13/2006 |
IL 2006-3 | 05-100-08 | Responsibility of market master or promoter of retail sales on Tribal & Trust land | Rescinded See 2007-2 |
IL 2006-4 | 05-100-08 | Admissions Tax – trade shows | 4/17/2006 |
IL 2006-5 | 05-100-08 | Sales tax liability of an out-of-state seller | 6/9/2006 |
IL 2007-1 | 05-100-08 | Tax treatment of septage service | 10/16/2007 |
IL 2007-2 | 05-100-08 | Responsibility of market master or promoter of retail sales on Tribal & Trust land | 11/7/2007 Replaces 2006-3 |
IL 2009-1 | 05-100-08 | Tax license responsibility of promoter | 12/24/2009 |
IL 2010-1 | 05-100-08 | Tax treatment of donated items | 5/5/2010 |
IL 2012-1 | 05-100-09 | Tax treatment of payment to ___________ for promotional purchases | 1/11/2012 |
IL 2012-2 | 05-100-08 | Tax treatment of tipping fees (septage service) | 5/15/2012 |
IL 2013-1 | 05-100-08 | Filing Periods for LRCR and Penalty and interest assessments | 1/3/2013 |
IL 2014-1 | 05-100-08 | Tax on sale of assets upon dissolution of business | 5/19/2014 |
IL 2016-1 | 05-100-08 | Reporting Responsibility under Lodging and Occupancy Tax | 2/4/2016 |