Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 145/4

(35 ILCS 145/4) (from Ch. 120, par. 481b.34)

Sec. 4.

Every operator shall keep separate books or records of his business
as an operator so as to show the rents and occupancies taxable under this
Act separately from his transactions not taxable under this Act. If any
operator fails to keep such separate books or records, he shall be liable
to tax at the rate designated in Section 3 hereof upon the entire proceeds from
his hotel. The Department may adopt rules that establish requirements,
including record forms and formats, for records required to be kept and
maintained by taxpayers. For purposes of this Section, "records" means all data
maintained by the taxpayer, including data on paper, microfilm, microfiche or
any type of machine-sensible data compilation.

(Source: P.A. 88-480.)