Section 340.101  Nature and Rate of the Tax

 

If a Regional Transportation Authority Retailers' Occupation Tax is imposed, the Board of Directors of the Regional Transportation Authority may impose a tax upon the privilege of using, in the metropolitan region, any item of tangible personal property which is purchased outside the metropolitan region at retail from a retailer, and which is titled or registered with an agency of this State's government, at a rate of 1% of the selling price of such tangible personal property within the county of Cook, and 0.75% of the selling price of such tangible personal property within the counties of DuPage, Kane, Lake, McHenry and Will, as "selling price" is defined in the "Use Tax Act" [35 ILCS 105/2].   Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the metropolitan region.  Such tax shall be collected by the Department of Revenue for the Regional Transportation Authority.  Such tax must be paid to the State, or an exemption determination must be obtained from the Department of Revenue before the title or Certificate of Registration for the property may be issued.  The tax or proof of exemption may be transmitted to the Department by way of the State agency with which, or State officer with whom, the tangible personal property must be titled or registered if the Department and such agency or State officer determine that this procedure will expedite the processing of applications for title or registration.  [70 ILCS 3615/4.03]

 

(Source:  Amended at 34 Ill. Reg. 11453, effective July 26, 2010)

 

Section 340.105  Items Covered

 

Items which are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title.  For the purposes of this Part:

 

a)         The term "motor vehicle" includes passenger cars, trucks, buses, motorcycles and any kind of vehicle which is required to be titled under the Illinois Vehicle Code (Ill. Rev. Stat. 1989, ch. 95½, pars. 1-101 et seq.), (including house trailers for which a display certificate of title is required).

 

b)         The term "implement of husbandry" means:

Every vehicle designed and adapted exclusively for agricultural, horticultural, or livestock raising operations, including farm wagons, wagon trailers or like vehicles used in connection therewith, or for lifting or carrying an implement of husbandry provided that no farm wagon, wagon trailer or like vehicle having a capacity of more than 400 bushels or a gross weight of more than 36,000 pounds, shall be included hereunder.  (Ill. Rev. Stat. 1989, ch. 95½, par. 1-130.)

 

c)         The term "special mobile equipment" means:

            Every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including but not limited to:  street sweepers, ditch digging apparatus, well boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth moving carryalls and scrapers, power shovels and drag lines, and self-propelled cranes and earth moving equipment.  The term does not include house trailers, dump trucks, truck mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached.  (Ill. Rev. Stat. 1989, ch. 95½, par. 1-191.)

 

d)         Watercraft means every description of watercraft used or capable of being used as a means of transportation on water, except a seaplane on the water, innertube, air mattress or similar device, and boats used for concession rides in artificial bodies of water designed and used exclusively for such concessions. Section 1-2 of the Boat Registration and Safety Act of the Illinois Vehicle Code (Ill. Rev. Stat. 1989, ch. 95½ par. 311-2). Every watercraft other than sailboards, on waters within the jurisdiction of this State, shall be numbered. (Section 3-1 of the Boat Registration and Safety Act.)

 

(Source:  Amended at 15 Ill. Reg. 5829, effective April 5, 1991)

 

Section 340.110  Incorporation of Use Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Use Tax Regulations (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of out-of-State retailers; are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 5829, effective April 5, 1991)

 

Section 340.115  Penalties, Interest and Procedures

 

All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, the filing, processing and disposition of claims, matters pertaining to judicial review and other procedural subjects), together with statutes of limitations, are the same under Section 4.03(g) of the Regional Transportation Authority Act as under the Use Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 439.1).

 

Section 340.120  Effective Date

 

The effective date of the Regional Transportation Authority Retailers' Occupation Tax ordinance imposing the tax is November 1, 1979.  It applies to purchases made on or after the effective date of the ordinance imposing the tax.  For this purpose, the date of the purchase is deemed to be the date of the delivery of the property to the purchaser.  The same rule applies when determining the effective date of an increase or decrease in the rate of a Regional Transportation Authority Use Tax.