Section 370.101  Nature of a Metro East Mass Transit District Retailers' Occupation Tax

 

a)         Authority to Impose Tax

            The Board of Trustees of a Metro East Mass Transit District is authorized to impose a tax on persons engaged in the business of selling tangible personal property at retail within the district as defined in Section 2(i) of the Local Mass Transit District Act (Ill. Rev. Stat. 1989, ch. 111⅔, par. 352), at a rate of 1/4% of the gross receipts from such sales made in the course of such business within the district.

 

b)         Passing on the Tax

            The legal incidence of a Metro East Mass Transit District Retailers' Occupation Tax is on the seller.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their sellers' Metro East Mass Transit District Retailers' Occupation Tax liability by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act and the additional charge authorized under the provisions of the Non-Home Rule Municipal Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-1.3), Home Rule Municipal Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-1) or Home Rule County Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 34, par. 5-1006, pursuant to such bracket schedules as the Department may has prescribed.  (See 86 Ill. Adm. Code 150.Table A)

 

c)         Exclusion From "Gross Receipts"

            Any amount added to the selling price of tangible personal property by the seller because of a Metro East Mass Transit District Retailers' Occupation Tax, or because of the Retailers' Occupation Tax (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.), or because of the Non-Home Rule Municipal Retailers' Occupation Tax, Home Rule Municipal or Home Rule County Retailers' Occupation Tax, or as Illinois Use Tax (Ill. Rev. Stat. 1989, ch. 120, par. 439.1 et seq.), and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to such Metro East Mass Transit District Retailers' Occupation Tax.

 

(Source:  Amended at 15 Ill. Reg. 5805, effective April 5, 1991)

 

Section 370.105  Registration and Returns

 

a)         Separate Registration not Required

            A retailer's registration under the Illinois Retailers' Occupation Tax Act is sufficient for the Metro East Mass Transit District.  No special registration for Metro East Mass Transit District Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         Every retailer must file a return each month for each district which has a Metro East Mass Transit District Retailers' Occupation Tax in effect that month if the retailer is engaged in the business of selling tangible personal property at retail within that district:  Provided that if the retailer is permitted to file his Illinois Retailers' Occupation Tax returns quarterly, his Metro East Mass Transit District Retailers' Occupation Tax returns shall also be filed quarterly and provided that if the retailer is permitted to file his Illinois Retailers' Occupation Tax returns annually, his Metro East Mass Transit District Retailers' Occupation Tax returns shall also be filed annually. However, the information required for the Metro East Mass Transit District Retailers' Occupation Taxes may be furnished on the retailer's Illinois Retailers' Occupation Tax return form in the additional space that is provided on that form for reporting Metro East Mass Transit District Retailers' Occupation Tax information.

 

2)         If the retailer files his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must report Metro East Mass Transit District Retailers' Occupation Tax information in his returns on the same basis.  If the retailer files his Illinois Retailers' Occupation Tax returns on the gross sales basis, he must report Metro East Mass Transit District Retailers' Occupation Tax information in his returns on the gross sales basis.

 

3)         Retailers required to make payment on the 7th, 15th, 22nd and last day of the month during which liability is incurred as provided in Section 3 of the Retailers' Occupation Tax Act, are not required to make such quarter-monthly payments of Metro East Mass Transit District Retailers' Occupation Tax.

 

(Source:  Amended at 15 Ill. Reg. 5805, effective April 5, 1991)

 

Section 370.110  Claims to Recover Erroneously Paid Tax

 

Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A single claim for the total of all applicable taxes shall suffice. The claim shall be audited, heard, or otherwise processed as a single claim whenever possible. A single credit memorandum shall be issued which may be used by the claimant or his authorized assignee to pay State or local tax liability.

 

(Source:  Amended at 15 Ill. Reg. 5805, effective April 5, 1991)

 

Section 370.115  Jurisdictional Questions

 

The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the Local Mass Transit District Retailers' Occupation Tax Law, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "Metro East Mass Transit District" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Metro East Mass Transit District Retailers' Occupation Tax for purposes of this Part. When used in this Part, "Metro East Mass Transit District" means one or more local mass transit districts created pursuant to the Local Mass Transit District Act, composed only of Madison, St. Clair or Monroe Counties, or any combination thereof, or any territory annexed to this district.

 

(Source:  Amended at 47 Ill. Reg. 2762, effective February 7, 2023)

 

Section 370.120  Incorporation of Retailers' Occupation Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), except Subpart A as it pertains to rate, are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 5805, effective April 5, 1991)

 

Section 370.125  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, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 5.01(b) of the Local Mass Transit District Act as under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.).

 

Section 370.130  Effective Date

 

a)         When a given Metro East Mass Transit District Retailers' Occupation Tax goes into effect, it applies to sales made in the course of the seller's engaging in the business of selling tangible personal property at retail within the taxing district on or after the effective date of the ordinance imposing such tax.  For this purpose, the date of the sale is deemed to be the date of the delivery of the property.  If delivery occurs after the effective date, in a transaction in which receipts were received before the effective date and tax was paid on such receipts when received by the seller in accordance with Section 130.430 of the Retailers' Occupation Tax Regulations, no Metro East Mass Transit District Retailers Occupation Tax will be due because of the delivery of the property occurring after the effective date.

 

b)         Furthermore, in the case of sales of building materials to real estate improvement construction contractors for use in performing construction contracts for third persons, if such property is delivered to the contractor after the effective date of a rate increase but will be used in performing a binding construction contract which was entered into before the effective date of the increase and under which the contractor is legally unable to shift the burden of the tax rate increase to his customer, the applicable tax rate will be the rate which was in effect before the effective date of the rate increase.  Before a supplier may deliver materials to a construction contractor after the effective date of a tax rate increase at the rate which was in effect prior thereto, the purchasing contractor must give such supplier a written, signed certification stating that specifically described materials are being purchased for use in performing a binding contract which was entered into before the effective date of the rate increase (specifying such date) and under which the contractor is legally unable to shift the burden of the tax rate increase to his customer, identifying the construction contract in question by its date and by naming the contractor's construction work involved, and by giving the location of the job site where the construction contract is being performed or is to be performed.

 

c)         The same rule applies when determining the effective date of an increase in the rate of a Municipal Retailers' Occupation Tax.