Section 395.101  Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax

 

a)         Authority to Impose Tax

 

1)         The Board of Directors of the Metro-East Park and Recreation District are authorized by the Metro-East Park and Recreation District Act [70 ILCS 1605] to impose a tax upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the District on the gross receipts from the sales made in the course of business.  This tax shall be imposed only at the rate of one-tenth of one percent (0.1%). 

 

2)         This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act [35 ILCS 120].  [70 ILCS 1605/30(a)]  For guidance on the types of tangible personal property taxed at the 1% rate, see 86 Ill. Adm. Code 130.310 and 130.311.

 

3)         Beginning January 1, 2021, this tax is not imposed on sale of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the District.  [70 ILCS 1605/30(a)]  "Aviation fuel" means jet fuel and aviation gasoline.  [35 ILCS 120/3] 

 

4)         The tax imposed by the Board under this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue.  [70 ILCS 1605/30(a)]

 

b)         Passing on the Tax

The legal incidence of the Metro-East Park and Recreation District Retailers' Occupation Tax is on the seller.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their seller's tax liability by separately stating the 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 [35 ILCS 105], pursuant to such bracket schedules as the Department has prescribed.  [70 ILCS 1605/30(a)]  (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 the Metro-East Park and Recreation District Retailers' Occupation Tax, the Retailers' Occupation Tax, the Use Tax, or any other local occupation tax administered by the Department, and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to the Metro-East Park and Recreation District Retailers' Occupation Tax.

 

(Source:  Amended at 49 Ill. Reg. 3250, effective February 26, 2025)

 

Section 395.105  Registration and Returns

 

a)         Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 30(a) of the Metro-East Park and Recreation District Act.  No special registration for the Metro-East Park and Recreation District Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Metro-East Park and Recreation District Retailers' Occupation Tax shall be furnished on the Retailers' Occupation Tax return form filed by the retailer.

 

2)         If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the retailer must also report Metro-East Park and Recreation District Retailers' Occupation Tax information on the gross receipts basis.  If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, the retailer must also report Metro-East Park and Recreation District Tax information on the gross sales basis.

 

(Source:  Amended at 49 Ill. Reg. 3250, effective February 26, 2025)

 

Section 395.110  Claims to Recover Erroneously Paid Tax

 

Claims for Multiple Taxes.  If a claimant files a claim for refund on a transaction that 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 will suffice.  The claim will be audited or otherwise processed as a single claim whenever possible.  If approved, a single credit memorandum will be issued that may be used by the claimant or his authorized assignee to pay State or local tax liability as authorized in 86 Ill. Adm. Code 130.1505(b)(1).

 

Section 395.115  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 Metro-East Park and Recreation 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 Park and Recreation District" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Metro-East Park and Recreation District Retailers' Occupation Tax for purposes of this Part. When used in this Part, "Metro-East Park and Recreation District" means that district created pursuant to the Metro-East Park and Recreation District Act, and consisting of one or more of the Counties of Madison, St. Clair, Monroe, Clinton, Macoupin and Jersey that have, by way of procedures described in Section 10 of the Act [70 ILCS 1605/101], been included in this district.

 

(Source:  Amended at 47 Ill. Reg. 2775, effective February 7, 2023)

 

Section 395.120  Retailers' Occupation Tax Regulations

 

To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130) that are not incompatible with the Metro-East Park and Recreation District Act shall apply to the tax imposed pursuant to this Part.

 

Section 395.125  Penalties, Interest and Procedures

 

All penalties (both civil and criminal) and 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 the Metro-East Park and Recreation District Act as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].

 

Section 395.130  Effective Date

 

An ordinance imposing or discontinuing the Metro-East Park and Recreation District Retailers' Occupation Tax, or an ordinance extending the imposition of a tax, shall be adopted and a certified copy filed with the Department either:

 

a)         on or before the first day of April.  After the filing the Department shall proceed to administer and enforce the tax as of the first day of July next following the filing; or

 

b)         on or before the first day of October. After the filing the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of January next following the adoption and filing.

 

For purposes of determining which tax rate applies, the date of the sale is deemed to be the date of the delivery of the property.