Section 680.101  Nature of the Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation

 

a)         Authority to Impose Tax

 

1)         Pursuant to Section 5-1006.5 of the Counties Code, if a retailers' occupation tax has been imposed under the Special County Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law ("Special County Occupation Tax for Public Safety Law"), a service occupation tax shall also be imposed at the same rate upon all persons engaged, in the county, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county.  [55 ILCS 5/5-1006.5(b)]  If imposed, this tax shall be imposed only in one-quarter percent (¼%) increments.  [55 ILCS 5/5-1006.5(a)]  For purposes of this Section, "public safety" includes, but is not limited to, crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services.  [55 ILCS 5/5-1006.5(i)]

 

2)         This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act [35 ILCS 115].  [55 ILCS 5/5-1006.5(b)]  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 sales 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 county.  [55 ILCS 5/5-1006.5(b)]  "Aviation fuel" means jet fuel and aviation gasoline.  [35 ILCS 115/9] 

 

4)         The tax imposed under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforce by the Department of Revenue.  [55 ILCS 5/5-1006.5(b)]

 

b)         Passing on the Tax

The legal incidence of the Special County Service Occupation Tax for Public Safety is on the serviceman.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their serviceman'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 that servicemen are authorized to collect under the Service Use Tax Act [35 ILCS 115], in accordance with such bracket schedules as the Department has prescribed.  [55 ILCS 5/5-1006.5(b)] (See 86 Ill. Adm. Code 150.Table A).

 

c)         Exclusion from "Selling Price"

Any amount added by a serviceman to the selling price of tangible personal property as an incident to service because of a Special County Service Occupation Tax for Public Safety, the Service Occupation Tax, the Service Use Tax, or any other local occupation tax administered by the Department, shall not be regarded as a part of the selling price that is subject to such Special County Service Occupation Tax for Public Safety.

 

(Source:  Amended at 49 Ill. Reg. 3288, effective February 26, 2025)

 

Section 680.105  Registration and Returns

 

a)         A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 1006.5(b) of the Special County Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law ("Special County Occupation Tax for Public Safety Law").  No special registration for a Special County Service Occupation Tax for Public Safety is required.

 

b)         The information required for the Special County Service Occupation Tax for Public Safety shall be furnished on the taxpayer's Service Occupation Tax return form.

 

(Source:  Amended at 49 Ill. Reg. 3288, effective February 26, 2025)

 

Section 680.110  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 will suffice.  The claim will be audited, heard, or otherwise processed as a single claim whenever possible.  A single credit memorandum will be issued which may be used by the claimant or his authorized assignee to pay State or local tax liability.

 

Section 680.115  Jurisdictional Questions

 

a)         When used in this Part, "county" includes all territory located within the county, including all territory within cities, villages or incorporated towns, including an incorporated town which has superseded a civil township.

 

b)         If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Special County Service Occupation Tax For Public Safety to the Department on the same transaction if such serviceman's place of business is located in a county which has adopted the Special County Service Occupation Tax For Public Safety.  This is true whether the serviceman bought the property in Illinois or outside Illinois.

 

Section 680.120  Incorporation of Service Occupation Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not incompatible with the Special County Service Occupation Tax For Public Safety Law or any special Regulations that may be promulgated by the Department thereunder shall apply to the tax imposed pursuant to this Part.

 

Section 680.125  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 the Special County Service Occupation Tax For Public Safety Law as under the Service Occupation Tax Act.

 

Section 680.130  Ordinance Filing Deadlines; When Tax Rate Change Applies

 

a)         If a county imposes a tax under the Special County Occupation Tax For Public Safety Law (Law), the county board may, by ordinance, discontinue or lower the rate of the tax.  If the county board has lowered the tax rate or discontinued the tax, a referendum must be held in accordance with Section 5-1006.5(a) of the Law, and the referendum must pass, prior to subsequent increases of the rate or reimposition of the tax in order to increase the rate of the tax or to reimpose the discontinued tax. [55 ILCS 5/5-1006.5(e-5)]

 

b)         Beginning January 1, 2014, the results of any election authorizing a proposition to impose the tax or effecting an increase in the rate of the tax, along with the ordinance adopted to impose the tax or increase the rate of the tax, or any ordinance adopted to lower the rate or discontinue the tax, shall be certified by the county clerk and filed with the Illinois Department of Revenue either:

 

1)         on or before the first day of May, whereupon the Department shall proceed to administer and enforce the tax as of the first day of July next following the adoption and filing; or

 

2)         on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax as of the first day of January next following the adoption and filing. [55 ILCS 5/5-1006.5(f)] 

 

c)         For the purpose of determining which tax rate applies, the date of the sale of service is deemed to be the date of the delivery, to the user, of the tangible personal property which the serviceman retransfers as an incident to service.

 

(Source:  Amended at 39 Ill. Reg. 11519, effective July 29, 2015)