Section 693.101  Nature of the Non-Home Rule Municipal Retailers' Occupation Tax

 

a)         Authority to Impose Tax

            On and after January 1, 2002, the corporate authorities of a non-home rule municipality are authorized by the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3] to impose the Non-Home Rule Municipal Retailers' Occupation Tax on all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property that is titled and registered by an agency of this State's government, at retail in the municipality on the gross receipts from sales made in the course of the business within the municipality, if a proposition for the tax has been submitted to the electors of that municipality and approved by a majority of those voting on the question.  If imposed, the tax shall be imposed at a rate of not more than, through December 31, 2005, ½%, and, beginning on January 1, 2006, 1%, for expenditure on public infrastructure or property tax relief or both as defined in Section 8-11-1.2 of the Illinois Municipal Code.  The tax may not be imposed on the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.  The tax imposed by the corporate authorities under the Non-Home Rule Municipal Retailers' Occupation Tax Act and this Part, and all civil penalties that may be assessed as an incident of that Act or this Part, may be imposed only in ¼% increments and shall be collected and enforced by the Illinois Department of Revenue (Department).

 

b)         Passing on the Tax

            The legal incidence of the Non-Home Rule Municipal Retailers' Occupation Tax is on the seller.  Nevertheless, the General Assembly has authorized persons subject to any tax imposed pursuant to the authority granted in the Non-Home Rule Municipal Retailers' Occupation Tax Act to reimburse themselves for their Non-Home Rule Municipal Retailers' Occupation 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 sellers are required to collect under the Use Tax Act [35 ILCS 105], pursuant to the bracket schedules the Department 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 Non-Home Rule Municipal Retailers' Occupation Tax, or because of the Illinois Retailers' Occupation Tax [35 ILCS 120], the Illinois Use Tax [35 ILCS 105], the Metro East Mass Transit District Retailers' Occupation Tax [70 ILCS 3610/5.01], the Regional Transportation Authority Retailers' Occupation Tax [70 ILCS 3615/4.03] or the County Water Commission Retailers' Occupation Tax [70 ILCS 3720/4(b)], and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to the Non-Home Rule Municipal Retailers' Occupation Tax.

 

(Source:  Amended at 32 Ill. Reg. 2829, effective February 8, 2008)

 

Section 693.105  Registration and Returns

 

a)         Separate Registration Not Required

            A retailer's registration under the Illinois Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the Non-Home Rule Municipal Retailers' Occupation Tax Act.  No special registration for the Non-Home Rule Municipal Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Non-Home Rule Municipal Retailers' Occupation Tax shall be furnished on the Retailers' Occupation Tax return form filed by the retailer.

 

2)         If the retailer files his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must report Non-Home Rule Municipal 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 Non-Home Rule Municipal Retailers' Occupation Tax information in his returns on the gross sales basis.

 

Section 693.110  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, heard, or otherwise processed as a single claim whenever possible. 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 693.115  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 Non-Home Rule Municipal Retailers' Occupation Tax Act, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "non-home rule municipality" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Non-Home Rule Municipal Retailers' Occupation Tax for purposes of this Part.

 

When used in this Part, "municipal" and "municipality" mean a city, village or incorporated town, including an incorporated town that has superseded a civil township.

 

(Source:  Amended at 47 Ill. Reg. 2827, effective February 7, 2023)

 

Section 693.120  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 Non-Home Rule Municipal Retailers' Occupation Tax Act shall apply to the tax imposed pursuant to this Part.

 

Section 693.125  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 Non-Home Rule Municipal Retailers' Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].

 

Section 693.130  Ordinance Filing Deadlines; When Tax Rate Change Applies

 

a)         Beginning January 1, 2014, if an ordinance or resolution imposing the tax under this Section, discontinuing the tax under this Section, or effecting a change in the rate of tax under this Section is adopted, a certified copy of the ordinance or resolution, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of or increase in the rate of the tax, shall be filed with the Department of Revenue, either: 

 

1)         on or before the first day of May, whereupon the Department shall proceed to administer and enforce the ordinance 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 ordinance as of the first day of January next following the adoption and filing. [65 ILCS 5/8-11-1.1(b)]

 

b)         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.

 

(Source:  Amended at 39 Ill. Reg. 11523, effective July 29, 2015)