Section 230.101 Nature of
the Home Rule County Service Occupation Tax
a) Authority to Impose Tax
1) Pursuant
to Section 5-1007 of the Counties Code [55 ILCS 5], the corporate
authorities of a home rule county may impose a tax upon all persons engaged, in
such county, in the business of making sales of service at the same rate of tax
imposed pursuant to Section 5-1006 of the Counties Code [55 ILCS 5/5-1006]
of the selling price of all tangible personal property transferred by such
servicemen either in the form of tangible personal property or in the form of
real estate. If imposed, such tax shall only be imposed in ¼% increments.
2) This
additional 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
5/5-1007] 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
December 1, 2019, this tax is not imposed on sales of aviation fuel unless the
tax revenue is expended for airport-related purposes. If the county does not
have an airport-related purpose to which it dedicates aviation fuel tax
revenue, then aviation fuel is excluded from the tax. The county must comply
with the certification requirements for airport-related purposes under Section
2-22 of the Retailers' Occupation Tax Act [35 ILCS 120]. [55 ILCS
5/5-1007] "Aviation fuel" means jet fuel and aviation gasoline. [35
ILCS 115/9] "Airport-related purposes" has the meaning ascribed
in Section 6z-20.2 of the State Finance Act [30 ILCS 105]. This
exclusion for aviation fuel only applies 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.
4) The
tax imposed by a home rule county pursuant to this Section and all civil
penalties that may be assessed as an incident thereof shall be collected and
enforced by the Department of Revenue. [55 ILCS 5/5-1007]
b) Passing on the Tax
The legal
incidence of the Home Rule County Service Occupation Tax 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 such tax
as an additional charge, which charge may be stated in combination, in a single
amount, with State tax which servicemen are authorized to collect under the
Service Use Tax Act [35 ILCS 110], pursuant to such bracket schedules as
the Department has prescribed. [55 ILCS 5/5-1007] (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 the Home Rule County Service Occupation Tax, 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 the Home Rule County
Service Occupation Tax.
(Source: Amended at 49 Ill. Reg. 3207, effective February 26, 2025)
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TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230
HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.105 REGISTRATION AND RETURNS
Section 230.105 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 the Home Rule County Service Occupation Tax Law. No special
registration for the Home Rule County Service Occupation Tax is required.
b) The information required for the Home Rule County Service
Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax
return form.
c) If applicable, aviation fuel tax
returns shall be filed in accordance with Section 9 of the Service Occupation
Tax Act and 86 Ill. Adm. Code 130.541 except that the retailer's discount is
not allowed for taxes paid on aviation fuel that are subject to the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. [55 ILCS
5/5-1007] (See also 86 Ill. Adm. Code 230.101(a)(3)).
(Source: Amended at 49 Ill. Reg. 3207, effective February 26, 2025)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230
HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.110 CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
Section 230.110 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.
(Source: Amended at 15 Ill. Reg. 5796, effective April 9, 1991)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230
HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.115 JURISDICTIONAL QUESTIONS
Section 230.115
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 Home Rule County Service Occupation Tax to the Department on the same
transaction if such serviceman's place of business is located in a home rule
county which has adopted the Home Rule County Service Occupation Tax. This is
true whether the serviceman bought the property in Illinois or outside
Illinois.
(Source: Amended at 15 Ill. Reg. 5796, effective April 9, 1991)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230
HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.120 INCORPORATION OF SERVICE OCCUPATION TAX REGULATIONS BY REFERENCE
Section 230.120
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 Home Rule County Service
Occupation Tax Act or any special Regulations that may be promulgated by the
Department thereunder, are incorporated herein by reference and made a part
hereof.
(Source: Amended at 15 Ill. Reg. 5796, effective April 9, 1991)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230
HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.125 PENALTIES, INTEREST AND PROCEDURES
Section 230.125 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 Home Rule County Service
Occupation Tax Act as under the Service Occupation Tax Act.
(Source: Amended at 15 Ill. Reg. 5796 effective April 9, 1991)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230
HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.130 EFFECTIVE DATE
Section 230.130 Effective
Date
An ordinance or resolution
imposing or discontinuing or effecting a change in the rate of a Home Rule
County Service Occupation Tax shall either: be adopted and a certified copy
filed with the Department on or before the first day of April, whereupon the Department
shall proceed to administer and enforce the ordinance or resolution as of the
first day of July next following such adoption and filing; or be adopted and a
certified copy filed with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and enforce the ordinance
or resolution as of the first day of January next following such adoption and
filing. For this purpose, 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 24 Ill. Reg. 8108, effective May 26, 2000)
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