Section 295.101  Nature and Rate of the Tax

 

The corporate authorities of a home rule municipality may impose a tax upon the privilege of using, in such municipality, any item of tangible personal property which is purchased at retail from a retailer, and which is titled or registered at a location within the corporate limits of such home rule municipality with an agency of this State's government, at a rate which is an increment of 1/4% and based on the selling price of such tangible personal property, as selling price is defined in the Use Tax Act. (Section 8-11-6(a) of the Illinois Municipal Code (Ill. Rev. Stat. 1991, ch. 24, par. 8-11-6) (the Code)) If a municipality having 2,000,000 or more inhabitants imposes the tax authorized by subsection (a) from July 1, 1991 through June 30, 1993, then the tax shall be collected by the Illinois Department of Revenue when the property is purchased at retail from a retailer in the county in which the home rule municipality imposing the tax is located, and in all contiguous counties. (Section 8-11-6(c) of the Code)

 

Section 295.105  Items Covered

 

Items which are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title. For the purposes of this Part:

 

a)         The term "motor vehicle" includes passenger cars, trucks, buses, motorcycles and any kind of vehicle which is required to be titled under the Illinois Vehicle Code (Ill. Rev. Stat. 1991, ch. 95½, pars. 1-101 et seq.), including house trailers for which a display certificate of title is required.

 

b)         The term "implement of husbandry" means:

            Every vehicle designed and adapted exclusively for agricultural, horticultural or livestock raising operations, including farm wagons, wagon trailers or like vehicles used in connection therewith, or for lifting or carrying an implement of husbandry provided that no farm wagon, wagon trailer or like vehicle having a gross weight of more than 36,000 pounds shall be included hereunder. (Ill. Rev. Stat. 1991, ch. 95½, par. 1-130)

 

c)         The term "special mobile equipment" means:

            Every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including but not limited to:  street sweepers, ditch digging apparatus, well boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth moving carryalls and scrapers, power shovels and drag lines, and self-propelled cranes and earth moving equipment. The term does not include house trailers, dump trucks, truck mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached. (Ill. Rev. Stat. 1991, ch. 95½, par. 1-191)

 

d)         Watercraft means every description of watercraft used or capable of being used as a means of transportation on water, except a seaplane on the water, innertube, air mattress or similar device, and boats used for concession rides in artificial bodies of water designed and used exclusively for such concessions. (Section 1-2 of the Boat Registration and Safety Act of the Illinois Vehicle Code, Ill. Rev. Stat. 1991, ch. 95½, par. 311-2) Every watercraft other than sailboards, on waters within the jurisdiction of this State, shall be numbered. (Section 3-1 of the Boat Registration and Safety Act)

 

Section 295.110  Incorporation of Use Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Use Tax Rules (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of out-of-State retailers; Subpart H as it pertains to deduction for collecting tax; and Subpart M as it pertains to retailers and the use of a credit memorandum to discharge State or municipal tax liabilities, are incorporated herein by reference and made a part hereof.

 

Section 295.115  Penalties, Interest and Procedures

 

All provisions concerning penalties (both civil and criminal) and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, the filing, processing and disposition of claims, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Home Rule Municipal Use Tax Act as under the Use Tax Act. (Ill. Rev. Stat. 1991, ch. 120, pars. 439.1 et seq.)

 

Section 295.120  Effective Date

 

An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule Municipal Use Tax administered by the Illinois Department of Revenue 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.   When a given Home Rule Municipal Use Tax goes into effect, it applies to purchases made on or after the effective date of the Ordinance imposing the tax. For this purpose, the date of the purchase is deemed to be the date of the delivery of the property to the purchaser. The same rule applies when determining the effective date of an increase or decrease in the rate of a Home Rule Municipal Use Tax.

 

(Source:  Amended at 24 Ill. Reg. 8117, effective May 26, 2000)