TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX

Section 396.101 Nature of the Metro-East Park and Recreation District Service Occupation Tax

Section 396.105 Registration and Returns

Section 396.110 Claims to Recover Erroneously Paid Tax

Section 396.115 Jurisdictional Questions

Section 396.120 Service Occupation Tax Regulations

Section 396.125 Penalties, Interest and Procedures

Section 396.130 Effective Date

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.101 NATURE OF THE METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX

 

Section 396.101  Nature of the Metro-East Park and Recreation District Service 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 Act to impose a service occupation tax upon all persons engaged, in the District, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the District.  [70 ILCS 1605/30(b)]  This tax shall be imposed only at the rate of one-tenth of one percent (0.1%).

 

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].  [70 ILCS 1605/30(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 District.  [70 ILCS 1605/30(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 enforced by the Department of Revenue.  [70 ILCS 1605/30(b)]

 

b)         Passing on the Tax

The legal incidence of the Metro-East Park and Recreation District 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 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 110], in accordance with such bracket schedules as the Department has prescribed.  [70 ILCS 1605/30(b)]

 

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 Metro-East Park and Recreation District 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 Metro-East Park and Recreation District Service Occupation Tax.

 

(Source:  Amended at 49 Ill. Reg. 3256, effective February 26, 2025)

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.105 REGISTRATION AND RETURNS

 

Section 396.105  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 30(b) of the Metro-East Park and Recreation District Act.  No special registration for the Metro-East Park and Recreation District Service Occupation Tax is required.

 

b)         The information required for the Metro-East Park and Recreation District Service Occupation Tax shall be furnished on the taxpayer's Service Occupation Tax return form.

 

(Source:  Amended at 49 Ill. Reg. 3256, effective February 26, 2025)

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.110 CLAIMS TO RECOVER ERRONEOUSLY PAID TAX

 

Section 396.110  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.  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 140.1505(b)(1).

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.115 JURISDICTIONAL QUESTIONS

 

Section 396.115  Jurisdictional Questions

 

a)         When used in this Part, "district" means the Metro-East Park and Recreation District created under the Metro-East Park and Recreation District Act.

 

b)         If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro-East Park and Recreation District Service Occupation Tax to the Department on the same transaction if the serviceman's place of business is located in the district.

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.120 SERVICE OCCUPATION TAX REGULATIONS

 

Section 396.120  Service Occupation Tax Regulations

 

To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) that are not incompatible with the Metro-East Park and Recreation District Act shall apply to the tax imposed pursuant to this Part.

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.125 PENALTIES, INTEREST AND PROCEDURES

 

Section 396.125  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 Service Occupation Tax Act.

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
SECTION 396.130 EFFECTIVE DATE

 

Section 396.130  Effective Date

 

An ordinance or resolution imposing or discontinuing the Metro-East Park and Recreation District Service 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 of service is deemed to be the date of the delivery, to the user, of the tangible personal property that the serviceman retransfers as an incident to service.