Section 670.101  Nature of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation

a)         Authority to Impose Tax

1)         The county board of any county may impose a tax upon all persons engaged in the business of selling of tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from sales made in the course of business to provide revenue to be used exclusively for public safety, public facility, mental health, substance abuse, or transportation purposes in that county.  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 additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act [35 ILCS 120].  [55 ILCS 5/51006.5(a)]  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(a)]  "Aviation fuel" means jet fuel and aviation gasoline.  [35 ILCS 120/3] 

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

b)         Passing on the Tax

The legal incidence of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation ("Special County Occupation Tax for Public Safety") is on the seller.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their sellers' 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 which sellers are required to collect under the Use Tax Act [35 ILCS 105], pursuant to such bracket schedules as the Department has prescribed.  [55 ILCS 5/5-1006.5(a)] (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 Special County Retailers' Occupation Tax For Public Safety, the Retailers' Occupation Tax, the Use Tax, or any other local occupation tax administered by the Department, and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to such Special County Retailers' Occupation Tax For Public Safety.

(Source:  Amended at 49 Ill. Reg. 3282, effective February 26, 2025)

Section 670.105  Registration and Returns

a)         Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 1006.5(a) 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 Retailers' Occupation Tax for Public Safety is required.

b)         Requirements as to Returns

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

2)         If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the taxpayer must also report its Special County Retailers' Occupation Tax for Public Safety information in its returns on the gross receipts basis.  If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, it must also report Special County Retailers' Occupation Tax for Public Safety information in its returns on the gross sales basis.

(Source:  Amended at 49 Ill. Reg. 3282, effective February 26, 2025)

Section 670.110  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 670.115  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 Special County Occupation Tax For Public Safety shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "county" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Special County Retailers' Occupation Tax for Public Safety for purposes of this Part.  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 that has superseded a civil township.

(Source:  Amended at 47 Ill. Reg. 2801, effective February 7, 2023)

Section 670.120  Incorporation of Retailers' Occupation Tax Regulations by Reference

To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130) which are not incompatible with the Special County Retailers' 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 670.125  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 Retailers' Occupation Tax For Public Safety Law as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].

Section 670.130  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 is deemed to be the date of the delivery of the property.

(Source:  Amended at 39 Ill. Reg. 11515, effective July 29, 2015)