Section 380.105  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 5.01(c) of the Local Mass Transit District Act.  No special registration for a Metro East Mass Transit District Service Occupation Tax is required.

b)         Every taxpayer must file a return each month for each district to which the taxpayer owes Metro East Mass Transit District Service Occupation Tax.  However, the information required for the Metro East Mass Transit District Service Occupation Tax may be furnished on the taxpayer's Service Occupation Tax return form in the additional space that is provided on that form for reporting Metro East Mass Transit District Service Occupation Tax information.

c)         Aviation fuel 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.  [70 ILCS 3610/5.01(c)]

(Source:  Amended at 49 Ill. Reg. 3244, effective February 26, 2025)