Section 370.105  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 5.01(b) of the Local Mass Transit District Act.  No special registration for a Metro East Mass Transit District Retailers' Occupation Tax is required.

b)         Requirements as to Returns

1)         Every retailer must file a return each month for each district that has a Metro East Mass Transit District Retailers' Occupation Tax in effect that month if the retailer is engaged in the business of selling tangible personal property at retail within that district:  Provided that if the retailer is permitted to file its Retailers' Occupation Tax returns quarterly, the taxpayer's Metro East Mass Transit District Retailers' Occupation Tax returns shall also be filed quarterly; and provided that if the retailer is permitted to file its Retailers' Occupation Tax returns annually, the taxpayer's Metro East Mass Transit District Retailers' Occupation Tax returns shall also be filed annually. However, the information required for the Metro East Mass Transit District Retailers' Occupation Tax may be furnished on the taxpayer's Retailers' Occupation Tax return form in the additional space that is provided on that form for reporting Metro East Mass Transit District Retailers' Occupation Tax information.

2)         If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the retailer must also report Metro East Mass Transit District Retailers' Occupation Tax information in its returns on the gross receipts basis.  If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, the retailer must also report Metro East Mass Transit District Retailers' Occupation Tax information in its returns on the gross sales basis.

3)         Retailers required to make payment on the 7^th, 15^th, 22^nd, and last day of the month during which liability is incurred as provided in Section 3 of the Retailers' Occupation Tax Act, are not required to make such quarter-monthly payments of Metro East Mass Transit District Retailers' Occupation Tax.

4)         Aviation fuel tax returns shall be filed in accordance with Section 3 of the Retailers' 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(b)]

(Source:  Amended at 49 Ill. Reg. 3238, effective February 26, 2025)