reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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.
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
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				including an incorporated town that has superseded a civil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.
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
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.
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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
				].
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Current through Register Vol. 48, No. 28, July 12, 2024
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)]
Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act [35 ILCS 115 ]
			 or the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] is sufficient for
			 the purposes of the Special County Service Occupation Tax For Public Safety
			 Law. No special registration for the Special County Service Occupation Tax For
			 Public Safety is required.
b) The
			 information required for the Special County Service Occupation Tax For Public
			 Safety shall be furnished on the taxpayer's Illinois Service Occupation Tax
			 return form.
c) The provisions of
			 the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply to
			 the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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.
Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
a) 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 which has superseded a civil township.
b) If the Illinois Service Occupation Tax on
			 a transaction is being remitted to the Department by the serviceman, the
			 serviceman shall also pay Special County Service Occupation Tax For Public
			 Safety to the Department on the same transaction if such serviceman's place of
			 business is located in a county which has adopted the Special County Service
			 Occupation Tax For Public Safety. This is true whether the serviceman bought
			 the property in Illinois or outside Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.120 - Incorporation of Service Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not
				incompatible with the Special County Service 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.
Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 Service Occupation Tax For Public Safety Law as under
				the Service Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Current through Register Vol. 48, No. 28, July 12, 2024
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)]
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.101 - Nature of the Salem Civic Center Retailers' Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to Impose Tax
The Authority is authorized by Section 11.5 of the Salem Civic
				Center Law [70 ILCS 335/11.5 ] (the Law) to impose a tax, the Salem Civic
				Center Retailers' Occupation Tax, on all persons engaged in the business of
				selling tangible personal property at retail in the metropolitan area on the
				gross receipts from sales made in the course of such business within the
				metropolitan area, if a proposition for the tax has been submitted to the
				electors of that metropolitan area and approved by a majority of those voting
				on the question. If imposed, such tax shall only be imposed in 1/4% increments
				at a rate not to exceed 1%. The tax imposed by the Authority under the Law and
				this Part, and all civil penalties that may be assessed as an incident thereof,
				shall be collected and enforced by the Illinois Department of Revenue
				(Department).
b) Passing on
			 the Tax
The legal incidence of the Salem Civic Center Retailers'
				Occupation Tax is on the seller. Nevertheless, the General Assembly has
				authorized persons subject to any tax imposed pursuant to the authority granted
				in the Salem Civic Center Use and Occupation Tax Law to reimburse themselves
				for their Salem Civic Center Retailers' Occupation Tax liability by separately
				stating such 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 (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 Salem Civic Center Retailers' Occupation
				Tax, or because of the Illinois Retailers' Occupation Tax [35 ILCS 120 ], the
				Illinois Use Tax [35 ILCS 105], the Home Rule Municipal Retailers' Occupation
				Tax [65 ILCS 5/8-11 -1], the Non-Home Rule Municipal Retailers' Occupation Tax
				[65 ILCS 5/8-11-1.3], the Metro East Mass Transit District Retailers'
				Occupation Tax [70
				ILCS 3610/5.01 ], the Regional Transportation
				Authority Retailers' Occupation Tax [70 ILCS
				3615/4.03 ] or the County Water Commission Retailers'
				Occupation Tax [70 ILCS
				3720/4(b) ], and collected from the
				purchaser, shall not be regarded as a part of the seller's gross receipts that
				are subject to such Salem Civic Center Retailers' Occupation
				Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act [35 ILCS 120 ] is sufficient for the Salem Civic Center Use
				and Occupation Tax Law. No special registration for the Salem Civic Center
				Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information required for the Salem
			 Civic Center Retailers' Occupation Tax shall be furnished on the retailer's
			 Retailers' Occupation Tax return form.
2) If the retailer files his Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he must report
			 Salem Civic Center Retailers' Occupation Tax information in his returns on the
			 same basis. If the retailer files his Illinois Retailers' Occupation Tax
			 returns on the gross sales basis, he must report Salem Civic Center Retailers'
			 Occupation Tax information in his returns on the gross sales basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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.
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
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 Salem Civic Center Retailer's Occupation Tax Law, shall apply to this Part.
				References to a "home rule municipality" or "municipality" in Section
				270.115 mean "metropolitan area"
				for purposes of this Section. References to the Home Rule Municipal Retailers'
				Occupation Tax in Section
				270.115 mean Salem Civic Center
				Retailers' Occupation Tax for purposes of this Part. When used in this Part,
				"Metropolitan Area" means all territory in the State of Illinois lying within
				the corporate boundaries of the City of Salem in Marion
				County.
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
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 Salem Civic Center Use and Occupation Tax Law or any
				special regulations that may be promulgated by the Department thereunder shall
				apply to the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 Salem Civic Center Use and Occupation Tax Law as under the Illinois
				Retailers' Occupation Tax Act [35 ILCS 120 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX › Section 690.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Salem Civic Center Retailers' Occupation
				Tax shall be adopted and a certified copy thereof 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. For purposes of determining which tax
				rate applies, the date of the sale is deemed to be the date of the delivery of
				the property.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.101 - Nature of the Salem Civic Center Service Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to Impose Tax
The Authority is authorized by Section 11.5 of the Salem Civic
				Center Law [70 ILCS 335/11.5 ] (the Law) to impose a tax, the Salem Civic
				Center Service Occupation Tax, on all persons engaged, in the metropolitan
				area, in the business of making sales of service at the same rate of tax
				imposed pursuant to Section 11.5(b) of the Law of the selling price of all
				tangible personal property transferred by such serviceman either in the form of
				tangible personal property or in the form of real estate as an incident to such
				sale of service. If imposed, such tax shall only be imposed in 1/4% increments
				at a rate not to exceed 1%. The tax imposed by the Authority under the Law and
				this Part, and all civil penalties that may be assessed as an incident thereof,
				shall be collected and enforced by the Illinois Department of Revenue
				(Department).
b) Passing on
			 the Tax
Servicemen are required to collect the Salem Civic Center
				Service Occupation Tax (when applicable) from purchasers of service in
				conformance with the requirements of the Service Occupation Tax Regulations (86
				Ill. Adm. Code 140). The legal incidence of the Salem Civic Center Service
				Occupation Tax is on the serviceman. Nevertheless, the General Assembly has
				authorized persons subject to any tax imposed pursuant to the authority granted
				in the Salem Civic Center Use and Occupation Tax Law to reimburse themselves
				for their Salem Civic Center Service Occupation Tax liability by separately
				stating such tax as an additional charge, which charge may be stated in
				combination, in a single amount, with State tax which servicemen are authorized
				to collect under the Service Use Tax Act [35 ILCS 110 ], pursuant to such
				bracket schedules as the Department has prescribed (see 86 Ill. Adm. Code
				150.Table A).
c) Exclusion
			 from "Cost Price"
Any amount added by a serviceman to the selling price of
				tangible personal property as an incident to service because of a Salem Civic
				Center Service Occupation Tax, or because of the Illinois Service Occupation
				Tax [35 ILCS 115 ], the Home Rule Municipal Service Occupation Tax [65 ILCS
				5/8-11 -5], the Non-Home Rule Municipal Service Occupation Tax [65 ILCS
				5/8-11-1.4], the Metro East Mass Transit District Service Occupation Tax
				[70
				ILCS 3610/5.01 ], the Regional Transportation
				Authority Service Occupation Tax [70 ILCS
				3615/4.03 ] or the County Water Commission Service
				Occupation Tax [70 ILCS
				3720/4(c) ], shall not be regarded as
				a part of the selling price which is subject to such Salem Civic Center Service
				Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act [35 ILCS 115 ]
			 or the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] is sufficient for
			 the purposes of the Salem Civic Center Use and Occupation Tax Law. No special
			 registration for the Salem Civic Center Service Occupation Tax is
			 required.
b) The information
			 required for the Salem Civic Center Service Occupation Tax shall be furnished
			 on the taxpayer's Illinois Service Occupation Tax return form.
c) The provisions of the Service Occupation
			 Tax Regulations (86 Ill. Adm. Code 140) shall apply to the tax imposed pursuant
			 to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
a) When
			 used in this Part, "metropolitan area" means all territory in the State of
			 Illinois lying within the corporate boundaries of the City of Salem in Marion
			 County.
b) If the Illinois Service
			 Occupation Tax on a transaction is being remitted to the Department by the
			 serviceman, the serviceman shall also pay Salem Civic Center Service Occupation
			 Tax to the Department on the same transaction if such serviceman's place of
			 business is located in the metropolitan area.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.120 - Incorporation of Service Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not
				incompatible with the Salem Civic Center Use and Occupation Tax Law or any
				special regulations that may be promulgated by the Department thereunder shall
				apply to the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 Salem Civic Center Use and Occupation Tax Law as under the Service
				Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX › Section 691.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Salem Civic Center Service Occupation Tax
				shall be adopted and a certified copy thereof 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. 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 which the serviceman
				retransfers as an incident to service.
Illinois Administrative Code › Title 86 - REVENUE › Part 692 - SALEM CIVIC CENTER USE TAX › Section 692.101 - Nature of the Salem Civic Center Use Tax

Current through Register Vol. 48, No. 28, July 12, 2024
The Authority is authorized by Section 11.5 of the Salem Civic
				Center Law [70 ILCS 335/11.5 ] (the Law) to impose a tax, the Salem Civic
				Center Use Tax, upon the privilege of using, in the metropolitan area, any item
				of tangible personal property that is purchased outside the metropolitan area
				at retail from a retailer, and that is titled or registered at a location
				within the metropolitan area with an agency of this State's government, at the
				same rate of tax imposed pursuant to Section 11.5(b) of the Law of the selling
				price of such tangible personal property, as selling price is defined in the
				Use Tax Act. If imposed, such tax shall only be imposed in 1/4% increments at a
				rate not to exceed 1%. The tax imposed by the Authority under the Law and this
				Part, and all civil penalties that may be assessed as an incident thereof,
				shall be collected and enforced by the Illinois Department of Revenue
				(Department).
Illinois Administrative Code › Title 86 - REVENUE › Part 692 - SALEM CIVIC CENTER USE TAX › Section 692.105 - Items Covered

Current through Register Vol. 48, No. 28, July 12, 2024
Items that 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 that is
			 required to be titled under the Illinois Vehicle Code [625 ILCS 5 ], 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.
			 [625 ILCS
			 5/1-130 ]
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 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. [625 ILCS 5/1-19
			 ]
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 [625 ILCS
			 45/1-2 ]) Every watercraft other than sailboards, on
			 waters within the jurisdiction of this State, shall be numbered. [625 ILCS
			 45/3-1 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 692 - SALEM CIVIC CENTER USE TAX › Section 692.110 - Incorporation of Use Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
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, shall apply to the
				tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 692 - SALEM CIVIC CENTER USE TAX › Section 692.115 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 Salem Civic Center Use and Occupation Tax Law as under the Illinois
				Use Tax Act [35 ILCS 105 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 692 - SALEM CIVIC CENTER USE TAX › Section 692.120 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Salem Civic Center Use Tax shall be adopted
				and a certified copy thereof 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. For purposes of determining which tax rate applies, the
				date of the purchase is deemed to be the date of the delivery of the
				property.
Illinois Administrative Code › Title 86 - REVENUE › Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 693.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration Not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act [35 ILCS 120 ] is sufficient for the Non-Home Rule Municipal
				Retailers' Occupation Tax Act. No special registration for the Non-Home Rule
				Municipal Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information required for the Non-Home
			 Rule Municipal Retailers' Occupation Tax shall be furnished on the Retailers'
			 Occupation Tax return form filed by the retailer.
2) If the retailer files his Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he must report
			 Non-Home Rule Municipal Retailers' Occupation Tax information in his returns on
			 the same basis. If the retailer files his Illinois Retailers' Occupation Tax
			 returns on the gross sales basis, he must report Non-Home Rule Municipal
			 Retailers' Occupation Tax information in his returns on the gross sales
			 basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 693.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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, heard, 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
				130.1505(b)(1).
Illinois Administrative Code › Title 86 - REVENUE › Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 693.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
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 Non-Home Rule Municipal Retailers' Occupation Tax Act, shall apply to this
				Part. References to a "home rule municipality" or "municipality" in Section
				270.115 mean "non-home rule
				municipality" for purposes of this Section. References to the Home Rule
				Municipal Retailers' Occupation Tax in Section
				270.115 mean Non-Home Rule
				Municipal Retailers' Occupation Tax for purposes of this Part.
When used in this Part, "municipal" and "municipality" mean a
				city, village or incorporated town, including an incorporated town that has
				superseded a civil township.
Illinois Administrative Code › Title 86 - REVENUE › Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 693.120 - Retailers' Occupation Tax Regulations

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130) that are not
				incompatible with the Non-Home Rule Municipal Retailers' Occupation Tax Act
				shall apply to the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 693.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 Non-Home Rule Municipal Retailers'
				Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act [35 ILCS
				120 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 693.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning January 1, 2014, if an ordinance or resolution imposing the
			 tax under this Section, discontinuing the tax under this Section, or effecting
			 a change in the rate of tax under this Section is adopted, a certified copy of
			 the ordinance or resolution,
together with a certification that
			 the ordinance or resolution received referendum approval in the case of the
			 imposition of or increase in the rate of the tax, shall be filed with the
			 Department of Revenue, either
:
1)
on or before the first day of May, whereupon the Department shall
			 proceed to administer and enforce the ordinance 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
			 ordinance as of the first day of January next following the adoption and
			 filing.
[65 ILCS 5/8-11 -1.1(b)]
Illinois Administrative Code › Title 86 - REVENUE › Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 694.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Illinois Service Occupation Tax Act [35
			 ILCS 115 ] or the Illinois Retailer's Occupation Tax Act [35 ILCS 120 ] is
			 sufficient for the Non-Home Rule Municipal Service Occupation Tax Act. No
			 special registration for the Non-Home Rule Municipal Service Occupation Tax is
			 required.
b) The information
			 required for the Non-Home Rule Municipal Service Occupation Tax shall be
			 furnished on the taxpayer's Service Occupation Tax return form.
Illinois Administrative Code › Title 86 - REVENUE › Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 694.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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, heard, 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).
Illinois Administrative Code › Title 86 - REVENUE › Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 694.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
a) When
			 used in this Part, "municipal" and "municipality" mean a city, village, or
			 incorporated town, including an incorporated town that has superseded a civil
			 township.
b) If the Illinois
			 Service Occupation Tax on a transaction is being remitted to the Department by
			 the serviceman, the serviceman shall also pay Non-Home Rule Service Occupation
			 Tax to the Department on the same transaction if the serviceman's place of
			 business is located in the municipality.
Illinois Administrative Code › Title 86 - REVENUE › Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 694.120 - Service Occupation Tax Regulations

Current through Register Vol. 48, No. 28, July 12, 2024
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 Non-Home Rule Municipal Service Occupation Tax Act shall
				apply to the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 694.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 Non-Home Rule Municipal Service Occupation
				Tax Act as under the Illinois Service Occupation Tax Act [35 ILCS 115
				].
Illinois Administrative Code › Title 86 - REVENUE › Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 694.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning January 1, 2014, if an ordinance or resolution imposing the
			 tax under this Section, discontinuing the tax under this Section, or effecting
			 a change in the rate of tax under this Section is adopted, a certified copy of
			 that ordinance or resolution, together with a certification that the ordinance
			 or resolution received referendum approval in the case of the imposition of or
			 increase in the rate of the tax, shall be filed with the Department of Revenue,
			 either:
1)
on or before the
			 first day of May, whereupon the Department shall proceed to administer and
			 enforce the ordinance 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 ordinance as of the first day of January
			 next following the adoption and filing.
[65 ILCS 5/8-11
			 -1.1(b)]
Illinois Administrative Code › Title 86 - REVENUE › Part 695 - COUNTY MOTOR FUEL TAX › Section 695.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration Not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act [35 ILCS 120] is sufficient for the County Motor Fuel Tax
				Law. No special registration for the Law is required.
b) Requirements as to Returns
1) The information required for the Law shall
			 be furnished on the return form prescribed by the Department.
2) On or before the
			 20th day of each calendar month, every person
			 engaged in the business of selling motor fuel, as now or hereafter defined in
			 the Motor Fuel Tax Law [35 ILCS 505], at retail in the counties of DuPage,
			 Kane, Lake, Will or McHenry for the operation of motor vehicles upon public
			 highways or for the operation of recreational watercraft upon waterways during
			 the preceding calendar month shall file a return with the Department for the
			 preceding month, stating the name of the seller; the address of his or her
			 principal place of business, the address of the principal place of business (if
			 that is a different address) from which he or she is engaged in the business of
			 selling the motor fuel at retail; total gallons of motor fuel sold; deductions
			 allowed by law; and amount of tax due.
3) If the retailer files his or her Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he or she must
			 report County Motor Fuel Tax information in his or her returns on the same
			 basis. If the retailer files his or her Illinois Retailers' Occupation Tax
			 returns on the gross sales basis, he or she must report County Motor Fuel Tax
			 information in his or her returns on the gross sales basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 695 - COUNTY MOTOR FUEL TAX › Section 695.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
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 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
				130.1505(b)(1).
Illinois Administrative Code › Title 86 - REVENUE › Part 695 - COUNTY MOTOR FUEL TAX › Section 695.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
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 County Motor Fuel Tax Law of the Counties Code, 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 County Motor Fuel
				Tax for purposes of this Part. When used in this Part, "County" means any one
				of the counties of DuPage, Kane, Lake, Will or McHenry authorized under the
				County Motor Fuel Tax Law to impose a County Motor Fuel Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 695 - COUNTY MOTOR FUEL TAX › Section 695.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130) that are not
				incompatible with the County Motor Fuel Tax Law or any special regulations that
				may be promulgated by the Department under the Law shall apply to the tax
				imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 695 - COUNTY MOTOR FUEL TAX › Section 695.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
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 County Motor Fuel Tax Law as under the Illinois Retailers' Occupation
				Tax Act [35 ILCS 120 ] and the Uniform Penalty and Interest Act [35 ILCS 735
				].
Illinois Administrative Code › Title 86 - REVENUE › Part 695 - COUNTY MOTOR FUEL TAX › Section 695.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing a County Motor Fuel Tax or
				effecting a change in the rate thereof shall be effective on the first day of
				the second calendar month next following the month in which the ordinance or
				resolution is adopted and a certified copy thereof is filed with the
				Department, whereupon the Department shall proceed to administer and enforce
				the ordinance or resolution on behalf of the county as of the effective date of
				the ordinance or resolution. Upon a change in the rate of tax or upon the
				discontinuance of the tax, the county board of the county shall, on or not
				later than 5 days after the effective date of the ordinance or resolution
				discontinuing the tax or effecting a change in rate, transmit to the Department
				a certified copy of the ordinance or resolution effecting the change or
				discontinuance (Section 5-1035.1 of the Law). For purposes of determining which
				tax rate applies, the date of the sale is deemed to be the date of the delivery
				of the property.
Illinois Administrative Code › Title 86 - REVENUE › Part 696 - MUNICIPAL MOTOR FUEL TAX › Section 696.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration Not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act is sufficient for the Municipal Motor Fuel Tax Law. No
				special registration for the Law is required.
b) Requirements as to Returns
1) The information required for the Law shall
			 be furnished on the return form prescribed by the Department.
2) On or before the twentieth day of each
			 calendar month, every person engaged in the business of selling motor fuel, as
			 defined in the Motor Fuel Tax Law, at retail in a municipality in Cook County
			 that has adopted an ordinance imposing the tax under this Part for the
			 operation of motor vehicles upon public highways or for the operation of
			 recreational watercraft upon waterways during the preceding calendar month
			 shall file a return with the Department for that preceding month, stating the
			 name of the seller; the seller's address; the address of the principal place of
			 business (if that is a different address) from which he or she is engaged in
			 the business of selling that motor fuel at retail; total gallons of motor fuel
			 sold; deductions allowed by law; and amount of tax due.
3) If the retailer files his or her Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he or she must
			 report Municipal Motor Fuel Tax information in his or her returns on the same
			 basis. If the retailer files his or her Illinois Retailers' Occupation Tax
			 returns on the gross sales basis, he or she must report Municipal Motor Fuel
			 Tax information in his or her returns on the gross sales basis.