Illinois Administrative Code › Title 86 - REVENUE › Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY › Section 680.101 - Nature of the Special County Service Occupation Tax For Public Safety

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
The County Board of any county with a population in excess of
				180,000 inhabitants, as determined by the most recent decennial census, is
				authorized by Section 5-1006.5 of the Counties Code [55 ILCS
				5/5-1006.5] (the Code) to impose a tax on all persons
				engaged in the business of making sales of service in such county, at the same
				rate of tax imposed pursuant to Section 5-1006.5 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 to provide revenue to be used exclusively for public safety
				purposes in that county. "Public safety" includes, but is not limited to, fire
				fighting, police, medical ambulance, or other emergency services. If imposed,
				such tax shall only be imposed in 1/4% increments. The tax imposed by a county
				under the Code 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 Special County Service
				Occupation Tax For Public Safety (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 Special County Service
				Occupation Tax For Public Safety is on the serviceman. Nevertheless, the
				General Assembly has authorized persons subject to any tax imposed pursuant to
				the authority granted in the Special County Service Occupation Tax For Public
				Safety Law to reimburse themselves for their servicemen's Special County
				Service Occupation Tax For Public Safety 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 Prices"
Any amount added by a serviceman to the selling price of
				tangible personal property as an incident to service because of a Special
				County Service Occupation Tax For Public Safety, 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 Special County Service
				Occupation Tax For Public Safety.