Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.101 - Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
The board of directors of the Metro-East Park and Recreation
				District are authorized by the Metro-East Park and Recreation District Act [70
				ILCS 1605 ] to impose the Metro-East Park and Recreation District Retailers'
				Occupation Tax on all persons engaged in the business of selling tangible
				personal property, other than an item of tangible personal property that is
				titled and registered by an agency of this State's government, at retail in the
				district on the gross receipts from sales made in the course of the business
				within the district, if a proposition for the tax has been submitted to the
				electors of the county that creates or joins the district and approved by a
				majority of those voting on the question. If imposed, the tax shall only be
				imposed at a rate of 
				1/10 of 1%. The
				tax may not be imposed on the sale of food for human consumption that is to be
				consumed off the premises where it is sold (other than alcoholic beverages,
				soft drinks and food that has been prepared for immediate consumption) and
				prescription and non-prescription medicines, drugs, medical appliances and
				insulin, urine testing materials, syringes and needles used by diabetics. The
				tax imposed by the board of directors under the Metro-East Park and Recreation
				District Act and this Part, and all civil penalties that may be assessed as an
				incident of that Act and this Part, shall be collected and enforced by the
				Illinois Department of Revenue (Department).
b) Passing on the Tax
The legal incidence of the Metro-East Park and Recreation
				District 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 Metro-East Park and Recreation District Act to
				reimburse themselves for their Metro-East Park and Recreation District
				Retailers' Occupation 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 that sellers are required to collect under the Use Tax
				Act [35 ILCS 105 ].
c)
			 Exclusion from "Gross Receipts"
Any amount added to the selling price of tangible personal
				property by the seller because of a Metro-East Park and Recreation District
				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 Metro East Mass Transit
				District Retailers' Occupation Tax [70
				ILCS 3610/5.01 ], or the Non-Home Rule Municipal
				Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3], and collected from the
				purchaser, shall not be regarded as a part of the seller's gross receipts that
				are subject to the Metro-East Park and Recreation District Retailers'
				Occupation Tax.