Section 220.101  Nature of the County Retailer's Occupation Tax

 

a)         Authority to Impose Tax

            Any County which is a home rule unit is authorized by Section 5-1006 of the Counties Code (Ill. Rev. State 1989, ch. 34, par. 5-1006) (the Act) to impose a tax on all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with this State's government, at retail in the county, on the gross receipts from sales made in the course of such business.  If imposed, such tax shall only be imposed in ¹/₄% increments.  On and after September 1, 1991, this additional tax may not be imposed on the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which 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 a home rule county pursuant to the Act 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).  (Section 5-1006 of the Act)

 

b)         Passing on the Tax

            The legal incidence of the Home Rule County 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 Home Rule County Retailers' Occupation Tax Act to reimburse themselves for their sellers' Home Rule County 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 (Ill. Rev. Stat. 1989, ch. 120, pars. 439.1 et seq.), 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 Home Rule County Retailers' Occupation Tax, or because of the Illinois Retailers' Occupation Tax, or as Illinois Use Tax, and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to such Home Rule County Retailers' Occupation Tax.

 

(Source:  Amended at 15 Ill. Reg. 5783, effective April 9, 1991)

 

Section 220.105  Registration and Returns

 

a)         Separate Registration not Required

            A retailer's registration under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.) is sufficient for the Home Rule County Retailers' Occupation Tax Act.  No special registration for the Home Rule County Retailer's Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Home Rule County Retailers' Occupation Taxes may shall be furnished on the retailer's Home Rule Retailers' Occupation Tax return form.

 

2)         If the retailer files his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must report Home Rule County 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 Home Rule County Retailers' Occupation Tax information in his returns on the gross sales basis.

 

(Source:  Amended at 15 Ill. Reg. 5783, effective April 9, 1991)

 

Section 220.110  Claims to Recover Erroneously Paid Tax

 

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.

 

(Source:  Amended at 15 Ill. Reg. 5783, effective April 9, 1991)

 

Section 220.115  Jurisdictional Questions

 

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 Home Rule County Retailers’ Occupation Tax Law of the Counties Code, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "home rule county" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Home Rule County Retailers' Occupation Tax 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.

 

(Source:  Amended at 47 Ill. Reg. 2719, effective February 7, 2023)

 

Section 220.120  Incorporation of Retailers' Occupation Tax Regulations by Reference

 

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 Home Rule County Retailers' Occupation Tax Act or any special Regulations that may be promulgated by the Department thereunder, are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 5783, effective April 9, 1991)

 

Section 220.125  Penalties, Interest and Procedures

 

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 Home Rule County Retailers' Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.).

 

(Source:  Amended at 15 Ill. Reg. 5783, effective April 9, 1991)

 

Section 220.130  Effective Date

 

An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule County Retailers' Occupation Tax shall either: be adopted and a certified copy 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; or be adopted and a certified copy filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of January next following such adoption and filing.  For this purpose, the date of the sale is deemed to be the date of the delivery of the property.

 

(Source:  Amended at 24 Ill. Reg. 8105, effective May 26, 2000)