Section 230.101  Nature of the Home Rule County Service Occupation Tax

 

a)         Authority to Impose Tax

            The corporate authorities of a home rule county are authorized by Section 5-1007 of the Counties Code (Ill. Rev. Stat. 1989, ch. 34, par. 5-1007) (the Act) to impose a tax on 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 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. 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).

 

b)         Passing on the Tax

            Servicemen are required to collect the Home Rule County 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 Home Rule County 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 Home Rule County Service Occupation Tax Act to reimburse themselves for their serviceman's Home Rule County 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 (Ill. Rev. Stat. 1989, ch. 120, pars. 439.31 et seq.), 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 Home Rule County Service Occupation Tax, or because of the Illinois Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 120, par. 439.101 et seq.), the Home Rule Municipal Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-5), the Non-Home Rule Municipal Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-4), the Metro East Mass Transit District Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 111⅔, par. 355.01), The Regional Transportation Authority Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 111⅔, par. 704.03) or the County Water Commission Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 111⅔, par. 254(c)), shall not be regarded as a part of the selling price which is subject to such Home Rule County Service Occupation Tax.

 

(Source:  Amended at 15 Ill. Reg. 5796, effective April 9, 1991)

 

Section 230.105  Registration and Returns

 

a)         A serviceman's registration under the Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.10 et seq.) or the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the purposes of the Home Rule County Service Occupation Tax Act.  No special registration for the Home Rule County Service Occupation Tax is required.

 

b)         The information required for the Home Rule County 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) are herein incorporated by reference and made a part of this Part.

 

(Source:  Amended at 15 Ill. Reg. 5796, effective April 9, 1991)

 

Section 230.110  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. 5796, effective April 9, 1991)

 

Section 230.115  Jurisdictional Questions

 

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 Home Rule County Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in a home rule county which has adopted the Home Rule County Service Occupation Tax.  This is true whether the serviceman bought the property in Illinois or outside Illinois.

 

(Source:  Amended at 15 Ill. Reg. 5796,  effective April 9, 1991)

 

Section 230.120  Incorporation of Service Occupation Tax Regulations by Reference

 

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 Home Rule County Service 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. 5796, effective April 9, 1991)

 

Section 230.125  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 Service Occupation Tax Act as under the Service Occupation Tax Act.

 

(Source:  Amended at 15 Ill. Reg. 5796 effective April 9, 1991)

 

Section 230.130  Effective Date

 

An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule County Service 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 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.

 

(Source:  Amended at 24 Ill. Reg. 8108, effective May 26, 2000)