Section 380.101  Nature of the Metro East Mass Transit District Service Occupation Tax

 

a)         Authority to Impose Tax

If a Retailer's Occupation Tax is imposed, the Board of Trustees of a Metro East Mass Transit District is authorized to impose tax on persons engaged in the business of making sales of service within the Metro East Mass Transit District as defined in Section 2(i) of the Local Mass Transit District Act (Ill. Rev. Stat. 1989, ch. 111⅔, par. 352), at a rate of ¼% of the selling price of tangible personal property transferred as an incident to such sale of service within the District.

 

b)         Passing on the Tax

The legal incidence of the Metro East Mass Transit District Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 111⅔, par. 355.01) is on the serviceman.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their serviceman's Metro East Mass Transit District 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 "Selling Prices"

Any amount added by a supplier to the selling price of tangible personal property sold to a serviceman for retransfer as an incident to service because of Metro East Mass Transit District Service Occupation Tax, or because of the Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 120, pars. 439.101 et seq.) and reimbursing amounts collected pursuant to Home Rule County Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 34, par. 5-1007) and Home Rule Municipal Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 25 24, par. 8-11-5), Non-Home Rule Municipal Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-1.4) and collected from the purchasing serviceman, shall not be regarded as a part of the selling prices which are subject to such Metro East Mass Transit District Service Occupation Tax.

 

(Source:  Amended at 15 Ill. Reg. 6299, effective April 11, 1991)

 

Section 380.105  Registration and Returns

 

a)         A serviceman's registration under the Service Occupation Tax Act or the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.) is sufficient for the purposes of Section 5.01(c) of the Local Mass Transit District Act.  No special registration for Metro East Mass Transit District Service Occupation Tax is required.

 

b)         Every taxpayer must file a return each month for each district to which he owes Metro East Mass Transit District Service Occupation Tax.  However, the information required for the Metro East Mass Transit District Service Occupation Taxes may be furnished on the taxpayer's Service Occupation Tax return form in the additional  space that is provided on that form for reporting Metro East Mass Transit District Service Occupation Tax information.

 

Section 380.110  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 shall suffice.  The claim shall be audited, heard, or otherwise processed as a single claim whenever possible.  A single credit memorandum shall 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. 6299, effective April 11, 1991)

 

Section 380.115  Jurisdictional Questions

 

If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro East Mass Transit district Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in the district.  This is true whether the serviceman bought the property in Illinois or outside Illinois.

 

(Source:  Amended at 15 Ill. Reg. 6299, effective April 11, 1991)

 

Section 380.120  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), except Subpart A as it pertains to rate, are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 6299, effective April 11, 1991)

 

Section 380.125  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 Section 5.01(c) of the Local Mass Transit District Act as under the Service Occupation Tax Act.

 

Section 380.130  Effective Date

 

When a given Metro East Mass Transit District Service Occupation Tax goes into effect, it applies to sales of service made in the course of the serviceman's engaging in the business of selling services within the taxing district on or after the effective date of the ordinance imposing such tax.  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.