PART 690 SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX : Sections Listing

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 690 SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX


AUTHORITY: Implementing Section 245-12 of the Salem Civic Center Law of 1997 [70 ILCS 200/245-12] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].

SOURCE: Adopted at 21 Ill. Reg. 2390, effective February 3, 1997; amended at 25 Ill. Reg. 8260, effective June 22, 2001; emergency amendment at 38 Ill. Reg. 4138, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14398, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21987, effective June 25, 2014; amended at 47 Ill. Reg. 2814, effective February 7, 2023.

 

Section 690.101  Nature of the Salem Civic Center Retailers' Occupation Tax

 

a)         Authority to Impose Tax

            The Authority is authorized by Section 11.5 of the Salem Civic Center Law [70 ILCS 335/11.5] (the Law) to impose a tax, the Salem Civic Center Retailers' Occupation Tax, on all persons engaged in the business of selling tangible personal property at retail in the metropolitan area on the gross receipts from sales made in the course of such business within the metropolitan area, if a proposition for the tax has been submitted to the electors of that metropolitan area and approved by a majority of those voting on the question.  If imposed, such tax shall only be imposed in ¼% increments at a rate not to exceed 1%.  The tax imposed by the Authority under the Law 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

            The legal incidence of the Salem Civic Center 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 Salem Civic Center Use and Occupation Tax Law to reimburse themselves for their Salem Civic Center 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 [35 ILCS 105], 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 Salem Civic Center 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 Non-Home Rule Municipal Retailers' Occupation Tax [65 ILCS 5/8-11-1.3], the Metro East Mass Transit District Retailers' Occupation Tax [70 ILCS 3610/5.01], the Regional Transportation Authority Retailers' Occupation Tax [70 ILCS 3615/4.03] or the County Water Commission Retailers' Occupation Tax [70 ILCS 3720/4(b)], and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to such Salem Civic Center Retailers' Occupation Tax.

 

Section 690.105  Registration and Returns

 

a)         Separate Registration not Required

            A retailer's registration under the Illinois Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the Salem Civic Center Use and Occupation Tax Law.  No special registration for the Salem Civic Center Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Salem Civic Center Retailers' Occupation Tax shall be furnished on the retailer's Retailers' Occupation Tax return form.

 

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

 

Section 690.110  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.

 

Section 690.115  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 Salem Civic Center Retailer's Occupation Tax Law, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "metropolitan area" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Salem Civic Center Retailers' Occupation Tax for purposes of this Part.  When used in this Part, "Metropolitan Area" means all territory in the State of Illinois lying within the corporate boundaries of the City of Salem in Marion County.

 

(Source:  Amended at 47 Ill. Reg. 2814, effective February 7, 2023)

 

Section 690.120  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 Salem Civic Center Use and Occupation Tax Law or any special regulations that may be promulgated by the Department thereunder shall apply to the tax imposed pursuant to this Part.

 

Section 690.125  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 Salem Civic Center Use and Occupation Tax Law as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].

 

Section 690.130  Effective Date

 

An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Salem Civic Center Retailers' Occupation Tax shall be adopted and a certified copy thereof 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.  For purposes of determining which tax rate applies, the date of the sale is deemed to be the date of the delivery of the property.