(70 ILCS 1605/30)
Sec. 30. Taxes.
(a) The board shall impose a
tax upon all persons engaged in the business of selling tangible personal
property, other than personal property titled or registered with an agency of
this State's government,
at retail in the District on the gross receipts from the
sales made in the course of business.
This tax
shall be imposed only at the rate of one-tenth of one per cent.
This additional tax may not be imposed on the sales 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 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 the Board under this Section and
all civil penalties that may be assessed as an incident of the tax shall be
collected and enforced by the Department of Revenue. The certificate
of registration that is issued by the Department to a retailer under the
Retailers' Occupation Tax Act shall permit the retailer to engage in a business
that is taxable without registering separately with the Department under an
ordinance or resolution under this Section. The Department has full
power to administer and enforce this Section, to collect all taxes and
penalties due under this Section, to dispose of taxes and penalties so
collected in the manner provided in this Section, and to determine
all rights to credit memoranda arising on account of the erroneous payment of
a tax or penalty under this Section. In the administration of and compliance
with this Section, the Department and persons who are subject to this Section
shall (i) have the same rights, remedies, privileges, immunities, powers, and
duties, (ii) be subject to the same conditions, restrictions, limitations,
penalties, and definitions of terms, and (iii) employ the same modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained in those Sections
other than the
State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to
transaction returns and quarter monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act and the Uniform Penalty and
Interest Act as if those provisions were set forth in this Section.
Persons subject to any tax imposed under the authority granted in this
Section may reimburse themselves for their sellers' 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 which sellers are required
to collect under the Use Tax Act, pursuant to such bracketed schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn for
the amount specified and to the person named in the notification from the
Department. The refund shall be paid by the State Treasurer out of the
State Metro-East Park and Recreation District Fund.
(b) If a tax has been imposed under subsection (a), a
service occupation tax shall
also be imposed at the same rate upon all persons engaged, in the District, in
the business
of making sales of service, who, as an incident to making those sales of
service, transfer tangible personal property within the District
as an
incident to a sale of service.
This tax may not be imposed on sales 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 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 under this subsection and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced by the
Department of Revenue. The Department has
full power to
administer and enforce this subsection; to collect all taxes and penalties
due hereunder; to dispose of taxes and penalties so collected in the manner
hereinafter provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty hereunder.
In the administration of, and compliance with this subsection, the
Department and persons who are subject to this paragraph shall (i) have the
same rights, remedies, privileges, immunities, powers, and duties, (ii) be
subject to the same conditions, restrictions, limitations, penalties,
exclusions, exemptions, and definitions of terms, and (iii) employ the same
modes
of procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a place of
business in this State shall mean the District), 2a, 2b, 2c, 3 through
3-50 (in respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the District),
5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to
the extent indicated in that Section 8 shall be the District), 9 (except as
to the disposition of taxes and penalties collected), 10, 11, 12 (except the
reference therein to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference to the State
shall mean the District), Sections 15, 16,
17, 18, 19 and 20 of the Service Occupation Tax Act and
the Uniform Penalty and Interest Act, as fully as if those provisions were
set forth herein.
Persons subject to any tax imposed under the authority granted in
this subsection may reimburse themselves for their serviceman's 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 servicemen are authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State Treasurer out
of the
State Metro-East Park and Recreation District Fund.
Nothing in this subsection shall be construed to authorize the board
to impose a tax upon the privilege of engaging in any business which under
the Constitution of the United States may not be made the subject of taxation
by the State.
(c) The Department shall immediately pay over to the State Treasurer, ex
officio,
as trustee, all taxes and penalties collected under this Section to be
deposited into the
State Metro-East Park and Recreation District Fund, which
shall be an unappropriated trust fund held outside of the State treasury. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. The Department shall make this certification only if the Metro East Park and Recreation District imposes a tax on real property as provided in the definition of "local sales taxes" under the Innovation Development and Economy Act. After the monthly transfer to the STAR Bonds Revenue Fund, on
or before the 25th
day of each calendar month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money
pursuant to Section 35 of this Act to the District from which retailers have
paid
taxes or penalties to the Department during the second preceding
calendar month. The amount to be paid to the District shall be the amount (not
including credit memoranda) collected under this Section during the second
preceding
calendar month by the Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to a different
taxing body, and not including (i) an amount equal to the amount of refunds
made
during the second preceding calendar month by the Department on behalf of
the District, (ii) any amount that the Department determines is
necessary to offset any amounts that were payable to a different taxing body
but were erroneously paid to the District, and (iii) any amounts that are transferred to the STAR Bonds Revenue Fund. Within 10 days after receipt by the
Comptroller of the disbursement certification to the District provided for in
this Section to be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts in accordance
with directions contained in the certification.
(d) For the purpose of determining
whether a tax authorized under this Section is
applicable, a retail sale by a producer of coal or another mineral mined in
Illinois is a sale at retail at the place where the coal or other mineral mined
in Illinois is extracted from the earth. This paragraph does not apply to coal
or another mineral when it is delivered or shipped by the seller to the
purchaser
at a point outside Illinois so that the sale is exempt under the United States
Constitution as a sale in interstate or foreign commerce.
(e) Nothing in this Section shall be construed to authorize the board to
impose a
tax upon the privilege of engaging in any business that under the Constitution
of the United States may not be made the subject of taxation by this State.
(f) An ordinance imposing a tax under this Section or an ordinance extending
the
imposition of a tax to an additional county or counties
shall be certified
by the
board and filed with the Department of Revenue
either (i) on or
before the first day of April, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next following
the filing; or (ii)
on or before the first day of October, whereupon the
Department shall proceed to administer and enforce the tax as of the first
day of January next following the filing.
(g) When certifying the amount of a monthly disbursement to the District
under
this
Section, the Department shall increase or decrease the amounts by an amount
necessary to offset any misallocation of previous disbursements. The offset
amount shall be the amount erroneously disbursed within the previous 6 months
from the time a misallocation is discovered.
(Source: P.A. 96-939, eff. 6-24-10.)
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