Section 320.101  Nature of the Regional Transportation Authority Retailers' Occupation Tax

 

a)         Authority to Impose Tax

            The Board of Directors of the Regional Transportation Authority is authorized to impose a tax on persons engaged in the business of selling tangible personal property at retail within the metropolitan region as defined in Section 1.03 of the Regional Transportation Authority Act [70 ILCS 3615/1.03], at a rate of 1.25% of the gross receipts from sales, within the County of Cook, 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 nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics, and 1% of the gross receipts from other taxable sales made in the course of such business within the County of Cook and 0.75% of the gross receipts from all taxable sales made in the course of such business within the Counties of DuPage, Kane, Lake, McHenry and Will. [70 ILCS 3615/4.03(e)]

 

b)         Passing on the Tax

            The legal incidence of the Regional Transportation Authority Retailers' Occupation Tax is on the seller.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their sellers' Regional Transportation Authority 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] and the additional charge authorized under the provisions of the Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1], the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3], the Home Rule County Retailers' Occupation Tax Act [55 ILCS 5/5-1006], or any other local retailers' occupation tax administered by the Department, 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 Regional Transportation Authority Retailers' Occupation Tax, or because of the Retailers' Occupation Tax [35 ILCS 120], or because of the Home Rule Municipal Retailers' Occupation Tax, the Non-Home Rule Municipal Retailers' Occupation Tax, or the Home Rule County Retailers' Occupation Tax, or any other local retailers' occupation tax administered by the Department, 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 Regional Transportation Authority Retailers' Occupation Tax.

 

(Source:  Amended at 34 Ill. Reg. 11444, effective July 26, 2010)

 

Section 320.105  Registration and Returns

 

a)         Separate Registration not Required

            A retailer's registration under the Illinois Retailers' Occupation Tax Act is sufficient for the Regional Transportation Authority.  No special registration for Regional Transportation Authority Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         Every retailer must file a return each month for each county which has a Regional Transportation Authority Retailers' Occupation Tax in effect that month if the retailer is engaged in the business of selling tangible personal property at retail within that county:  Provided that if the retailer is permitted to file his Illinois Retailers' Occupation Tax returns quarterly, his Regional Transportation Authority Retailers' Occupation Tax returns shall also be filed quarterly; and provided that if the retailer is permitted to file his Illinois Retailers' Occupation Tax returns annually, his Regional Transportation Authority Retailers' Occupation Tax returns shall also be filed annually.  However, the information required for the Regional Transportation Authority Retailers' Occupation Taxes may be furnished on the retailer's Illinois Retailers' Occupation Tax return form in the additional space that is provided on that form for reporting Regional Transportation Authority Retailers' Occupation Tax information.

 

2)         If the retailer files his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must report Regional Transportation Authority Retailers' Occupation Tax information in his returns on the same basis.  If the retailer files his Illinois Retailers' Occupation Tax return on the gross sales basis, he must report Regional Transportation Authority Retailers' Occupation Tax information in his returns on the gross sales basis.

 

3)         Retailers required to make payment on the 7th, 15th, 22nd and last day of the month during which liability is incurred as provided in Section 3 of the Retailers' Occupation Tax Act, are not required to make such quarter-monthly payments of Regional Transportation Authority Retailers' Occupation Tax.

 

(Source:  Amended at 15 Ill. Reg. 6316, effective April 11, 1991)

 

Section 320.110  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. 6316, effective April 11, 1991)

 

Section 320.115  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 Regional Transportation Authority Retailers’ Occupation Tax Law, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "Metropolitan Region" for purposes of this Section.  References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Regional Transportation Authority Retailers’ Occupation Tax for purposes of this Section. When used in this Part, "Metropolitan Region" means all territory included within the Regional Transportation Authority as provided in the Regional Transportation Authority Act, and such territory as may be annexed to the Regional Transportation Authority.

 

(Source:  Amended at 47 Ill. Reg. 2749, effective February 7, 2023)

 

Section 320.120  Incorporation of the 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), are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 6316, effective April 11, 1991)

 

Section 320.125  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 4.03(e) of the Regional Transportation Authority Act as under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.).

 

Section 320.130  Effective Date

 

a)         The Regional Transportation Authority Retailers' Occupation Tax is effective November 1, 1979.  It applies to sales made in the course of the seller's engaging in the business of selling tangible personal property at retail within the region on or after the effective date of the ordinance.  For this purpose, the date of the sale is deemed to be the date of the delivery of the property.  If delivery occurs after the effective date, in a transaction in which receipts were received before the effective date and tax was paid on such receipts when received by the seller in accordance with Section 130.430 of the Retailers' Occupation Tax Regulations, no Regional Transportation Authority Retailers' Occupation Tax will be due because of the delivery of the property occurring after the effective date.

 

b)         Furthermore, in the case of sales of building materials to real estate improvement construction contractors for use in performing construction contracts for third persons, if such property is delivered to the contractor after the effective date of a rate increase but will be used in performing a binding construction contract which was entered into before the effective date of the increase and under which the contractor is legally unable to shift the burden of the tax rate increase to his customer, the applicable tax rate will be the rate which was in effect before the effective date of the rate increase.  Before a supplier may deliver materials to a construction contractor after the effective date of a tax rate increase at the rate which was in effect prior thereto, the purchasing contractor must give such supplier a written, signed certification stating that specifically described materials are being purchased for use in performing a binding contract which was entered into before the effective date of the rate increase (specifying such date) and under which the contractor is legally unable to shift the burden of the tax rate increase to his customer, identifying the construction contract in question by its date and by naming the contractor's construction work involved, and by giving the location of the job site where the construction contract is being performed or is to be performed.

 

c)         The same rule applies when determining the effective date of an increase in the rate of a Municipal Retailers' Occupation Tax.