Section 390.101  Nature and Rate of the Tax

 

If a Metro East Mass Transit District Retailers' Occupation Tax is imposed, the Board of Trustees of a Metro East Mass Transit District may impose tax upon the privilege of using, in the district, any item of tangible personal property which is purchased outside the District at retail from a retailer, and which is titled or registered with an agency of this State's government, at a rate of ¼% of the selling price of such tangible personal property within the district as "selling price" is defined in the "Use Tax Act", approved July 14, 1955, as now or hereafter amended.  (Ill. Rev. Stat. 1989, ch. 120, par. 439.2.)  Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the District.  Such tax shall be collected by the Department of Revenue for the Metro East Mass Transit District.  Such tax must be paid to the State, or an exemption determination must be obtained from the Department of Revenue, before the title or Certificate of Registration for the property may be issued.  The tax or proof of exemption may be transmitted to the Department by way of the State agency with which, or State officer with whom, the tangible personal property must be titled or registered if the Department and such agency or State officer determine that this procedure will expedite the processing of applications for title or registration.  (Ill. Rev. Stat. 1989, ch. 111⅔, par. 355.01.)

 

(Source:  Amended at 15 Ill. Reg. 5815, effective April 5, 1991)

 

Section 390.105  Items Covered

 

Items which are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and of implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title.  For the purposes of this Part:

 

a)         The term "motor vehicle" includes passenger cars, trucks, buses, motorcycles and any kind of vehicle which is required to be titled under the Illinois Vehicle Code (Ill. Rev. Stat. 1989, ch. 95½, par. 1-146), (including house trailers for which a display certificate of title is required).

 

b)         The term "implement of husbandry" means:

Every vehicle designed and adapted exclusively for agricultural, horticultural, or livestock raising operations, including farm wagons, wagon trailers or like vehicles used in connection therewith, or for lifting or carrying an implement of husbandry provided that no farm wagon, wagon trailer or like vehicle having a gross weight of more than 36,000 pounds shall be included hereunder.  (Ill. Rev. Stat. 1989, ch. 95½, par. 1-130.)

 

c)         The term "special mobile equipment" means:

            Every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including but not limited to street sweepers, ditch digging apparatus, well boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, levelling graders, finishing machines, motor graders, road rollers, scarifiers, earth moving carryalls and scrapers, power shovels and drag lines, and self-propelled cranes and earth moving equipment.  The term does not include house trailers, dump trucks, truck mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached. (Ill. Rev. Stat. 1989, ch. 95½, par. 1-191.)

 

d)         Watercraft means every description of watercraft used or capable of being used as a means of transportation on water, except a seaplane on the water, innertube, air mattress or similar device, and boats used for concession rides in artificial bodies of water designed and used exclusively for such concessions.  Section 1-2 of the Boat Registration and Safety Act of the Illinois Vehicle Code.  (Ill. Rev. Stat. 1989, ch. 95½, par. 311-2). Every watercraft other than sailboards, on waters within the jurisdiction of this State, shall be numbered.  (Section 3-1 of the Boat Registration and Safety Act.)

 

(Source:  Amended at 15 Ill. Reg. 5815, effective April 5, 1991)

 

Section 390.110  Incorporation of Use Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Use Tax Regulations (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate and Subpart G as it pertains to registration of out-of-State retailers, are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 5815, effective April 5, 1991)

 

Section 390.115  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, the filing, processing and disposition of claims, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 5.01(d) of the Local Mass Transit District Act as under the Use Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 439.1 et seq.).

 

Section 390.120  Effective Date

 

When a given Metro East Mass Transit District Use Tax goes into effect, it applies to purchases made on or after the effective date of the ordinance imposing the tax.  For this purpose, the date of the purchase is deemed to be the date of the delivery of the property to the purchaser.  The same rule applies when determining the effective date of an increase or decrease in the rate of a Metro East Mass Transit District Use Tax.