Section 395.101  Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax

 

a)         Authority to Impose Tax

The board of directors of the Metro-East Park and Recreation District are authorized by the Metro-East Park and Recreation District Act [70 ILCS 1605] to impose the Metro-East Park and Recreation District Retailers' Occupation Tax on all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property that is titled and registered by an agency of this State's government, at retail in the district on the gross receipts from sales made in the course of the business within the district, if a proposition for the tax has been submitted to the electors of the county that creates or joins the district and approved by a majority of those voting on the question.  If imposed, the tax shall only be imposed at a rate of ¹/₁₀ of 1%. The tax may not be imposed on the sale 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 that 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 of directors under the Metro-East Park and Recreation District Act and this Part, and all civil penalties that may be assessed as an incident of that Act and this Part, shall be collected and enforced by the Illinois Department of Revenue (Department).

 

b)         Passing on the Tax

The legal incidence of the Metro-East Park and Recreation District 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 Metro-East Park and Recreation District Act to reimburse themselves for their Metro-East Park and Recreation District Retailers' Occupation 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 sellers are required to collect under the Use Tax Act [35 ILCS 105].

 

c)         Exclusion from "Gross Receipts"

Any amount added to the selling price of tangible personal property by the seller because of a Metro-East Park and Recreation District 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 Metro East Mass Transit District Retailers' Occupation Tax [70 ILCS 3610/5.01], or the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3], and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to the Metro-East Park and Recreation District Retailers' Occupation Tax.

 

Section 395.105  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 Metro-East Park and Recreation District Act.  No special registration for the Metro-East Park and Recreation District Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Metro-East Park and Recreation District Retailers' Occupation Tax shall be furnished on the  Retailers' Occupation Tax return form filed by the retailer.

 

2)         If the retailer files his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must report Metro-East Park and Recreation District Retailers' Occupation Tax information on the same basis.  If the retailer files his Illinois Retailers' Occupation Tax returns on the gross sales basis, he must report Metro-East Park and Recreation District Tax information on the gross sales basis.

 

Section 395.110  Claims to Recover Erroneously Paid Tax

 

Claims for Multiple Taxes.  If a claimant files a claim for refund on a transaction that 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 or otherwise processed as a single claim whenever possible.  If approved, a single credit memorandum will be issued that may be used by the claimant or his authorized assignee to pay State or local tax liability as authorized in 86 Ill. Adm. Code 130.1505(b)(1).

 

Section 395.115  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 Metro-East Park and Recreation District Retailers' Occupation Tax Law, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "Metro-East Park and Recreation District" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Metro-East Park and Recreation District Retailers' Occupation Tax for purposes of this Part. When used in this Part, "Metro-East Park and Recreation District" means that district created pursuant to the Metro-East Park and Recreation District Act, and consisting of one or more of the Counties of Madison, St. Clair, Monroe, Clinton, Macoupin and Jersey that have, by way of procedures described in Section 10 of the Act [70 ILCS 1605/101], been included in this district.

 

(Source:  Amended at 47 Ill. Reg. 2775, effective February 7, 2023)

 

Section 395.120  Retailers' Occupation Tax Regulations

 

To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130) that are not incompatible with the Metro-East Park and Recreation District Act shall apply to the tax imposed pursuant to this Part.

 

Section 395.125  Penalties, Interest and Procedures

 

All penalties (both civil and criminal) and 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 Metro-East Park and Recreation District Act as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].

 

Section 395.130  Effective Date

 

An ordinance imposing or discontinuing the Metro-East Park and Recreation District Retailers' Occupation Tax, or an ordinance extending the imposition of a tax, shall be adopted and a certified copy filed with the Department either:

 

a)         on or before the first day of April.  After the filing the Department shall proceed to administer and enforce the tax as of the first day of July next following the filing; or

 

b)         on or before the first day of October. After the filing the Department shall proceed to administer and enforce the ordinance or resolution as of the first day of January next following the 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.