Section 692.101  Nature of the Salem Civic Center Use 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 Use Tax, upon the privilege of using, in the metropolitan area, any item of tangible personal property that is purchased outside the metropolitan area at retail from a retailer, and that is titled or registered at a location within the metropolitan area with an agency of this State's government, at the same rate of tax imposed pursuant to Section 11.5(b) of the Law of the selling price of such tangible personal property, as selling price is defined in the Use Tax Act.  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).

 

Section 692.105  Items Covered

 

Items that are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and 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 that is required to be titled under the Illinois Vehicle Code [625 ILCS 5], 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. [625 ILCS 5/1-130]

 

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 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. [625 ILCS 5/1-19]

 

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 [625 ILCS 45/1-2])  Every watercraft other than sailboards, on waters within the jurisdiction of this State, shall be numbered.  [625 ILCS 45/3-1]

 

Section 692.110  Incorporation of Use Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Use Tax Rules (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of out-of-State retailers; Subpart H as it pertains to deduction for collecting tax; and Subpart M as it pertains to retailers and the use of a credit memorandum to discharge State or municipal tax liabilities, shall apply to the tax imposed pursuant to this Part.

 

Section 692.115  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, 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 Use Tax Act [35 ILCS 105].

 

Section 692.120  Effective Date

 

An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Salem Civic Center Use 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 purchase is deemed to be the date of the delivery of the property.