Section 330.101  Nature of the Regional Transportation Authority Service Occupation Tax

 

a)         Authority to Impose Tax

 

1)         The Board of Directors of the Regional Transportation Authority is authorized to impose a tax upon all persons engaged in the business of making sales of service within the metropolitan region as defined in Section 1.03 of the Regional Transportation Authority Act [70 ILCS 3615/1.03], who as an incident to making the sales of service, transfer tangible personal property within the metropolitan region, either in the form of tangible personal property or in the form of real estate.  In Cook County, the tax rate shall be:

 

A)        1.25% of the serviceman's cost price of food prepared for immediate consumption and transferred incident to a sale of service subject to the service occupation tax by an entity that is located in the metropolitan region and that is licensed under the Hospital Licensing Act, the Nursing Home Care Act, the Assisted Living and Shared Housing Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, or the Child Care Act of 1969, or an entity that holds a permit issued pursuant to the Life Care Facilities Act;

 

B)        1.25% of the selling price of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption) and tangible personal property taxed at the 1% rate under the Service Occupation Tax Act [35 ILCS 115]. [70 ILCS 3615/4.03(f)]  For guidance on the types of tangible personal property taxed at the 1% rate, see 86 Ill. Adm. Code 130.310 and 130.311; and

 

C)        1% of the selling price from other taxable sales of tangible personal property transferred.  In DuPage, Kane, Lake, McHenry, and Will counties, the rate shall be 0.75% of the selling price of all tangible personal property transferred.  The rate of tax imposed in DuPage, Kane, Lake, McHenry, and Will counties under this Section on sales of aviation fuel on or after December 1, 2019 shall, however, be 0.25% unless the Regional Transportation Authority in DuPage, Kane, Lake, McHenry, and Will counties has an "airport-related purpose" and the additional 0.50% of the 0.75% tax on aviation fuel is expended for airport-related purposes.  If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from the additional 0.50% of the 0.75% tax.  

 

D)        The Board and DuPage, Kane, Lake, McHenry, and Will counties must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act [35 ILCS 120].  [70 ILCS 3615/4.03(f)]  The certification requirements under this subsection (a)(1)(D) apply to the non-grandfathered 0.50% of the 0.75% rate in effect in these counties.  In order for the Board to receive its allocated 0.25% of the non-grandfathered 0.50%, it must certify that it has an "airport-related purpose".  Likewise, for any of the named counties to receive its allocated 0.25% of the non-grandfathered 0.50%, it must separately certify that it also has an "airport-related purpose".  For allocation details, see 70 ILCS 3615/4.03(n). 

 

E)        "Aviation fuel" means jet fuel and aviation gasoline.  [35 ILCS 115/9]  "Airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act [30 ILCS 105].  This exclusion for aviation fuel under subsection (a)(1)(C) only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the Authority. 

 

2)         The tax imposed under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Department of Revenue. [70 ILCS 3615/4.03(f)]

 

b)         Passing on the Tax

The legal incidence of the Regional Transportation Authority Service Occupation Tax is on the serviceman.  Nevertheless, the General Assembly has authorized persons subject to this tax to 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 [35 ILCS 110], pursuant to bracket schedules as the Department has prescribed.  [70 ILCS 3615/4.03(f)]  (See 86 Ill. Adm. Code 150.Table A.)

 

c)         Exclusion from "Selling Price"

Any amount added by a serviceman to the selling price of tangible personal property as an incident to service because of the Regional Transportation Authority Service Occupation Tax, the Service Occupation Tax, the Service Use Tax Act, or any other local occupation tax administered by the Department, shall not be regarded as a part of the selling price that is subject to the Regional Transportation Authority Service Occupation Tax.

 

(Source:  Amended at 49 Ill. Reg. 3232, effective February 26, 2025)

 

Section 330.105  Registration and Returns

 

a)         A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 4.03(f) of the Regional Transportation Authority Act.  No special registration for the Regional Transportation Authority Service Occupation Tax is required.

 

b)         The information required for the Regional Transportation Authority Service Occupation Tax may be furnished on the taxpayer's Service Occupation Tax return form.

 

c)         Aviation fuel returns shall be filed in accordance with Section 9 of the Service Occupation Tax Act and 86 Ill. Adm. Code 130.541 except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.  [70 ILCS 3615/4.03(f)]

 

(Source:  Amended at 49 Ill. Reg. 3232, effective February 26, 2025)

 

Section 330.110  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. 5822, effective April 5, 1991)

 

Section 330.115  Jurisdictional Questions

 

If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Regional Transportation Authority Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in the metropolitan region.  This is true whether the serviceman bought the property in Illinois or outside Illinois.

 

(Source:  Amended at 15 Ill. Reg. 5822, effective April 5, 1991)

 

Section 330.120  Incorporation of Service Occupation Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Service Occupation Tax Subpart A as it pertains to rate,  are incorporated herein by reference and made a part hereof.

 

(Source:  Amended at 15 Ill. Reg. 5822, effective April 5, 1991)

 

Section 330.125  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(f) of the Regional Transportation Authority Act as under the Illinois Service Occupation Tax Act.

 

Section 330.130  Effective Date

 

When a given Regional Transportation Authority Service Occupation Tax goes into effect, it applies to sales of service made in the course of the serviceman's engaging in the business of selling services within the taxing metropolitan region on or after the effective date of the ordinance imposing such tax.  For this purpose, the date of the sale of service is deemed to be the date of the delivery, to the user, of the tangible personal property which the serviceman retransfers as an incident to service.