Section 690.101  Nature of the Salem Civic Center Retailers' Occupation Tax

 

a)         Authority to Impose Tax

 

1)         Pursuant to the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12], the Salem Civic Center Authority ("Authority") shall be authorized to impose a retailers' occupation tax upon all persons engaged in the business of selling tangible personal property at retail in the metropolitan area, at the rate approved by referendum, on the gross receipts from the sales made in the course of such business within the metropolitan area.  [70 ILCS 200/245-12(b)]  If imposed, the rate shall be in one-quarter percent (¼%) increments not to exceed 1%.  [70 ILCS 200/245-12(a)]

 

2)         Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel 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.  [70 ILCS 200/245-12(b)]  "Aviation fuel" means jet fuel and aviation gasoline.  [35 ILCS 120/3] 

 

3)         The tax imposed under this Section and all civil that may be assessed as an incident thereof shall be collected and enforced by the Department of Revenue.  [70 ILCS 200/245-12(b)]

 

b)         Passing on the Tax

The legal incidence of the Salem Civic Center Retailers' Occupation Tax is on the seller.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their seller's tax liability by separately stating the tax as an additional charge, which may be stated in combination, in a single amount, with State taxes that sellers are required to collect under the Use Tax Act [35 ILCS 105], in accordance with such bracket schedules as the Department has prescribed.  [70 ILCS 200/245-12(b)]  (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 the Salem Civic Center Retailers' Occupation Tax, the Retailers' Occupation Tax, the Use Tax, or any other local occupation tax administered by the Department, and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to the Salem Civic Center Retailers' Occupation Tax.

 

(Source:  Amended at 49 Ill. Reg. 3294, effective February 26, 2025)

 

Section 690.105  Registration and Returns

 

a)         Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of subsection (b) of the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12].  No special registration for the Salem Civic Center Retailers' Occupation Tax is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Salem Civic Center Retailers' Occupation Tax shall be furnished on the taxpayer's Retailers' Occupation Tax return form.

 

2)         If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, it must also report Salem Civic Center Retailers' Occupation Tax information in its returns on the gross receipts basis.  If the retailer files its Retailers' Occupation Tax returns on the gross sales basis, it must also report Salem Civic Center Retailers' Occupation Tax information in its returns on the gross sales basis.

 

(Source:  Amended at 49 Ill. Reg. 3294, effective February 26, 2025)

 

Section 690.110  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 will suffice.  The claim will be audited, heard, or otherwise processed as a single claim whenever possible.  A single credit memorandum will be issued which may be used by the claimant or his authorized assignee to pay State or local tax liability.

 

Section 690.115  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 Salem Civic Center Retailer's Occupation Tax Law, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "metropolitan area" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean Salem Civic Center Retailers' Occupation Tax for purposes of this Part.  When used in this Part, "Metropolitan Area" means all territory in the State of Illinois lying within the corporate boundaries of the City of Salem in Marion County.

 

(Source:  Amended at 47 Ill. Reg. 2814, effective February 7, 2023)

 

Section 690.120  Incorporation of 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) which are not incompatible with the Salem Civic Center Use and Occupation Tax Law or any special regulations that may be promulgated by the Department thereunder shall apply to the tax imposed pursuant to this Part.

 

Section 690.125  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 the Salem Civic Center Use and Occupation Tax Law as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].

 

Section 690.130  Effective Date

 

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