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.
