Ill. Admin. Code tit. 86, § 680.101 - Nature of the Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation

a) Authority to Impose Tax

1) Pursuant to Section 5-1006.5 of the Counties Code, if a retailers' occupation tax has been imposed under the Special County Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law ("Special County Occupation Tax for Public Safety Law"), a service occupation tax shall also be imposed at the same rate upon all persons engaged, in the county, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county. [55 ILCS 5/5-1006.5(b)] If imposed, this tax shall be imposed only in one-quarter percent (¼%) increments. [55 ILCS 5/5-1006.5(a)] For purposes of this Section, "public safety" includes, but is not limited to, crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services. [55 ILCS 5/5-1006.5(i)]

2) This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act [35 ILCS 115]. [55 ILCS 5/5-1006.5(b)] For guidance on the types of tangible personal property taxed at the 1% rate, see 86 Ill. Adm. Code 130.310 and 130.311.

3) 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 county. [55 ILCS 5/5-1006.5(b)] "Aviation fuel" means jet fuel and aviation gasoline. [35 ILCS 115/9 ]

4) The tax imposed under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforce by the Department of Revenue. [55 ILCS 5/5-1006.5(b)]

b) Passing on the Tax

The legal incidence of the Special County Service Occupation Tax for Public Safety 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 115], in accordance with such bracket schedules as the Department has prescribed. [55 ILCS 5/5-1006.5(b)] (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 a Special County Service Occupation Tax for Public Safety, the Service Occupation Tax, the Service Use Tax, 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 such Special County Service Occupation Tax for Public Safety.

Notes

Ill. Admin. Code tit. 86, § 680.101

Amended at 22 Ill. Reg. 14930, effective August 3, 1998

Amended at 49 Ill. Reg. 3288, effective 2/26/2025