Ill. Admin. Code tit. 86, § 680.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies
a)
If a
county imposes a tax under the Special County Occupation Tax For
Public Safety Law (Law ), the county board may, by ordinance,
discontinue or lower the rate of the tax. If the county board has lowered the
tax rate or discontinued the tax, a referendum must be held in accordance with
Section 5-1006.5(a) of the Law , and the referendum must pass, prior to
subsequent increases of the rate or reimposition of the tax in order to
increase the rate of the tax or to reimpose the discontinued tax.
[55 ILCS
5/5-1006.5(e-5)]
b)
Beginning January 1, 2014, the
results of any election authorizing a proposition to impose the tax or
effecting an increase in the rate of the tax, along with the ordinance adopted
to impose the tax or increase the rate of the tax, or any ordinance adopted to
lower the rate or discontinue the tax, shall be certified by the county clerk
and filed with the Illinois Department of Revenue either:
1)
on or before the first day of May,
whereupon the Department shall proceed to administer and enforce the tax as of
the first day of July next following the adoption and filing;
or
2)
on or before
the first day of October, whereupon the Department shall proceed to administer
and enforce the tax as of the first day of January next following the adoption
and filing. [55 ILCS 5/5-1006.5(f)]
c) For the purpose of determining
which tax rate applies, 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.
Notes
Amended at 24 Ill. Reg. 8143, effective May 26, 2000
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