Ill. Admin. Code tit. 86, § 370.105 - Registration and Returns
a)
Separate Registration not Required
A retailer's registration under the Illinois Retailers' Occupation Tax Act is sufficient for the Metro East Mass Transit District. No special registration for Metro East Mass Transit District Retailers' Occupation Tax is required.
b)
Requirements as to Returns
1) Every retailer
must file a return each month for each district which has a Metro East Mass
Transit District Retailers' Occupation Tax in effect that month if the retailer
is engaged in the business of selling tangible personal property at retail
within that district: Provided that if the retailer is permitted to file his
Illinois Retailers' Occupation Tax returns quarterly, his Metro East Mass
Transit District Retailers' Occupation Tax returns shall also be filed
quarterly and provided that if the retailer is permitted to file his Illinois
Retailers' Occupation Tax returns annually, his Metro East Mass Transit
District Retailers' Occupation Tax returns shall also be filed annually.
However, the information required for the Metro East Mass Transit District
Retailers' Occupation Taxes may be furnished on the retailer's Illinois
Retailers' Occupation Tax return form in the additional space that is provided
on that form for reporting Metro East Mass Transit District Retailers'
Occupation Tax information.
2) If
the retailer files his Illinois Retailers' Occupation Tax returns on the gross
receipts basis, he must report Metro East Mass Transit District Retailers'
Occupation Tax information in his returns on the same basis. If the retailer
files his Illinois Retailers' Occupation Tax returns on the gross sales basis,
he must report Metro East Mass Transit District Retailers' Occupation Tax
information in his returns on the gross sales basis.
3) Retailers required to make payment on the
7th, 15th, 22nd and last day of the month during which liability is incurred as
provided in Section 3 of the Retailers' Occupation Tax Act, are not required to
make such quarter-monthly payments of Metro East Mass Transit District
Retailers' Occupation Tax.
Notes
Amended at 15 Ill. Reg. 5805, effective April 5, 1991
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