What units of local government receive a portion of the state’s 6.25 percent sales tax rate and 100 percent of the 1 percent sales tax rate on qualifying food, drugs, and medical appliances?

What units of local government receive a portion of the state’s 6.25 percent sales tax rate and 100 percent of the 1 percent sales tax rate on qualifying food, drugs, and medical appliances?

  • Municipalities receive 16 percent of the total 6.25 percent sales tax collected from sales of general merchandise and 100 percent of the 1 percent sales tax collected from sales of qualifying food, drugs, and medical appliances that occur within their corporate boundaries.
  • Counties receive 16 percent of the 6.25 percent sales tax collected from sales of general merchandise and 100 percent of the 1 percent sales tax collected from sales of qualifying food, drugs, and medical appliances that occur within their unincorporated areas.
  • All counties but Cook County receive 4 percent of the 6.25 percent sales tax collected from sales of general merchandise that occur anywhere in the county. Cook County’s share is disbursed to the Regional Transportation Authority (RTA).

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