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What must a municipal non-home rule unit do to establish, change, or discontinue a Municipal Non-Home Rule Sales Tax?

Once a referendum is approved, an ordinance or resolution is required to establish the tax or to change or discontinue the tax rate. Once an ordinance has been adopted, the municipality must file the following documentation with the Local Tax Allocation Division (LTAD):   

• a certified copy of an ordinance to impose the tax or to change or discontinue the tax rate, and    

• a certified copy of the election results.      

The Illinois Department of Revenue (IDOR) will collect and administer the Non-Home Rule Municipal Sales Tax. For more information, see PTAX-1002-8-A, Local Governments' Guide to Tax Allocations, Non-Home Rule Municipal Sales Taxes.                                                                                                              

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