What must a home rule unit do to establish, change or discontinue Home Rule Sales Tax?

An ordinance or resolution is required to establish the tax or to change or discontinue the tax rate. Once a proper ordinance has been adopted and a certified copy has been filed with the Department, we will administer and enforce the rate that is imposed or changed. For more information, see PTAX-1002-8, Local Governments' Guide to Tax Allocations, Home Rule Sales Taxes.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.