Can home rule units impose and collect any other taxes?

The Illinois Municipal Code authorizes home rule units to impose, administer, and collect taxes that include, but are not limited to, tax on utilities services, hotel room rentals, real estate transfers, sales at restaurants, alcohol sales, tobacco product and cigarette sales, motor fuel sales, and lease receipts. 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.