What is the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation?

The corporate authorities of any county may impose a tax on sales of tangible personal property at retail (excluding tangible personal property that is required to be titled or registered with an agency of the State) to be used exclusively for public safety, public facility, mental health, substance abuse, or transportation purposes in that county. "Public safety" includes such services as firefighting, police, medical, and ambulance or emergency services. Examples of "public facilities" would be museums and nursing homes. "Transportation" includes the construction and maintenance of public highways and passenger rail transportation. Such a tax is referred to as a Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation. The Illinois Department of Revenue is responsible for administering these taxes.

Note: When a county imposes a Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation it must also impose a Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation.

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