Are there any restrictions on collection usage from Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation?

The revenue generated is to be used exclusively for public safety, public facility, mental health, substance abuse, or transportation purposes in that county. “Public safety” includes, but is not limited to, crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services. “Public facilities” includes, but is not limited to, nursing homes and museums. “Transportation” includes, but is not limited to, the construction, maintenance, operation, and improvement of public highways, any other purpose for which a county may expend funds under the Illinois Highway Code, and passenger rail transportation. You may wish to discuss the use of these funds with your State’s Attorney.

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