What steps must be taken to establish Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation?

The corporate authorities of the county may submit, by resolution, the question of whether the county shall impose this tax. The county clerk must certify the question to the proper election authority, who submits the proposition at an election in accordance with the general election law. If a majority of the electors voting on the proposition vote in favor of it, the county may impose the tax. If the tax is for transportation purposes, the county board must also publish certain related transportation plan documents prior to approval of the ordinance or resolution imposing the tax. The county must then adopt an ordinance to impose the tax, and certified election results and a certified copy of the ordinance that imposes the tax must be filed with IDOR on or before May 1 for the tax rate to become effective July 1 or on or before October 1 for the tax rate to become effective January 1 of the following year.

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