Special County Retailers’ Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation will be disbursed separately from other taxes authorized for disbursement by IDOR. You will receive your disbursement in the same fashion you have chosen for your county sales tax disbursement. Taxpayers are allowed to take a 1.75 percent discount for timely filing and payment of these taxes. A two percent administration fee is retained by the Illinois Department of Revenue. Any allowable discount or fee that is taken is reflected in the local government distributions that are made.