What is the County School Facility Occupation Tax?

County School Facility Occupation Tax is a tax that may be imposed in each county, except Cook County, upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State’s government, at retail within the county on the gross receipts from the sales made in the course of business and upon all persons engaged in the county in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county as an incident to a sale of service to provide revenue to be used exclusively for school facility purposes.

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