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What is a home rule unit?

In general, a home rule unit is either a county that has a chief executive officer elected by the electors of the county or a municipality that has a population of more than 25,000. Municipalities of 25,000 or less may elect by referendum to become a home rule unit. For more information, see PTAX-1002-8, Local Governments' Guide to Tax Allocations, Home Rule Sales Taxes.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.