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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 at retail (excluding personal property titled or registered with an agency of this State’s government and qualifying food, drugs, and medical appliances) 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.


County School Facility Occupation Tax is disbursed separately from other taxes authorized for disbursement by the Illinois Department of Revenue.

  • Taxpayers are allowed to take a discount for timely filing and payment of these taxes. Any allowable discount that is taken is reflected in the distributions that are made to the Regional Superintendents of Schools.
  • An administration fee is retained by IDOR and the Regional Superintendents of Schools.

For more information, see PTAX-1002-8-C, Local Governments' Guide to Tax Allocations, County School Facility Occupation Tax.

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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.