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Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation

Legal References

  • Statutory - 55 ILCS 5/5-1006.5
  • Regulations
    • Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation - Part 670
    • Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation - Part 680

Definition

County governments are authorized to impose, with voter approval, a countywide tax (in 0.25% increments) to be collected by the department. The tax is imposed on the same general merchandise base as the state sales tax, excluding titled or registered tangible personal property (such as vehicles, watercraft, aircraft, trailers, and manufactured (mobile) homes) and qualifying food, drugs and medical appliances.

Form/Filing & Payment Requirements

Affected retailers and servicepersons report the tax on Form ST-1, Sales and Use Tax and E911 Surcharge Return. If imposed, the preprinted rate on Form ST-1 will include this tax. The due date is the same as provided for in the Retailers’ Occupation Tax Act, the Service Occupation Tax Act, and the Use Tax Act. For more information, see "Sales & Use Taxes".