Section 670.101  Nature of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation

a)         Authority to Impose Tax

1)         The county board of any county may impose a tax upon all persons engaged in the business of selling of tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from sales made in the course of business to provide revenue to be used exclusively for public safety, public facility, mental health, substance abuse, or transportation purposes in that county.  If imposed, this tax shall be imposed only in one-quarter percent (¼%) increments.  [55 ILCS 5/5-1006.5(a)]  For purposes of this Section, "public safety" includes, but is not limited to, crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services.  [55 ILCS 5/5-1006.5(i)]

2)         This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act [35 ILCS 120].  [55 ILCS 5/51006.5(a)]  For guidance on the types of tangible personal property taxed at the 1% rate, see 86 Ill. Adm. Code 130.310 and 130.311.

3)         Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.  [55 ILCS 5/5-1006.5(a)]  "Aviation fuel" means jet fuel and aviation gasoline.  [35 ILCS 120/3] 

4)         The tax imposed by a county under this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue.  [55 ILCS 5/5-1006.5(a)]

b)         Passing on the Tax

The legal incidence of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation ("Special County Occupation Tax for Public Safety") is on the seller.  Nevertheless, the General Assembly has authorized persons subject to this tax to reimburse themselves for their sellers' tax liability by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act [35 ILCS 105], pursuant to such bracket schedules as the Department has prescribed.  [55 ILCS 5/5-1006.5(a)] (See 86 Ill. Adm. Code 150.Table A).

c)         Exclusion from "Gross Receipts"

Any amount added to the selling price of tangible personal property by the seller because of a Special County Retailers' Occupation Tax For Public Safety, the Retailers' Occupation Tax, the Use Tax, or any other local occupation tax administered by the Department, and collected from the purchaser, shall not be regarded as a part of the seller's gross receipts that are subject to such Special County Retailers' Occupation Tax For Public Safety.

(Source:  Amended at 49 Ill. Reg. 3282, effective February 26, 2025)