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Local Government

Metro-East Park and Recreation District Tax

What is the Metro-East Park and Recreation District?

The Metro-East Park and Recreation District’s primary duty is the development, operation, and maintenance of a public system of interconnecting trails and parks throughout the counties comprising the District. Counties that are eligible for inclusion in the District are Madison, St. Clair, Monroe, Clinton, and Jersey.

The Metro-East Park and Recreation District

What is the Metro-East Park and Recreation District Tax?

Metro-East Park and Recreation District Tax is imposed by the District on all persons engaged in the business of selling tangible personal property at retail within the district’s jurisdiction. Once an eligible county has received voter approval to become part of the District and adopts the ordinance, the Metro-East Park and Recreation District Tax becomes effective. For effective dates, see “What is the deadline for filing an ordinance?”. The Illinois Department of Revenue is responsible for administering Metro-East Park and Recreation District Tax.

Note: When a district establishes a Metro-East Park and Recreation District Retailers’ Occupation Tax it must also impose a Metro-East Park and Recreation District Service Occupation Tax.

Are there kinds of sales that are not subject to this tax and that will not generate additional revenue?

Yes, Metro-East Park and Recreation District Tax does not apply to the sales of

Do any restrictions exist on how local governments can use the collections from this tax?

Yes. The Metro-East District will distribute

Is voter approval required before implementation?

Yes, the county must receive voter approval to become a part of the Metro-East Park and Recreation District.

What rate must be imposed?

Metro-East Park and Recreation District Tax must be imposed at 1/10 percent.

What action is required after voter approval?

The county must

What is the deadline for filing the ordinance?

If the local government has filed a certified copy of the ordinance with the department on or before

When will the district receive its first tax collection?

For taxes imposed effective January 1, the first disbursement will be made to the local government during the following April. For taxes imposed effective July 1, the first disbursement will be made to the local government during the following October.

Is there other general information I should know?

Statutory reference

Metro East Park and Recreation District Act, 70 ILCS 1605