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The corporate authorities of a county may impose a tax upon all persons engaged in the business of selling tangible personal property at retail in that county. This tax is referred to as the Special County Retailers’ Occupation Tax For Public Safety or Transportation. The Illinois Department of Revenue is responsible for administering this tax.
Note: When a county imposes a Special County Retailers’ Occupation Tax for Public Safety or Transportation it must also impose a Special County Service Occupation Tax for Public Safety or Transportation.