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What is the Special County ROT for Public Safety, Public Facilities, or Transportation?

Answer #229 -- ( Published 08/19/2005 11:10 AM | Updated 07/12/2017 11:45 AM )

What is the Special County ROT for Public Safety, Public Facilities, or Transportation?

The corporate authorities of any county may impose a tax on sales of tangible personal property at retail (excluding tangible personal property that is required to be titled or registered with an agency of the State) to be used exclusively for public safety, public facility, or transportation purposes in that county. "Public safety" includes such services as fire fighting, police, medical, and ambulance or emergency services. Examples of "public facilities" would be museums and nursing homes. "Transportation" includes the construction and maintenance of public highways and passenger rail transportation. Such a tax is referred to as a Special County Occupation Tax For Public Safety, Public Facilities, or Transportation. The Illinois Department of Revenue is responsible for administering these taxes.

Note: When a county imposes a Special County Retailers' Occupation Tax for Public Safety, Public Facilities, or Transportation it must also impose a Special County Service Occupation Tax for Public Safety, Public Facilities, or Transportation.

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