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Are there any restrictions on how counties can use the collections from Special County ROT for Public Safety, Public Facilities, or Transportation?

Answer #231 -- ( Published 08/23/2005 10:29 AM | Updated 07/12/2017 10:41 AM )

Are there any restrictions on how counties can use the collections from Special County Retailers’ Occupation Tax for Public Safety, Public Facilities, or Transportation?

The revenue generated is to be used exclusively for public safety, public facility, or transportation purposes in that county. “Public safety” includes, but is not limited to, crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services. “Public facilities” includes, but is not limited to, nursing homes and museums. “Transportation” includes, but is not limited to, the construction, maintenance, operation, and improvement of public highways, any other purpose for which a county may expend funds under the Illinois Highway Code, and passenger rail transportation. You may wish to discuss the use of these funds with your State’s Attorney.

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