Do any restrictions exist on how counties can use the collections from Special County Retailers' Occupation Tax for Public Safety or Transportation?
The revenue generated is to be used exclusively for public safety 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. “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 corporate council.
