Illinois HB3847 allows counties to impose a special occupation tax on retail sales for public safety, public facilities, mental health, substance.

HB3847 amends the Counties Code to authorize counties to impose a special occupation tax on retail sales, with proceeds earmarked for public safety, public facilities, mental health, substance abuse, or transportation purposes. The tax can only be imposed if approved by a majority vote in a county-wide referendum. The tax applies to tangible personal property sold at retail, excluding aviation fuel under certain conditions. The tax can be imposed in increments of one-quarter percent and may include a sunset provision.

Illinois HB3847 allows counties to impose a special occupation tax on retail sales for public safety, public facilities, mental health, substance.

HB3847 amends the Counties Code to authorize counties to impose a special occupation tax on retail sales, with proceeds earmarked for public safety, public facilities, mental health, substance abuse, or transportation purposes. The tax can only be imposed if approved by a majority vote in a county-wide referendum. The tax applies to tangible personal property sold at retail, excluding aviation fuel under certain conditions. The tax can be imposed in increments of one-quarter percent and may include a sunset provision.