Page 12 Fiscal Year 2002 Payments to Local Governments
tangible personal property (such as vehicles, watercraft, aircraft, trailers, and mobile
homes), and qualifying food, drugs and medical appliances.*
Certain non-home rule units of local government are authorized to impose a non-home
rule sales tax (in 0.25 percent increments) to be collected by the department. The tax is
imposed on the same general merchandise base as the state sales tax, excluding titled
or registered tangible personal property (such as vehicles, watercraft, aircraft, trailers,
and mobile homes), and qualifying food, drugs and medical appliances.*
The department administers the 1 percent Chicago Home Rule Use Tax on automobiles
and other titled or registered items sold by dealers located in the counties of Cook, Kane,
Lake, McHenry, Du Page, and Will selling items that will be registered to an address
within the corporate limits of Chicago.
Funds are distributed monthly. There is no administrative fee imposed for administering
home rule and non-home rule taxes except that a 2 percent administrative fee is subtracted
from the total amount of Chicago Home Rule Use Tax collected before it is distributed.
The Regional Transportation Authority (RTA) imposes taxes at the following rates:
0.75 percent sales tax on general merchandise in Cook County
1.00 percent sales tax on qualifying food, drugs, and medical appliances* in Cook County
0.25 percent sales tax on general merchandise and qualifying food, drugs, and
medical appliances* in Du Page, Kane, Lake, McHenry, and Will counties
The Metro-East Mass Transit District (MED) imposes taxes at the following rates:
0.25 percent sales tax on general merchandise and sales of qualifying food, drugs,
and medical appliances* in Madison County
0.75 percent sales tax on general merchandise (excluding items that are titled or
registered) and sales of qualifying food, drugs, and medical appliances* in St. Clair County
0.25 percent sales tax on sales of titled or registered general merchandise in St.
Clair County and Madison County
Madison and St. Clair counties’ distributions are made separately each month. There is
no administrative fee imposed for administering this tax.
The Metro-East Park and Recreation District tax of 0.10 percent is imposed on sales of
general merchandise within the district’s boundaries. The tax is imposed on the same
general merchandise base as the state sales tax, excluding titled or registered tangible
personal property (such as vehicles, watercraft, aircraft, trailers, and mobile homes), and
qualifying food, drugs and medical appliances*. Funds are distributed monthly.
The Illinois Municipal Code authorizes Illinois municipalities to impose a replacement
vehicle tax of $50 on any passenger car purchased within the municipality by or on behalf of
an insurance company to replace a passenger car of an insured person in settlement of a
total loss claim. The Counties Code allows Illinois counties to impose a $50 replacement
vehicle tax on any passenger car purchased within the county (but outside any incorporated
municipality imposing a replacement vehicle tax) by or on behalf of an insurance company
to replace a passenger car of an insured person in settlement of a total loss claim. Funds
are distributed monthly after subtracting administrative fees of 1.6 percent of the total
amount collected for municipalities and 2 percent of total amount collected for counties.
County governments are authorized to impose, with voter approval, a countywide tax (in
0.25 percent increments) to be collected by the department. The tax is imposed on the
same general merchandise base as the state sales tax, excluding titled or registered
tangible personal property (such as vehicles, watercraft, aircraft, trailers, and mobile
homes), and qualifying food, drugs and medical appliances*. Funds are distributed
monthly. There is no administrative fee imposed for administering this tax.
Mass Transit
District Taxes
Metro-East Park
and Recreation
District Taxes
Replacement
Vehicle Taxes
Special County
Retailers’
Occupation Tax for
Public Safety
Tax Rates
and Distribution Formulas
*See 86 Ill. Adm. Code 130.310.
