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Authorizing the Submission to the Electors of the County of Kane by Referendum on the April 1, 2025, Consolidated Election Ballot the Question of Imposing a 0.75% Special County Retailers’ Occupation Tax for Public Safety Purposes
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WHEREAS, pursuant to the Special County Retailers’ Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law (55 ILCS 5/5-1006.5), a county board of any county may impose a tax (“Special County Retailers’ Occupation Tax”) upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State’s government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used exclusively for public safety, public facility, mental health, substance abuse, or transportation purposes in that county (except as otherwise provided in 55 ILCS 5/5-1006.5), if a proposition for the tax has been submitted to the electors of that county and approved by a majority of those voting on the question; and
WHEREAS, a Special County Retailers’ Occupation Tax, pursuant to 55 ILCS 5/5-1006.5, if approved by the majority of the electors of the county, may only be imposed in one-quarter percent increments, and may not be imposed on tangible personal property taxes at the 1.0% rate under the Retailers’ Occupation Tax Act or the Service Occupation Tax Act; and
WHEREAS, the Kane County Board has determined that there is an urgent need to secure additional funding sources to support public safety purposes in Kane County; and
WHEREAS, a Special County Retailers’ Occupation Tax may be imposed for “public safety purposes” to pay for “crime prevention, detention, fire-fighting, police, medical, ambulance, or other emergency services,” pursuant to 55 ILCS 5/5-1006.5; and
WHEREAS, it is in the best interest of Kane County residents and businesses that the Kane County Board submits to the electors of the County of Kane a public question on the ballot for the next regularly scheduled consolidated election, which is the April 1, 2025 election, for a 0.75% Special County Retailer’s Occupation Tax for public safety purposes, pursuant to 55 ILCS 5/5-1006.5, which, if approved by a majority of the electors, would be imposed to pay for public safety purposes; and
WHEREAS, pursuant to section 28-2(c) of the Illinois Election Code (10 ILCS 5/28-2(c)), the Kane County Board may initiate the submission of a public question by adopting a resolution authorizing the submission of the public question on the ballot not less than 79 days before a regularly scheduled election where the public question is to appear; and
WHEREAS, if a 0.75% tax were approved by a majority of the electors, a consumer would pay an additional tax of $0.0075 in sales tax for every $1.00 of tangible personal property bought at retail, an additional $0.075 in sales tax for every $10.00 of tangible personal property bought at retail, or an additional $0.75 in sales tax for every $100 of tangible personal property bought at retail; and
WHEREAS, pursuant to 55 ILCS 5/5-1006.5, the public question for a Special Retailers’ Occupation Tax for public safety purposes shall read as follows:
TO PAY FOR PUBLIC SAFETY PURPOSES, SHALL THE COUNTY OF KANE BE AUTHORIZED TO IMPOSE AN INCREASE ON ITS SHARE OF LOCAL SALES TAXES BY 0.75%?
THIS WOULD MEAN THAT A CONSUMER WOULD PAY AN ADDITIONAL $0.75 IN SALES TAX FOR EVERY $100 OF TANGIBLE PERSONAL PROPERTY BOUGHT AT RETAIL.
o Yes
o No
NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that the following public question is approved to be placed on the regularly scheduled April 1, 2025, consolidated election ballot in the County of Kane, in accordance with applicable provisions of law:
TO PAY FOR PUBLIC SAFETY PURPOSES, SHALL THE COUNTY OF KANE BE AUTHORIZED TO IMPOSE AN INCREASE ON ITS SHARE OF LOCAL SALES TAXES BY 0.75%?
THIS WOULD MEAN THAT A CONSUMER WOULD PAY AN ADDITIONAL $0.75 IN SALES TAX FOR EVERY $100 OF TANGIBLE PERSONAL PROPERTY BOUGHT AT RETAIL.
o Yes
o No
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that the public question as fully set forth above is authorized and shall be submitted to the electors of the County of Kane at the regularly scheduled consolidated election to be held on April 1, 2025, in accordance with applicable law.
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that the County Clerk of Kane County is hereby ordered to certify the above public question, to be submitted to the electors of the County of Kane and to take any necessary action in accordance with applicable law to place the above public question on the ballot of the regularly scheduled consolidated election to be held on April 1, 2025.
Passed by the Kane County Board on September 10, 2024.
____________________________ ____________________________
John A. Cunningham, MBA, JD, JD Corinne M. Pierog MA, MBA
Clerk, County Board Chairman, County Board
Kane County, Illinois Kane County, Illinois
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