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ESTABLISHING AND IMPOSING A COUNTY GROCERY RETAILERS' OCCUPATION TAX AND A COUNTY GROCERY SERVICE OCCUPATION TAX FOR THE COUNTY OF KANE
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WHEREAS, the County of Kane, a body politic and corporate of the State of Illinois is a non-home rule unit of local government pursuant to Article VII, Section 7 of the Illinois Constitution of 1970; and
WHEREAS, the Kane County Board has the authority to pass ordinances and to promulgate rules and regulations; and
WHEREAS, the County Grocery Occupation Tax Law (55 ILCS 5/5-1006.9) provides that the corporate authorities of any county may, by ordinance or resolution that takes effect on January 1, 2026, impose a tax upon all persons engaged in the business of selling groceries at retail in the county, but outside of any municipality, on the gross receipts from those sales made in the course of that business ("County Grocery Retailers' Occupation Tax"); and
WHEREAS, if imposed, the County Grocery Retailers' Occupation Tax shall be at the rate of 1% of the gross receipt from these sales; and
WHEREAS, the Kane County Board believes that it is appropriate and necessary to impose a County Grocery Retailers' Occupation Tax and a County Grocery Service Occupation Tax as permitted by the County Grocery Occupation Tax Law.
NOW, THEREFORE, BE IT ORDAINED that the Kane County Board that a County Grocery Retailers' Occupation Tax and a County Grocery Service Occupation Tax are hereby established in the County of Kane as permitted by the County Grocery Occupation Tax Law (55 ILCS 5/5-1006.9), and Chapter 20 (Taxation) of the Kane County Code is hereby amended to add a new section (County Grocery Tax), which shall read as follows:
A. County Grocery Retailers' Occupation Tax Imposed; Rate. A tax is hereby imposed upon all persons engaged in the business of selling groceries, as defined in the County Grocery Occupation Tax Law (55 ILCS 5/5-1006.9), at re...
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