title
ESTABLISHING AND IMPOSING A COUNTY GROCERY RETAILERS' OCCUPATION TAX AND A COUNTY GROCERY SERVICE OCCUPATION TAX FOR THE COUNTY OF KANE
body
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 County Grocery Occupation Tax Law requires that any county imposing a County Grocery Retailers' Occupation Tax also imposes a service occupation tax at the same rate upon all persons engaged, in the county but outside of any municipality, in the business of making sales of service, who, as an incident to making those sales of service, transfer groceries, as defined under the County Grocery Occupation Tax Law, as an incident to a sale of service; and
WHEREAS, any taxes imposed under the County Grocery Occupation Tax Law shall be administered, collected, and enforced by the Illinois Department of Revenue; 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.
...
Click here for full text