HOME RULE USE TAX COLLECTION

Summary

The bill changes the Counties Code so that when a home‑rule county imposes a use tax, the state Department of Revenue, not the county, collects the tax if the item is bought from a retailer in another Illinois county. It also sets procedures for remitting the tax, handling refunds, and filing the county’s ordinance with the Department. The change aims to streamline tax collection and ensure funds are deposited into a state‑managed county tax fund.

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