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HB 3847

SPECIAL COUNTY OCCUPATION TAX

104th Regular Session Introduced by Suzanne Ness

Illinois HB 3847 permits counties to impose occupation-based taxes on specified businesses to generate local revenue for public services and infrastructure.

Referred to Rules Committee
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WeVote Research Nonpartisan
Bill Summary · HB 3847

Legislative bill overview

HB 3847 authorizes counties in Illinois to impose a special occupation tax on certain business activities within their jurisdiction. The bill provides counties with a new revenue mechanism to fund local services and infrastructure by taxing specific occupational categories. The exact scope of taxable occupations and tax rates would be determined by individual county ordinances.

Why is this important

County governments rely on property taxes, sales taxes, and state funding to provide services like public safety, road maintenance, and social services. This bill would give counties an additional revenue tool during a period when many local governments face budget pressures. The outcome could affect business operating costs and county service levels, depending on implementation.

Potential points of contention

  • Business community concerns: Targeted occupation taxes could disadvantage specific industries or professions, creating competitive disparities and potentially driving businesses to neighboring jurisdictions with lower tax burdens
  • Tax burden fairness: Questions about which occupations are selected for taxation and whether the burden falls disproportionately on small businesses versus larger enterprises
  • Implementation variation: Since each county would set its own rules, businesses operating across multiple counties could face inconsistent and complex tax compliance requirements

Compiled from official sources — confirm details with the bill’s official record.

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