Do counties in Illinois collect individual income tax (IIT)?

Question

I did a google search on this issue and I didn't find a firm answer to this question. I did find that in Illinois a county will charge property tax (which varies with county) and there is a flat state level income tax of 4.95%. However, couldn't find anything clearly about the county level IIT for Illinois. Please respond if there is one or not. If there is, then it will be great? If you can, please share a link to IIT rates by county.

Answer 1

A negative is harder to prove than a positive, but this page suggests that Illinois is not one of the state's that has a county-level income tax.

If you need this information for decision-making purposes, I would recommend contacting the county in question directly.

Answer 2

I focused on the state government:State and Local Taxes Imposed :

Below are the State and Local Taxes that have fixed rates.

State Imposed

• Adult Use Cannabis Cultivation Privilege Tax
• ...
• Hotel Operator’s Tax
• Individual Income Tax
• Liquor Gallonage Tax
• ...
• Withholding (Payroll) Tax

Local Imposed

• Illinois Sports Facilities Hotel Tax
• Metropolitan Pier and Exhibition Authority Tax (Hotel)
• Municipal Hotel Tax

I also found this:Income Tax Distributions to Local Governments

What share do local governments receive?

Beginning August 1, 2017, local governments receive 6.06 percent of the net collections of all income tax received from individuals, trusts, and estates, and 6.85 percent of the net collections of all income tax received from corporations.

The amount that each municipality or county receives is based on its population in proportion to the total state population. The population figures are determined based on the latest census conducted by the United States Census Bureau and certified by the Office of the Illinois Secretary of State.

So it appears that local governments get a percent of the state income tax.

Answer 3

Illinois counties collect property tax and sales tax, but not income tax. (Source: long-time Illinois resident.)

Also see, for example, this proposal to start having a Chicago income tax here, which notes that:

The City does not impose an income tax on residents or workers in Chicago. All residents of Illinois, including Chicago residents, are subject to State and Federal income taxes. The Federal income tax is a progressive income tax. The Illinois income tax is a flat tax, with an individual income tax rate of 3.75% and a corporate income tax rate of 5.25%. A portion of these State income tax revenues – 8% of individual income tax revenue and 9.14% of corporate income tax revenue – flow into the Local Government Distribution Fund (LGDF), from which municipalities are paid their share of state income tax revenue based on population.