What is the Metro-East Park and Recreation District Tax?
Metro-East Park and Recreation District Tax is imposed by the District on all persons engaged in the business of selling tangible personal property at retail within the districts jurisdiction. Once an eligible county has received voter approval to become part of the District and adopts the ordinance, the Metro-East Park and Recreation District Tax becomes effective. The Illinois Department of Revenue is responsible for administering Metro-East Park and Recreation District Tax. Note: When a district establishes a Metro-East Park and Recreation District Retailers Occupation Tax it must also impose a Metro-East Park and Recreation District Service Occupation Tax.
Yes, Metro-East Park and Recreation District Tax does not apply to the sales of • tangible personal property that is titled or registered with an agency of this state’s government, (e.g., cars, trucks, boats, motorcycle, trailers, snowmobiles, aircraft), and • food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food which has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes, and needles used by diabetics.
