TO: Mayor and City Council
FROM: Kevin Sing, Director of Finance
SUBJECT:
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Ordinance Imposing A Business District Retailers' Occupation Tax, A Business District Service Occupation Tax, And A Business District Hotel Operators' Occupation Tax Within the Rock Run Collection Business District In The City Of Joliet, Will And Kendall Counties, Illinois
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BACKGROUND:
On August 4, 2026 the City Council adopted an ordinance creating the Rock Run business district and imposing business district taxes in one ordinance. Staff have filed the ordinance with the Illinois Department of Revenue and they are requiring that the ordinance imposing the taxes be separate from the ordinance creating the business district.
This ordinance is the same rates as the August 4, 2026 ordinance. As a reminder they are an additional one percent (1%) sales and one percent (1%) hotel/motel tax within the commercial/retail area of the Rock Run Collection development. The additional revenue will be used to repay the obligations associated with the development of the Rock Run Collection.
CONCLUSION:
Illinois Department has required that the City adopt a separate ordinance imposing the Rock Run Business District Taxes.
RECOMMENDATION:
recommendation
It is recommended that the Mayor and City Council adopt Ordinance Imposing A Business District Retailers' Occupation Tax, A Business District Service Occupation Tax, And A Business District Hotel Operators' Occupation Tax Within the Rock Run Collection Business District In The City Of Joliet, Will And Kendall Counties, Illinois