Union County approves grocery and service occupation tax to apply outside municipalities

Union County commissioners voted to adopt an ordinance imposing a county grocery retailers’ occupation tax and a service occupation tax for purchases occurring outside municipal boundaries.

The chair framed the measure as restoring a local tax that mirrored a state 1% tax that expired Jan. 1 of the year; the county levy applies only to areas outside village or city limits. Commissioner discussion included whether to suspend the measure temporarily as a show of solidarity with residents facing high fuel and grocery costs; the chair said the board already levied the tax administratively and expressed reluctance to remove and later re-add the tax if the county later attracted a grocer.

On roll call the ordinance passed with Commissioners Pitts, Miller and Bierstadt voting yes and Commissioner Harville voting no; Commissioner Gould was recorded absent earlier in the meeting. The ordinance will take effect Jan. 1, 2027, per the board’s stated timeline.