Kane County commission adopts 0.25% transient room tax increase amid split vote

The Kane County Commission voted 2–1 on May 27 to raise the county's transient room tax (TRT) by 0.25 percentage points, from 4.25% to 4.50%, to qualify for a new grant program tied to state legislation known as HB 456.

Supporters said the increase will make the county eligible to apply for grant funding intended to help small, high-visitation counties pay for visitor-related mitigation such as EMS response, trash removal and restroom facilities at busy trailheads. "The porta potties alone are almost $200,000 a year out there," a commissioner said during debate, arguing the county needs more revenue for mitigation and infrastructure tied to tourism.

The measure passed on a roll call: Commissioner Cabea voted aye; Chair Les Myers voted aye; Commissioner Brown voted nay. After the roll call the chair announced the motion passed by 2 to 1.

Why it matters: HB 456 changes allowable TRT uses and reporting requirements and creates a grant program for smaller counties that increase their local TRT. Kane County officials said the legislation also tightens reporting on how TRT dollars are spent and shifts allowable percentages between "establishment and promotion" and "mitigation." County officials said they already dedicate roughly half of TRT revenues to mitigation, including roads and EMS, and that additional revenue would help cover increasing costs tied to visitation.

What commissioners said: Commissioner Brown said she opposed raising the tax further and objected to what she described as state pressure to raise local taxes to access grants. "I really hate it when the state tells us we have to raise taxes to get something," she said. Commissioner Cabea and Chair Myers said they were persuaded by the need to fund mitigation and the opportunity to compete for the new grant money; Myers noted that sales taxes such as TRT are a more flexible revenue source for the county than property tax.

Process and next steps: Commissioners instructed staff to proceed with the ordinance language reflecting the 4.50% rate and to have county counsel finalize the redline for the county's ordinance codification. The commission's vote established the increase; staff said they would coordinate the public-notice steps required before the new rate is implemented.

Provenance: The discussion of HB 456 and TRT began in the public meeting packet and during the agenda item introduced by a commissioner briefing (transcript excerpt: "Moving on to number 6. Discussion and update on HB 4 56, which is the TRT ..."). The vote is recorded later in the transcript (transcript excerpt: "When Brown votes nay. So that passes with a 2 to 1 to adopt the transient room tax increase.").