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Waukegan committee amends enterprise-zone ordinance to add state sales-tax exemption for building materials
Summary
The Finance and Purchasing Committee approved an amendment to the joint WaukeganNorth Chicago enterprise zone ordinance to add language matching North Chicagos provision that exempts the state portion of sales tax on building materials purchased in Illinois and affixed to property within the zone. Staff said the exemption is a commonly used, modest incentive to attract development.
The City of Waukegans Finance and Purchasing Committee voted Feb. 17, 2026, to amend ordinance 05-0-202 to add language allowing the state portion of sales-tax exemptions for building materials purchased in Illinois and affixed to property located inside the joint WaukeganNorth Chicago enterprise zone. The motion passed on a roll-call vote in committee.
Noelle Kischer Leppert, director of planning, zoning and economic development for the city of Waukegan, told the committee the enterprise zone was created in 2005 and that the sales-tax…
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