From a public official’s point of view, the best tax is one the Illinois legislature enacts.
Illinois state Democrats under pressure from unsuccessful Democratic Party State Rep. candidate Phil Janko’s petition campaign, decided to abolish the one percent tax on grocery sales allocated to municipalities.
Pressure from the many ex-mayors and village presidents in the General Assembly brought forth an amendment allowing the reimposition.
An article on the subject is on the front page of today’s Chicago Tribune:

At the bottom of the story is a perfectly rational explanation of why those spending tax money should be the ones who impose it:

When the state income tax was imposed by state government during one-term Republican Governor Richard B. Ogilvie Administration about 1970, municipal leaders extracted a revenue sharing agreement giving cities and villages a share.
A “free money” entitlement was enacted to obtain enough votes for passage.
When subsequent governors decided they want to keep a portion of those entitlement dollars, municipal leaders screamed bloody murder.
I’ve always thought such objections were disingenuous because municipal elected officials never took the heat for imposing the income tax, a part of which they are used to receiving.
Ohio, allows local cities to impose local income taxes.