55 ILCS 5/ Counties Code.

(55 ILCS 5/5-1187)

Sec. 5-1187. COVID-19 business relief; waiver of business fees, costs, and licensing. Notwithstanding any other provision of law, a county board or board of county commissioners may, by resolution, waive or provide credit for any application or permit costs, fees, or other licensing or registration costs for businesses, including, but not limited to, professional or business licensing, liquor licenses, construction, insurance, sales, builders, contractors, food service, delivery, repair, consultation, legal services, accounting, transportation, manufacturing, technology, assembly, tourism, entertainment, or any business, industry, or service the county is permitted by law to regulate or license.

A waiver of business fees or costs shall be subject to an application or review process and a demonstration of need based upon any financial or logistical hardship as a result of the COVID-19 pandemic.

Any such waiver or credit shall not be construed to apply to any of the business and licensing costs of the State or any of its agencies or departments and is not an exemption from safety, health, or regulatory requirements or inspections of a county, municipality, or the State.

(Source: P.A. 102-435, eff. 8-20-21; 102-813, eff. 5-13-22.)

(55 ILCS 5/5-1188)

Sec. 5-1188. Sangamon County rescue squad. The Sangamon County Board may form, manage, fund, and operate a volunteer rescue squad to provide assistance within Sangamon County to any public entity providing law enforcement, firefighting, emergency disaster response, or first responder services. The volunteer rescue squad may (i) locate missing persons, including drowning victims, (ii) perform a supporting, and not direct, role in fighting fires, and (iii) extricate persons from unsafe conditions. The Sangamon County Board may provide benefits for rescue squad volunteers who suffer disease, injury, or death in the line of duty.

(Source: P.A. 103-274, eff. 1-1-24.)

(55 ILCS 5/Div. 5-2 heading) Division 5-2. Excess Taxes

(55 ILCS 5/5-2001) (from Ch. 34, par. 5-2001)

Sec. 5-2001. Raising tax in addition to statutory limit. Whenever the county board deems it necessary to assess taxes the aggregate of which exceeds the taxes which are authorized to be levied without a vote of the people as provided in Section 5-1024, the county board may, by an order entered of record, set forth substantially the amount of such excess required, the purpose for which the same will be required, and, if for a limited time, the number of years such excess will be required to be levied, and if for the payment of interest or principal, or both, upon bonds shall, in a general way designate the bonds and specify the number of years such excess will be required to be levied, and provide for the submission of the question of assessing the additional rate required to a vote of the people of the county at the next election for county officers held in such county after the adoption of the resolution. The board shall certify the resolution and the proposition to the proper election officials who shall submit the proposition at such general election in accordance with the general election law. The proposition shall be substantially in the following form: "For additional tax in excess of statutory limit of ....% of valuation", and "Against additional tax in excess of the statutory limit of ....% of valuation". If a majority of the votes cast upon the question are for the additional tax, then the county board shall have the power to cause such additional tax to be levied and collected in accordance with the terms of such resolution, and the money so collected shall be kept as a separate fund and disbursed only for the purpose for which the same was raised.

Provided, any surplus that may remain after the payment of all demands against said fund, may be used for other purposes.

(Source: P.A. 86-962.)

(55 ILCS 5/5-2002) (from Ch. 34, par. 5-2002)

Sec. 5-2002. Raising tax in addition to constitutional limit. Whenever the county board shall deem it necessary to assess taxes the aggregate of which shall exceed the constitutional limit of 75¢ per $100 valuation of the property of the county, the county board may, by an order entered of record, set forth substantially the amount of such excess required, the purpose for which the same shall be required, and, if for a limited time, the number of years such excess shall be required to be levied, and if for the payment of principal or interest, or both, upon bonds, shall, in a general way, designate the bonds, and provide for the submission of the question of assessing the additional rate in excess of the constitutional limit of 75¢ per $100 valuation of the property of the county to a vote of the people at any election held in such county. The board shall certify the question to the proper election officials, who shall submit the question at an election in accordance with the general election law.

In addition to the requirements of the general election law, it shall be the duty of the county clerk in his election notice to give notice to the voters of the county that the additional tax is in excess of the constitutional limitation of 75¢ per $100 valuation, setting forth substantially the amount of such excess to be required, the number of years such expense shall be required to be levied, and the purpose for which the tax is to be levied, with such particularity that the tax payer may know what expenditure the tax is intended to cover. The proposition shall be "For additional tax in excess of constitutional limit of 75¢ per $100 valuation," and "Against additional tax in excess of constitutional limit of 75¢ per $100 valuation." If the vote on the proposition receives a majority of all voters voting at the election at which such proposition is submitted, the county board shall have the power to cause additional tax to be levied and collected in accordance with the terms of such resolution, and the moneys so collected shall be kept as a separate fund and disbursed only for the purpose for which the same was raised.

Provided, any surplus that may remain after the payment of all demands against said fund, may be used for other purposes.

(Source: P.A. 86-962.)

(55 ILCS 5/5-2003) (from Ch. 34, par. 5-2003)

Sec. 5-2003. Duration of excess levy; submission to vote of question of discontinuing additional tax. In the event an excess tax has been voted as provided by Section 5-2001 and the order of the county board shall not have limited the time such excess will be required to be levied, the county board may thereafter levy such excess tax until such authority is revoked in manner hereinafter provided. However, no tax so voted for the payment of interest or principal or both of any bonds shall be discontinued by virtue of any of the provisions of this Division. The authority to levy such excess tax (except taxes to pay bonds) may be discontinued in the following manner: The County board may, by an order entered of record, and shall, by an order entered of record whenever five hundred legal voters of the County present petition to it asking that said excess tax be discontinued, provide for the submission of the question of discontinuing the additional tax at the next general election held in such county after the adoption of the resolution. The board shall certify the resolution and the question to the proper election officials, who shall submit the question at such election in accordance with the general election law. The proposition shall be in substantially the following form: "For discontinuing additional tax in excess of statutory limit of.... cents per $100 valuation" and "Against discontinuing additional tax in excess of statutory limit of.... cents per $100 valuation." The votes shall be canvassed and returned the same as those for county officers, and if a majority of the votes cast upon the question are for the discontinuing of the additional tax, then such additional tax shall not be levied thereafter.

(Source: P.A. 86-962.)

(55 ILCS 5/5-2004) (from Ch. 34, par. 5-2004)

Sec. 5-2004. Revocation of authority to levy excess tax; submission to vote. In the event an excess tax has been voted as provided by Section 5-2002 and the order of the county board shall not have limited the time such excess will be required to be levied, the county board may thereafter levy such excess tax until such authority is revoked in manner hereinafter provided. However, no tax so voted for the payment of interest or principal or both of any bonds shall be discontinued by virtue of any of the provisions of this Division. The authority to levy such excess tax (except taxes to pay bonds) may be discontinued in the following manner: The county board may, by an order entered of record, and shall, by an order entered of record whenever 500 legal voters of the County present a petition to it asking that said excess tax be discontinued, provide for the submission of the question of discontinuing the additional tax at any regular election held in such county, after the adoption of the resolution. The board shall certify the resolution and the question to the proper election officials, who shall submit the question at a referendum in accordance with the general election law. The question shall be in substantially the following form: "For discontinuing additional tax in excess of constitutional limit of 75¢ per $100 valuation" and "Against discontinuing additional tax in excess of constitutional limit of 75¢ per $100 valuation." If the vote on the proposition receives a majority of all voters voting on the referendum such additional tax shall not be levied thereafter.

(Source: P.A. 86-962.)

(55 ILCS 5/5-2005) (from Ch. 34, par. 5-2005)

Sec. 5-2005. Inclusion of question of issuing bonds and raising tax. If it shall be deemed necessary to submit to a vote of the people at the same election, the question of issuing bonds and the raising of such additional tax, either in excess of the statutory or constitutional limit, the same may be included in one referendum, and in that case the question shall be in substantially the following form: "For bonds and additional tax in excess of statutory limit" or "For bonds and additional tax in excess of constitutional limit of 75¢ per $100 valuation," and "Against bonds and additional tax in excess of statutory limit" or "Against bonds and additional tax in excess of constitutional limit of 75¢ per $100 valuation."

(Source: P.A. 86-962.)