(65 ILCS 5/8-11-1.8)
Sec. 8-11-1.8. Non-home rule municipal tax rescission. Whenever the
corporate authorities
of a non-home rule municipality with a population of more than 20,000 but less
than 25,000 have imposed a municipal retailers occupation tax under Sec.
8-11-1.6 and a municipal service occupation tax under Section
8-11-1.7, the
question of discontinuing the tax imposed under those Sections shall be
submitted to the voters of the municipality at the next regularly scheduled
election in accordance with the general election law upon a petition signed by
not fewer than 10% of the registered voters in the municipality. The
petition shall be filed with the clerk, of the municipality within one year of
the passage of the ordinance imposing the tax; provided, the petition shall
be filed not less than 60 days prior to the election at which the question is
to be submitted to the voters of the municipality, and its validity shall be
determined as provided by the general election law. The municipal clerk shall
certify the question to the proper election officials, who shall submit the
question to the voters.
Notice shall be given in the manner provided for in the general election law.
Referenda initiated under this Section shall be subject to the provisions and
limitations of the general election law.
The proposition shall be in substantially the following form:
Shall the additional Municipal Service Occupation Tax |
The votes shall be recorded as "Yes" or "No".
If a majority of all ballots cast on the proposition shall be in favor of
discontinuing the tax, within one month after approval of the referendum
discontinuing the tax the corporate authorities shall certify the results of
the referenda to the Department of Revenue and shall also file with the
Department a certified copy of an ordinance discontinuing the tax. Thereupon, the Department shall
discontinue collection of tax as of the first day of January next following the
referendum.
Except as herein otherwise provided, the referenda authorized by the terms of
this Section shall be conducted in all respects in the manner provided by the
general election law.
This Section shall apply only to taxes that have been previously imposed
under the provisions of Sections 8-11-1.6 and 8-11-1.7.
(Source: P.A. 100-201, eff. 8-18-17.)
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