(70 ILCS 3455/45)
Sec. 45. Modification.
(a) Upon a written request from business owners whose hotels pay the majority of the transaction charges proposed to be levied by a district, as determined by the last 12 months of State and local taxes paid from the date of the written request, the governing body of the district shall, after providing notice, hold a public hearing as provided in Section 25 for modifications to the district for any one or more of the following purposes: (1) to increase, in any year other than the initial |
| year, the rate of a transaction charge to an amount exceeding the maximum rate described in the district plan;
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(2) to change the boundaries of the district; or
(3) for any other purpose that is agreed to by the
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(b) Any modification shall be reflected in an updated district plan to be on file and available for inspection with the clerk.
(c) If the governmental unit is a county, the county may not modify the district boundaries to include less than 50% of the land within the county.
(Source: P.A. 102-1127, eff. 2-10-23.)
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