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Illinois Compiled Statutes
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() 65 ILCS 5/Art. 8 Div. 3
(65 ILCS 5/Art. 8 Div. 3 heading)
DIVISION 3.
LEVY AND COLLECTION OF TAXES
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65 ILCS 5/8-3-1
(65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
Sec. 8-3-1.
The corporate authorities may levy and collect taxes for
corporate purposes. They shall do this in the following manner:
On or before the last Tuesday in December in each year,
the corporate authorities shall ascertain the total amount of
appropriations legally made or budgeted for and any amount deemed
necessary to defray additional expenses and liabilities for all
corporate purposes to be provided for by the tax levy of that year.
Then, by an ordinance specifying in detail in the manner authorized for
the annual appropriation ordinance or budget of the municipality, the
purposes for which the appropriations, budgeting or such additional
amounts deemed necessary have been made and the amount assignable for
each purpose respectively, the corporate authorities shall levy upon all
property subject to taxation within the municipality as that property is
assessed and equalized for state and county purposes for the current
year.
A certified copy of this ordinance shall be filed with the county
clerk of the proper county. He shall ascertain the rate per cent which,
upon the value of all property subject to taxation within the
municipality, as that property is assessed or equalized by the
Department of Revenue, will produce a net amount of not
less than the total amount so directed to be levied. The county clerk
shall extend this tax in a separate column upon the books of the
collector of state and county taxes within the municipality.
However, in ascertaining the rate per cent in municipalities having a
population of 500,000 or more, the county clerk shall not add to the
amount of the tax so levied for any purpose any amount to cover the loss
and cost of collecting the tax, except in the case of amounts levied for
the payment of bonded indebtedness, or interest thereon, and in the case
of amounts levied for the purposes of pension funds.
Where the corporate limits of a municipality lie partly in 2 or more
counties, the corporate authorities shall ascertain the total amount of
all taxable property lying within the corporate limits of that
municipality in each county, as the property is assessed or
equalized by the Department of Revenue for the current year, and
shall certify the amount of taxable property in each county within that
municipality under the seal of the municipality, to the county clerk of
the county where the seat of government of the municipality is situated.
That county clerk shall ascertain the rate per cent which, upon the
total valuation of all property subject to taxation within that
municipality, ascertained as provided in this Section, will produce a
net amount not less than the total amount directed to be levied. As soon
as that rate per cent is ascertained, that clerk shall certify the rate
per cent under his signature and seal of office to the county clerk of each
other county wherein a portion of that municipality is situated. A
county clerk to whom a rate per cent is certified shall extend the tax
in a separate column upon the books of the collector of state and county
taxes for his county against all property in his county within the
limits of that municipality.
But in municipalities with 500,000 or more inhabitants, the aggregate
amount of taxes so levied exclusive of the amount levied for the payment
of bonded indebtedness, or interest thereon, and exclusive of taxes
levied for the payment of judgments, for which a special tax is
authorized by law, and exclusive of the amounts levied for the purposes
of pension funds, working cash fund, public library, the propagation and preservation of community
trees, and exclusive of taxes levied pursuant to Section 19 of the
Illinois Emergency Services and Disaster Agency Act of 1975 and for the
general assistance for needy persons lawfully resident therein, shall not
exceed the estimated amount of taxes to be levied for each year for the
purposes specified in Sections 8-2-2 through 8-2-5 and set forth in its
annual appropriation ordinance and in any supplemental appropriation
ordinance authorized by law for that year.
In municipalities with less than 500,000 inhabitants, the aggregate
amount of taxes so levied for any one year, exclusive of the amount
levied for the payment of bonded indebtedness, or interest thereon, and
exclusive of taxes levied pursuant to Section 13 of the Illinois Civil
Defense Act of 1951 and exclusive of taxes authorized by this Code or other
Acts which by their terms provide that those taxes shall be in addition to
taxes for general purposes authorized under this Section, shall not exceed
the rate of .25%, or the rate limit in effect on July 1, 1967, whichever is
greater, and on a permanent basis, upon the aggregate valuation of all
property within the municipality subject to taxation therein, as the
property is equalized or assessed by the Department of Revenue for the
current year. However, if the maximum rate of such municipality for general
corporate purposes is less than .20% on July 1, 1967, the corporate
authorities may, without referendum, increase such maximum rate not to
exceed .25%; but such maximum rate shall not be raised by more than 1/2 of
such increase in any one year.
However, if the corporate authorities of a municipality with less
than 500,000 inhabitants desire to levy in any one year more than .25%,
or the rate limit in effect on July 1, 1967, whichever is greater, and
on a permanent basis, but not more than .4375% for general corporate
purposes, exclusive of the amount levied for the payment of bonded
indebtedness, or interest thereon, and exclusive of taxes authorized by
this Code or other Acts which by their terms provide that those taxes
shall be in addition to taxes for general purposes authorized under this
Section the corporate authorities, by ordinance, stating the per cent
so desired, may order a proposition for the additional amount to be
submitted to the electors of that municipality at any election. The clerk
shall certify the proposition to the proper election authority who shall
submit the question to the electors at such election. If a majority of the
votes cast on the proposition are in favor of the proposition, the
corporate authorities of that municipality may levy annually for general
corporate purposes, exclusive of the amount levied for the payment of
bonded indebtedness, or interest thereon, and exclusive of taxes authorized
by this Code or other Acts which by their terms provide that those taxes
are in addition to taxes for general purposes authorized under this
Section a tax in excess of .25%, or the rate in effect on July 1, 1967,
whichever is greater, and on a permanent basis, but not exceeding the per
cent mentioned in the proposition.
Any municipality voting after August 1, 1969, to increase its rate
limitation for general corporate purposes under this Section shall
establish such increased rate limitation on an ongoing basis unless
otherwise changed by referendum.
In municipalities that are not home rule units, any funds on hand at the
end of the fiscal year, which funds are not pledged for or allocated to a
particular purpose, may by action of the corporate authorities be
transferred to the capital improvement fund and accumulated therein, but
the total amount accumulated in such fund may not exceed 3% of the
aggregate assessed valuation of all taxable property in the municipality.
(Source: P.A. 102-587, eff. 1-1-22 .)
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65 ILCS 5/8-3-1.1
(65 ILCS 5/8-3-1.1) (from Ch. 24, par. 8-3-1.1)
Sec. 8-3-1.1.
The corporate authorities of any municipality of less
than 500,000 inhabitants, by ordinance, may order the submission to
the electors of a proposition to accumulate a surplus from the tax levy
for general corporate purposes for a specified building project to be
undertaken by the municipality when such accumulation becomes sufficient
therefor. Such proposition shall be certified by the clerk to the proper
election authority who shall submit the question at an election in accordance
with the general election law. The proposition shall be in substantially the
following
form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the municipality of ....... accumulate general YES corporate funds for the - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
purpose of building.......... (here state building purpose)? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the electors voting on the proposition vote in favor
thereof, the municipality may use a portion of the funds levied for
general corporate purposes, within the tax rate and to the extent
allowed by Section 8-3-1, for the purpose of accumulating funds for such
building project.
(Source: P.A. 81-1489 .)
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65 ILCS 5/8-3-2
(65 ILCS 5/8-3-2) (from Ch. 24, par. 8-3-2)
Sec. 8-3-2.
The taxes levied under Section 8-3-1 shall be collected and
enforced in the same manner and by the same officers as state and county
taxes, and shall be paid over by the officers collecting the tax to the
municipal treasurer, or, in the case of a tax levied for library purposes
in municipalities having not to exceed 50,000 inhabitants, to the board of
directors of the library.
(Source: Laws 1967, p. 2674.)
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65 ILCS 5/8-3-3
(65 ILCS 5/8-3-3) (from Ch. 24, par. 8-3-3)
Sec. 8-3-3.
The officer collecting the taxes levied under Section 8-3-1
shall settle with and pay over to the municipal treasurer, or, in the case
of a tax levied for library purposes in municipalities having not to exceed
50,000 inhabitants, to the board of trustees of the library, as often as
once in 2 weeks from the time he commences the collection thereof, all
taxes he has then collected, till the whole tax collected is paid over. The
expenditures of taxes levied for library purposes, whether expended by the
municipal treasurer or by the board of library trustees shall be made
pursuant to the direction of the board of library trustees.
(Source: P.A. 84-770.)
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65 ILCS 5/8-3-4
(65 ILCS 5/8-3-4) (from Ch. 24, par. 8-3-4)
Sec. 8-3-4.
Whenever a municipality is required to levy a tax for the
payment of a particular debt, appropriation, or liability of the
municipality, the tax for that purpose shall be included in the total
amount levied by the corporate authorities, and certified to the county
clerk as provided in Section 8-3-1. However, if a municipality has funds
arising from any source whatsoever, including allocations received or to be
received under the Motor Fuel Tax Law, as heretofore and hereafter
amended which may lawfully be used for the retirement of a particular
debt, appropriation or liability of the municipality, or the payment of the
next maturing installment thereof, then if the municipality by resolution
directs the application of such funds to the payment of the particular
debt, appropriation or liability or next maturing installment thereof, it
shall certify such resolution to the county clerk as provided in Section
8-3-1. The county clerk shall abate the levy for the payment of the
particular debt, appropriation or liability or the next maturing
installment thereof to the extent of the funds so certified as available
for such payment. The corporate authorities shall determine, in the
ordinance making that levy, what proportion of that total amount shall be
applied to the payment of the particular debt, appropriation or liability.
The municipal treasurer shall set apart that proportion of the tax,
collected and paid to him, for the payment of the particular debt,
appropriation or liability, and shall not disburse that proportion of the
tax for any other purpose until the debt, appropriation or liability has
been discharged.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-5
(65 ILCS 5/8-3-5) (from Ch. 24, par. 8-3-5)
Sec. 8-3-5.
All taxes levied by a municipality, except special assessments
for local improvements, shall be uniform upon all taxable property and
persons within the limits of the municipality, and no property shall be
exempt therefrom other than such property as may be exempt from taxation
under the constitution and general laws of the State.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-6
(65 ILCS 5/8-3-6) (from Ch. 24, par. 8-3-6)
Sec. 8-3-6.
Every municipality incorporated under a special act shall levy
and collect its taxes in the manner provided for in this Division 3 and in
the manner provided for in the General Revenue Law of this state, even
though its special act contains inconsistent provisions.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-7
(65 ILCS 5/8-3-7) (from Ch. 24, par. 8-3-7)
Sec. 8-3-7.
Every municipality incorporated under a special act has
the power to levy and collect annually its taxes for general purposes,
exclusive of the amounts levied (1) for the payment of bonded
indebtedness, or interest thereon, (2) for school purposes, (3) under
acts which provide that all taxes levied thereunder shall be in addition
to taxes authorized to be levied for general purposes, and (4) for the
purpose of providing general assistance for persons in need thereof as
provided in "The Illinois Public Aid Code", approved April 11, 1967, as
now or hereafter amended, at whichever of the following rates is higher:
(1) the rate specified in or allowed under its special act, or (2) a
rate which will not exceed 1% of the aggregate valuation of all property
within the municipality, subject to taxation therein, as the property
was equalized or assessed by the Department of Revenue
for the current year.
The foregoing limitations upon tax rates may be increased or
decreased according to the referendum provisions of the General Revenue
Law of Illinois.
(Source: P.A. 81-1509.)
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65 ILCS 5/8-3-7a
(65 ILCS 5/8-3-7a) (from Ch. 24, par. 8-3-7a)
Sec. 8-3-7a.
(a) Whenever a petition containing the signatures of at
least 1,000 or 10% of the registered voters, whichever is less, residing
in a municipality of 500,000 or fewer inhabitants is presented to the corporate
authorities of the municipality requesting the submission of a proposition
to levy a tax at a rate not exceeding .075% upon the value, as equalized
or assessed by the Department
of Revenue, of all property within the municipality subject to taxation,
for the purpose of financing a public transportation system for elderly
persons and persons with disabilities, the corporate authorities of such municipality
shall adopt an ordinance or resolution directing the proper election officials
to place the proposition on the ballot at the next election at which such
proposition may be voted upon. The petition shall be filed with the corporate
authorities at least 90 days prior to the next election at which such proposition
may be voted upon. The petition may specify whether the transportation
system financed by a tax levy under this Section is to serve only the municipality
levying such tax or specified regions outside the corporate boundaries of
such municipality in addition thereto. The petition shall be in substantially
the following form:
We, the undersigned registered voters residing in ..... (specify the municipality),
in the County of ..... and State of Illinois, do hereby petition that the
corporate authorities of ....... (specify the municipality) be required
to place on the ballot the proposition requiring the municipality to levy an
annual tax at the rate of ...... (specify a rate not exceeding .075%) on
all taxable property in ....... (specify the municipality) for the purpose
of financing a public transportation system for elderly persons and persons with disabilities within ...... (specify the municipality and any regions outside
the corporate boundaries to be served by the transportation system).
Name......... Address........... State of Illinois) )ss County of... )
I ........, do hereby certify that I am a registered voter, that I reside
at No....... street, in the ...... of ......... County of ......... and
State of Illinois, and that signatures in this sheet were signed in my presence,
and are genuine, and that to the best of my knowledge and belief the persons
so signing were at the time of signing the petitions registered voters,
and that their respective residences are correctly stated, as above set forth.
...................
Subscribed and sworn to me this ........... day of .......... A.D....
The proposition shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall a tax of ...... % (specify a rate not exceeding .075%) be levied annually on all taxable property in ......(specify the municipality) to pay YES the cost of operating and maintaining a public transportation system for ------------------- elderly persons and persons with disabilities within........(specify the municipality NO and any regions outside the corporate boundaries to be served by the transportation system)? - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If the majority of the voters of the municipality voting therein vote
in favor of the proposition, the corporate authorities of the municipality
shall levy such annual tax at the rate specified in the proposition. If
the majority of the vote is against such proposition, such tax may not be levied.
(b) Municipalities under this Section may contract with any not-for-profit
corporation, subject to the General Not for Profit Corporation Act and incorporated
primarily for the purpose of providing transportation to elderly persons and persons with disabilities, for such corporation to provide transportation-related services
for the purposes of this Section. Municipalities should utilize where possible
existing facilities and systems already operating for the purposes outlined
in this Section.
(c) Taxes authorized under this Section may be used only for the purpose
of financing a transportation system for elderly persons and persons with disabilities
as authorized in this Section.
(d) For purposes of this Section, "persons with disabilities" means
any individuals who, by reason of illness, injury, age, congenital malfunction,
or other permanent or temporary disability, are unable without special public
transportation facilities or special planning or design to utilize ordinary
public transportation facilities and services as effectively as persons
who are not so affected.
"Public transportation for elderly persons and persons with disabilities" means a transportation
system for persons who have mental or physical difficulty in accessing or
using the conventional public mass transportation system, or for any
other reason.
(Source: P.A. 99-143, eff. 7-27-15 .)
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65 ILCS 5/8-3-8
(65 ILCS 5/8-3-8) (from Ch. 24, par. 8-3-8)
Sec. 8-3-8.
Whenever any property listed or assessed for municipal taxation
is destroyed by fire, in whole or in part, before the levy thereon of
municipal taxes, or before the municipal taxes levied thereon have been
collected, the mayor or president may rebate or remit as much of the
municipal taxes levied upon that property, as in his opinion should be
rebated or remitted because the property has been, in whole or in part,
destroyed by fire.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-9
(65 ILCS 5/8-3-9) (from Ch. 24, par. 8-3-9)
Sec. 8-3-9.
Whenever (1) a large portion of the taxable property of a
municipality is destroyed by fire so as to seriously impair or affect the
ability of the owners thereof to pay taxes or special assessments thereon,
and (2) an appropriation ordinance has been passed, or special improvements
ordered, before the fire, and (3) the taxes or special assessments have not
been levied or collected, the corporate authorities of that municipality
may (1) alter or repeal that appropriation ordinance, or any part thereof,
(2) order the discontinuance of the special improvements, or any of them,
(3) reduce the amount of taxes or special assessments ordered to be levied
or collected for any general or special purpose, or (4) pass a new
appropriation ordinance. This new appropriation ordinance shall have the
same force and effect as if it had been passed within the time elsewhere
prescribed by law.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-10
(65 ILCS 5/8-3-10) (from Ch. 24, par. 8-3-10)
Sec. 8-3-10.
No municipality shall receive from the county treasury of any
county in which the municipality is situated in whole or in part, any
greater proportion of the surplus of all taxes which may be collected for
county purposes, than any other municipality within the county.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-11
(65 ILCS 5/8-3-11) (from Ch. 24, par. 8-3-11)
Sec. 8-3-11.
No municipality shall receive from the county treasury any
greater drawback of its proportion of the taxes paid into the county
treasury of the county, in which it is situated in whole or in part, by
reason of any appropriation by the county board, for the purpose of making
and repairing roads and highways, or building and repairing bridges,
situated in the county but outside the corporate limits of the municipality
than is allowed by law to all other municipalities situated in whole or in
part in that county.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-12
(65 ILCS 5/8-3-12) (from Ch. 24, par. 8-3-12)
Sec. 8-3-12.
In any city having a population of less than 20,000 which is
operating under a special act and whose public schools within its corporate
limits are governed by virtue of this special act, upon a petition signed
by a majority of the electors in any territory which has been heretofore or
may be hereafter annexed to the city for general corporate purposes, the
annexed territory shall be included in and subject to the control and
government of the city for school purposes as fully as if the annexed
territory had been originally within the corporate limits of the city. The
territory, when so annexed, shall be thereby disconnected from any school
district of which it was a part prior to the annexation.
The city may levy and collect taxes for school purposes in the annexed
territory in the same manner and to the same extent as in the territory
comprised within the original corporate limits of the city.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/8-3-13 (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13) Sec. 8-3-13. The corporate authorities of any municipality containing 500,000 or more inhabitants may impose a tax prior to July 1, 1969, upon all hotel operators in the municipality, as defined in the Hotel Operators' Occupation Tax Act, at a rate not to exceed 1% of the gross rental receipts from engaging in business as a hotel operator, excluding, however, from gross rental receipts, the proceeds of the renting, leasing or letting of hotel rooms to permanent residents of a hotel and proceeds from the tax imposed under subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act. The tax imposed by a municipality under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. The certificate of registration that is issued by the Department to a lessor under the Hotel Operators' Occupation Tax Act shall permit the registrant to engage in a business that is taxable under any ordinance or resolution enacted under this Section without registering separately with the Department under the ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner provided in this Section; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder. In the administration of and compliance with this Section, the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in the Hotel Operators' Occupation Tax Act and the Uniform Penalty and Interest Act, as fully as if the provisions contained in those Acts were set forth herein. Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the warrant to be drawn for the amount specified, and to the person named, in the notification from the Department. The refund shall be paid by the State Treasurer out of the Illinois tourism tax fund. Persons subject to any tax imposed under authority granted by this Section may reimburse themselves for their tax liability for that tax by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax imposed under the Hotel Operators' Occupation Tax Act. The Department shall forthwith pay over to the State Treasurer, ex-officio, as trustee, all taxes and penalties collected hereunder. On or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities from which lessors have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda) collected hereunder during the second preceding calendar month by the Department, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the municipality, less 4% of the balance, which sum shall be retained by the State Treasurer to cover the costs incurred by the Department in administering and enforcing the provisions of this Section, as provided herein. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the Comptroller the amount so retained by the State Treasurer, which shall be paid into the General Revenue Fund of the State Treasury. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities and the General Revenue Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the warrants to be drawn for the respective amounts in accordance with the directions contained in the certification. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business that, under the Constitution of the United States, may not be made the subject of taxation by this State. An ordinance or resolution imposing a tax hereunder or effecting a change in the rate thereof shall be effective on the first day of the calendar month next following the expiration of the publication period provided in Section 1-2-4 in respect to municipalities governed by that Section. The corporate authorities of any municipality that levies a tax authorized by this Section shall transmit to the Department of Revenue on or not later than 5 days after the effective date of the ordinance or resolution a certified copy of the ordinance or resolution imposing the tax; whereupon, the Department of Revenue shall proceed to administer and enforce this Section on behalf of the municipality as of the effective date of the ordinance or resolution. Upon a change in rate of a tax levied hereunder, or upon the discontinuance of the tax, the corporate authorities of the municipality shall, on or not later than 5 days after the effective date of the ordinance or resolution discontinuing the tax or effecting a change in rate, transmit to the Department of Revenue a certified copy of the ordinance or resolution effecting the change or discontinuance. The amounts disbursed to any municipality under this Section shall be expended by the municipality solely to promote tourism, conventions and other special events within that municipality or otherwise to attract nonresidents to visit the municipality. Any municipality receiving and disbursing money under this Section shall report on or before the first Monday in January of each year to the Advisory Committee of the Illinois Tourism Promotion Fund, created by Section 12 of the Illinois Promotion Act. The reports shall specify the purposes for which the disbursements were made and shall contain detailed amounts of all receipts and disbursements under this Section. This Section may be cited as the Tourism, Conventions and Other Special Events Promotion Act of 1967. (Source: P.A. 103-592, eff. 7-1-24.) |
65 ILCS 5/8-3-14
(65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
Sec. 8-3-14. Municipal hotel operators' occupation tax. The corporate authorities of any municipality may impose a
tax upon all persons engaged in such municipality in the business of
renting, leasing or letting rooms in a hotel, as defined in "The Hotel
Operators' Occupation Tax Act," at a rate not to exceed 6% in the City of East Peoria and in the Village of Morton and 5% in all other municipalities of the gross
rental receipts from such renting, leasing or letting, excluding, however,
from gross rental receipts, the proceeds of such renting, leasing or
letting to permanent residents of that hotel and proceeds from the tax
imposed under subsection (c) of Section 13 of the Metropolitan Pier and
Exposition Authority Act, and may provide for the administration and
enforcement of the tax, and for the collection thereof from the persons
subject to the tax, as the corporate authorities determine to be necessary
or practicable for the effective administration of the tax. The municipality may not impose a tax under this Section if it imposes a tax under Section 8-3-14a.
Persons subject to any tax imposed pursuant to authority
granted by this Section may reimburse themselves for their tax
liability for such tax by separately stating such tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under "The Hotel
Operators' Occupation Tax Act".
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
Except as otherwise provided in this Division, the amounts collected by any municipality pursuant to this Section shall
be expended by the municipality solely to promote tourism and conventions
within that municipality or otherwise to attract nonresident overnight
visitors to the municipality.
No funds received pursuant to this Section shall be used to advertise for
or otherwise promote new competition in the hotel business.
(Source: P.A. 101-204, eff. 8-2-19.)
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65 ILCS 5/8-3-14a (65 ILCS 5/8-3-14a) Sec. 8-3-14a. Municipal hotel use tax. (a) The corporate authorities of any municipality may impose a
tax upon the privilege of renting or leasing rooms in a hotel within the municipality at a rate not to exceed 5% of the rental or lease payment. The corporate authorities may provide for the administration and
enforcement of the tax and for the collection thereof from the persons
subject to the tax, as the corporate authorities determine to be necessary
or practical for the effective administration of the tax. (b) Each hotel in the municipality shall collect the tax from the person making the rental or lease payment at the time that the payment is tendered to the hotel. The hotel shall, as trustee, remit the tax to the municipality. (c) The tax authorized under this Section does not apply to any rental or lease payment by a permanent resident of that hotel or to any payment made to any hotel that is subject to the tax
imposed under subsection (c) of Section 13 of the Metropolitan Pier and
Exposition Authority Act. A municipality may not impose a tax under this Section if it imposes a tax under Section 8-3-14. Nothing in this Section may be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business that under the Constitution of the United States
may not be made the subject of taxation by this State. (d) Except as otherwise provided in this Division, the moneys collected by a municipality under this Section may
be expended solely to promote tourism and conventions
within that municipality or otherwise to attract nonresident overnight
visitors to the municipality. No moneys received under this Section may be used to advertise for
or otherwise promote new competition in the hotel business. (e) As used in this Section, "hotel" has the meaning set forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
(Source: P.A. 101-204, eff. 8-2-19.) |
65 ILCS 5/8-3-14b (65 ILCS 5/8-3-14b) (Section scheduled to be repealed on January 1, 2027) Sec. 8-3-14b. Municipal hotel operators' tax in DuPage County. For any municipality located within DuPage County that belongs to a not-for-profit organization headquartered in DuPage County that is recognized by the Department of Commerce and Economic Opportunity as a certified local tourism and convention bureau entitled to receive State tourism grant funds, not less than 75% of the amounts collected pursuant to Section 8-3-14 shall be expended by the municipality to promote tourism and conventions within that municipality or otherwise to attract nonresident overnight visitors to the municipality, and the remainder of the amounts collected by a municipality within DuPage County pursuant to Section 8-3-14 may be expended by the municipality for economic development or capital infrastructure. This Section is repealed on January 1, 2027. (Source: P.A. 102-699, eff. 4-19-22; 103-601, eff. 7-1-24.) |
65 ILCS 5/8-3-14c (65 ILCS 5/8-3-14c) (Section scheduled to be repealed on January 1, 2027) Sec. 8-3-14c. Municipal hotel use tax in DuPage County. For any municipality located within DuPage County that belongs to a not-for-profit organization headquartered in DuPage County that is recognized by the Department of Commerce and Economic Opportunity as a certified local tourism and convention bureau entitled to receive State tourism grant funds, not less than 75% of the amounts collected pursuant to Section 8-3-14a shall be expended by the municipality to promote tourism and conventions within that municipality or otherwise to attract nonresident overnight visitors to the municipality, and the remainder of the amounts collected by a municipality within DuPage County pursuant to Section 8-3-14a may be expended by the municipality for economic development or capital infrastructure. This Section is repealed on January 1, 2027. (Source: P.A. 102-699, eff. 4-19-22; 103-601, eff. 7-1-24.) |
65 ILCS 5/8-3-15
(65 ILCS 5/8-3-15) (from Ch. 24, par. 8-3-15)
Sec. 8-3-15.
The corporate authorities of each municipality shall have
all powers necessary to enforce the collection of any tax imposed and collected
by such municipality, whether such tax was imposed pursuant to its home
rule powers or statutory authorization, including but not limited to subpoena
power and the power to create and enforce liens. No such lien shall affect
the rights of bona fide purchasers, mortgagees, judgment creditors or other
lienholders who acquire their interests in such property prior to the time
a notice of such lien is placed on record in the office of the recorder or
the registrar of titles of the county in which the property is located.
However, nothing in this Section shall permit a municipality to place a
lien upon property not located or found within its corporate boundaries. A
municipality creating a lien may provide that the procedures for its notice
and enforcement shall be the same as that provided in the Retailers'
Occupation Tax Act, as that Act existed prior to the adoption of the State Tax Lien Registration Act, for State tax liens, and
any recorder or registrar of titles with whom a notice of such lien is
filed shall treat such lien as a State tax lien for recording purposes.
(Source: P.A. 100-22, eff. 1-1-18 .)
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65 ILCS 5/8-3-16
(65 ILCS 5/8-3-16) (from Ch. 24, par. 8-3-16)
Sec. 8-3-16.
The corporate authorities of any municipality may annually
levy, for emergency services and disaster operations as defined in the
Illinois Emergency Management Agency Act, a tax not
to exceed 0.05% of the full fair cash value, as equalized or assessed by
the Department of Revenue, of all of the taxable property in the municipality
for the current year. However, the amount collectible under a levy
shall in no event exceed 25¢ per capita. The annual tax shall be in addition
to the amount authorized to be levied for general corporate purposes.
(Source: P.A. 87-168.)
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65 ILCS 5/8-3-17
(65 ILCS 5/8-3-17) (from Ch. 24, par. 8-3-17)
Sec. 8-3-17.
The corporate authorities of a municipality may not
impose a tax on any tuition or fees received by a public or private
post-secondary educational institution or on any student with respect to
his or her being enrolled in such an institution. This Section is a denial
and limitation under subsection (g) of Section 6 of Article VII of the
Illinois Constitution of the power of a home rule municipality to impose a
tax in violation of this Section.
(Source: P.A. 86-1476.)
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65 ILCS 5/8-3-18
(65 ILCS 5/8-3-18)
Sec. 8-3-18.
A municipality, upon a majority vote of its governing
authority, may abate taxes levied for corporate purposes under Section 8-3-1 in
an
amount not to exceed 50% of the donation by a taxpayer who donates not less
than $10,000 to a qualified program. The abatement shall not exceed the tax
extension on the taxpayer's real property for the levy year in which the
donation is made.
For purposes of this Section, "qualified program" means a facility or a
program in an area designated as a target area by the governing authority
of the municipality for the creation or expansion of job training and
counseling programs, youth day care centers, congregate housing programs
for senior adults, youth recreation programs, alcohol and drug abuse
prevention, mental health counseling programs, domestic violence shelters,
and other programs, facilities or services approved by the governing
authority as qualified programs in a target area.
(Source: P.A. 88-389.)
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65 ILCS 5/8-3-19 (65 ILCS 5/8-3-19)
Sec. 8-3-19. Home rule real estate transfer taxes.
(a) After the effective date of this amendatory Act of the 93rd General
Assembly and subject
to this Section, a home rule
municipality may impose or increase a tax or other fee on the privilege of
transferring title to real estate, on the privilege of transferring a beneficial interest
in real property, and on the
privilege of
transferring a controlling interest in a real estate entity, as the terms
"beneficial interest", "controlling interest", and "real estate entity" are
defined in Article 31 of
the Property Tax Code. Such a tax or other fee shall hereafter be referred to as a
real estate transfer tax.
(b) Before adopting a resolution
to submit the question of imposing or
increasing a real estate transfer tax to referendum,
the corporate authorities shall give public notice of and hold a public
hearing on the intent to
submit the question to referendum. This hearing may be part of a regularly
scheduled meeting of the corporate authorities. The
notice shall be published not more than 30 nor less than 10
days prior to the hearing in a newspaper of general circulation within the
municipality. The notice shall be published in the following form:
Notice of Proposed (Increased) Real Estate Transfer | | Tax for (commonly known name of municipality).
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A public hearing on a resolution to submit to
| | referendum the question of a proposed (increased) real estate transfer tax for (legal name of the municipality) in an amount of (rate) to be paid by the buyer (seller) of the real estate transferred will be held on (date) at (time) at (location). The current rate of real estate transfer tax imposed by (name of municipality) is (rate).
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Any person desiring to appear at the public hearing
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(c) A notice that includes any information not specified and required by
this Section is an invalid notice. All hearings shall be open to the
public. At the public hearing, the corporate authorities of the
municipality shall explain the
reasons for the proposed or increased real estate transfer tax and shall permit
persons
desiring to be heard an opportunity to present testimony within reasonable
time limits determined by the corporate authorities. A copy of the proposed
ordinance shall be made
available to the general public for
inspection before the public hearing.
(d) Except as provided in subsection (i), no
home rule municipality shall impose a new real estate transfer tax
after the
effective date of this amendatory Act of 1996 without prior approval by
referendum. Except as provided in subsection (i), no
home rule
municipality shall impose an increase of the rate of a current real estate
transfer tax without prior approval by referendum. A home rule municipality
may impose a new real estate transfer tax or may increase an existing real
estate transfer tax with prior referendum
approval. The referendum shall be
conducted as provided in subsection (e).
An existing ordinance or resolution imposing a real estate transfer tax may
be amended without approval by referendum if the amendment does not increase
the rate of the tax or add transactions on which the tax is imposed.
(e) The home rule municipality shall, by resolution, provide for submission
of the proposition to the voters. The home rule municipality shall certify
the resolution and the proposition to the proper election officials in
accordance with the general election law. If the proposition is to impose
a new real estate transfer tax, it shall be in substantially the following
form: "Shall
(name of municipality) impose a real estate transfer tax at a rate of
(rate) to be paid by the buyer (seller) of the real estate transferred, with
the revenue of the proposed transfer tax to be used for (purpose)?". If
the proposition is to increase an existing real estate transfer tax, it shall
be in
the following form: "Shall (name of municipality) impose a real estate
transfer tax increase of (percent increase) to establish a new
transfer tax rate of (rate) to be paid by the buyer (seller) of the real
estate transferred? The current rate of the real estate transfer tax is
(rate), and the revenue is
used for (purpose). The revenue from the increase is to be used for
(purpose).".
If a majority of the electors voting on the proposition vote in favor of
it, the municipality may impose or increase the municipal real estate transfer
tax or fee.
(f) Nothing in this amendatory Act of 1996 shall limit the purposes for
which real estate transfer tax revenues may be collected or expended.
(g) A home rule municipality may not impose real estate
transfer taxes other than as
authorized by this Section. This Section is a denial and limitation of home
rule powers and functions under subsection (g) of Section 6 of Article VII
of the Illinois Constitution.
(h) Notwithstanding subsection (g) of this Section, any real estate
transfer taxes adopted
by a municipality at any time prior to January 17, 1997 (the effective date of
Public Act 89-701)
and any amendments to any existing real estate transfer tax ordinance adopted
after that date, in accordance with the law in effect at the time of the
adoption of the amendments,
are not preempted by this amendatory
Act of the 93rd General Assembly.
(i) Within 6 months after the effective date of this amendatory Act of the 95th General Assembly, by ordinance adopted without a referendum, a home rule municipality with a population in excess of 1,000,000 may increase the rate of an existing real estate transfer tax by a rate of up to $1.50 for each $500 of value or fraction thereof, or in the alternative may impose a real estate transfer tax at a rate of up to $1.50 for each $500 of value or fraction thereof, which may be on the buyer or seller of real estate, or jointly and severally on both, for the sole purpose of providing financial assistance to the Chicago Transit Authority. All amounts collected under such supplemental tax, after fees for costs of collection, shall be provided to the Chicago Transit Authority pursuant to an intergovernmental agreement as promptly as practicable upon their receipt. Such municipality shall file a copy of any ordinance imposing or increasing such tax with the Illinois Department of Revenue and shall file a report with the Department each month certifying the amount paid to the Chicago Transit Authority in the previous month from the proceeds of such tax.
(Source: P.A. 95-708, eff. 1-18-08.)
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