Local governments share motor fuel tax collections with the state government.
A portion of individual and corporate income taxes is apportioned to local governments on the basis of population, as is a portion of sales taxes. The sales tax on photo processing became effective September 1, 1988. The state's portion of the increase in revenues from this tax was defined as 0.4 percent of total state sales taxes collected, and these monies were earmarked for local governments, excluding Chicago. Chicago was added to this distribution effective October 1, 1991. Collections are distributed to municipalities and counties on the basis of population.