75 ILCS 5/3-1
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 5/ - Illinois Local Library Act.|Article 3 - Taxation

 (from Ch. 81, par. 3-1)Sec. 3-1.         In any city of 500,000 or fewer inhabitants, the  corporate authorities shall levy a tax for library purposes  of not to exceed .15% of the value of all the taxable property  in the city, as equalized or assessed by the Department of  Revenue. If the annual public library tax rate of an established library  was increased above .12% up to .20% prior to 1972 as provided in this Act,  the corporate authorities shall then levy up to an additional .03% above  the increased rate approved at the election. If, however, the corporate  authorities desire to increase the tax rate but not in excess of .60% of  value for such purposes, the corporate authorities may, by ordinance,  stating the tax rate desired, direct that a proposition be submitted to the  voters of the city at any regular election. The proposition shall be in  substantially the form prescribed in Section 3-3. If a majority of the  votes cast upon the proposition are in favor thereof, the corporate  authorities may thereafter levy annually a tax for library purposes at  the authorized increased rate.  Any tax levied pursuant to Section 3-9  shall be disregarded in applying the provisions of this Section.The corporate authorities may also levy an additional tax of  .02% of the value of all the taxable property in the city, as  equalized or assessed by the Department of Revenue, for the  purchase of sites and buildings, for the  construction and equipment of buildings, for the rental of  buildings required for library purposes, and for maintenance,  repairs and alterations of library buildings and equipment.  In any year in which the corporate authorities propose to  levy such additional .02% tax, the corporate authorities shall  adopt a resolution determining to levy such tax.  Within 15  days after the adoption of the resolution, it shall be  published at least once in one or more newspapers published  in the city, or if no newspaper is published therein, then in  one or more newspapers with a general circulation within the  city.  In a city in which no newspaper is published, publication  may instead be made by posting a notice in three prominent places  within the city. The publication or posting of the resolution shall include  a notice of (1) the specific number of voters required to sign a petition  requesting that the question of the adoption of the resolution be submitted  to the electors of the city; (2) the time in which the petition must be  filed; and (3) the date of the prospective referendum.  The city clerk shall  provide a petition form to any individual requesting one.  If no petition is filed with the corporate authorities within 30 days after  publication or posting of the resolution, or if all petitions so filed are  determined to be invalid or insufficient the city shall then be authorized  to levy the tax.  However, if within the 30 day period, a petition is filed  with the corporate authorities, signed by electors of the city equal in  number to 10% or more of the total number of registered voters in the city,  asking that the question of levying such a .02% tax be submitted to the  electors of the city, the question shall be submitted at an election.  Notice of this referendum shall be given as provided by the general  election laws of the state, and the referendum  shall be held in all respects in accordance with those laws.  The  proposition shall be in substantially the  following form:  "Shall the corporate authorities of (name of  city) be authorized to levy an additional tax of ....% for the  construction of buildings, provision of sites, etc., as determined by  resolution dated (insert date)?".  If a  majority of votes cast upon the  proposition are in favor  thereof, the corporate authorities may levy the additional tax.    (Source: P.A. 91-357, eff. 7-29-99.)