reglab/housing_qa huggingface dataset:
65 ILCS 5/8-11-1.5
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-1.5)Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The corporate  authorities of a non-home rule municipality may impose a  tax upon the privilege of using, in such municipality, any item of tangible  personal property which is purchased at retail from a retailer, and which is  titled or registered with an agency of this State's government, based on the selling price of such tangible personal  property, as "selling price" is defined in the Use Tax Act, for expenditure  on public infrastructure or for property tax relief or both as defined in  Section 8-11-1.2, if approved by  referendum as provided in Section 8-11-1.1. If the tax is approved by referendum on or after the effective date of this amendatory Act of the 96th General Assembly, the corporate authorities of a non-home rule municipality may, until December 31, 2020, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more  than 1% and may be imposed only in 1/4% increments. Such tax shall  be  collected from persons whose Illinois address for title or registration  purposes is given as being in such municipality. Such tax shall be  collected by the municipality imposing such tax.  A non-home rule municipality may not  impose and collect the tax prior to January 1, 2002.This Section shall be known and may be cited as the "Non-Home Rule  Municipal Use Tax Act".  (Source: P.A. 96-1057, eff. 7-14-10; 97-837, eff. 7-20-12.)
65 ILCS 5/8-11-1.8
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

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     and Municipal Retailers' Occupation Tax imposed within the municipal limits of (name of municipality) by Ordinance No. (state number) adopted on (date of adoption) be discontinued?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.)
65 ILCS 5/8-11-3
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-3)Sec. 8-11-3.         The corporate authorities of any municipality may tax persons  engaged in the business of selling cigarettes at retail, at a rate of not  exceeding one cent per package of 20 cigarettes and may provide for the  administration and enforcement of such tax, and for the collection thereof  from the persons subject to the tax, or their suppliers, or from taxpayers  and suppliers, as the corporate authorities determine to be necessary or  practicable for the effective administration of the tax.The tax herein authorized may not be levied during any period in which  there is in force a municipal retailers' occupation tax levied under  authority of Section 8-11-1. The adoption of a municipal retailers'  occupation tax shall not, however, affect liabilities, obligations and  penalties incurred by any persons pursuant to an ordinance or resolution  imposing a cigarette tax under this Section 8-11-3 and providing for its  administration and enforcement, in respect to any period during which the  cigarette tax has been in effect. Nor shall any suit, action or remedy  instituted or authorized under the cigarette tax ordinance or resolution be  abated or otherwise affected by the adoption of a municipal retailers'  occupation tax ordinance or resolution.    (Source: Laws 1961, p. 576.)
65 ILCS 5/8-11-4
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-4)Sec. 8-11-4.         Each owner of a motor vehicle or motor bicycle may be required by any such  city, village, or town within which he  resides to pay a regular tax or license fee for the use of such motor vehicle or  motor bicycle.In place of the regular license fee, any city, village or incorporated  town may provide for a motor vehicle tax or license fee at a reduced rate  for residents age 65 or over.Any city, village or incorporated town of 40,000 or more inhabitants may  appropriate monies annually from such funds, for the construction,  maintenance and operation of testing stations for the inspection of  equipment of motor vehicles as authorized by Section 11-40-2. The balance  of such funds in cities, villages and incorporated towns of 40,000 or more  inhabitants, and the total of such funds in other cities, incorporated  towns and villages shall be used for the purpose of improving, paving,  repairing or maintaining the streets and other public roadways within such  city, incorporated town or village, provided, that the actual cost of the  collection of such fees and the disbursement thereof may be deducted from  the total amount collected and in cities and villages of more than 3,000  inhabitants, not to exceed 35% of such fees may be used also for payment of  salaries and wages of policemen engaged in the duty of regulating traffic.This amendatory Act of 1973 is not a limit upon any municipality which  is a home rule unit.    (Source: P.A. 83-65.)
65 ILCS 5/8-11-6c
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

Sec. 8-11-6c. Home Rule food and beverage tax to support parking facilities.(a)   In addition to any other tax that it is authorized to impose, a home rule municipality that has not imposed a tax under Section 8-11-1 or 8-11-5 may impose a tax, as limited by this Section, on the gross receipts from the sale of alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption.(b) If imposed, the tax may be imposed only for a defined and limited period of time and must be limited to a defined geographic area within the municipality. The defined geographic area must be a contiguous area of no more than one square mile. The tax may be imposed only in 0.25% increments, and the rate of tax may not exceed 2%.  At the time that the ordinance imposing the tax is adopted, the municipality must have obtained the certified written consent of at least three-fourths of the operators of the businesses upon which the tax will be imposed. This tax may not be imposed for longer than 25 years after the municipality first levies the tax.(c) The municipality must maintain the proceeds of the tax in a separate account and may use those moneys only for the costs associated with land acquisition, design, construction, and maintenance of parking facilities within the defined geographic area.(d) The tax shall be administered by the municipality imposing it.  (Source: P.A. 95-544, eff. 8-28-07.)
65 ILCS 5/8-11-9
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

Sec. 8-11-9. (Repealed).        (Source: P.A. 84-149. Repealed by P.A. 98-584, eff. 8-27-13.)
65 ILCS 5/8-11-9.1
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-9.1)Sec. 8-11-9.1.         Except as hereinafter provided, the Department  of Revenue shall publish and make available  to each municipality a quarterly report in which the Department of Revenue  shall list any municipal retailers' occupation taxes collected pursuant  to Section 8-11-1 of this Code, service occupation taxes collected  pursuant to Section 8-11-5 of this Code and use taxes collected pursuant  to Section 8-11-6 of this Code, during the previous quarter and such list  shall be itemized according to the following merchandise subject areas:1.  general merchandise;2.  food;3.  drinking and eating places;4.  apparel;5. furniture and home furnishings and all other household appliances  including but not limited to desks, china, glassware, drapery, upholstery,  radios, televisions and any repair for any such items;6. lumber, hardware, building and highway construction and all other kinds  of construction including but not limited to roofing, masonry, wrecking,  demolition, excavating, plumbing and water well drilling;7. automobiles, both new and used, and automobile accessories, parking  lots, repairs, gasoline and service stations;8. drugs, chemicals, paper, jewelry, alcoholic beverages, antiques, sporting  goods, books and stationery;9. all manufacturers; and10. farm crops and livestock, timber, printing, crude petroleum, oil,  natural gas, gas liquids and any and all items that are not listed in  paragraphs 1 through 9 of this Section that are necessary in order to give  municipalities a complete picture of the taxes to be expected.  Such report  shall be distributed to all municipal governments no later than 90 days  after the last due date for tax returns for the final month of the quarter  for which the report was prepared.  The Department of Revenue may combine  the reports for all of the municipalities into a single report.This Section shall not be so construed as to require such listing to  disclose the information in any individual return in violation of Section  11 of the "Retailers' Occupation Tax Act".    (Source: P.A. 85-293.)
65 ILCS 5/8-11-11
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-11)Sec. 8-11-11.         In addition to any other taxes authorized by law, the corporate  authorities of a municipality may impose a tax upon the privilege of  leasing motor vehicles within the municipality to a lessee on a daily  or weekly basis  in an amount not to exceed $2.75 per vehicle per rental period  specified in the lease agreement.  The tax may be stated separately in  such lease agreement, invoice or bill.The ordinance or resolution imposing any such tax shall provide for the  means of its administration, collection and enforcement by the municipality.As used in this Section, "municipality" means a city, village or  incorporated town, including an incorporated town which has superseded a  civil township, and "motor vehicle" has the meaning ascribed to it in  Section 1-146 of The Illinois Vehicle Code.    (Source: P.A. 84-1479.)
65 ILCS 5/8-11-15
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-15)Sec. 8-11-15.         (a) The corporate authorities of a municipality of over  100,000 inhabitants may, upon approval of the electors of the municipality  pursuant to subsection (b), impose a tax of one cent per gallon on motor  fuel sold at retail within such municipality.  A tax imposed pursuant to this Section shall be paid in addition to any  other taxes on such motor fuel.(b) The corporate authorities of the municipality may by resolution call  for the submission to the electors of the municipality of the question of  whether the municipality shall impose such tax.  Such question shall be  certified by the municipal clerk to the election authority in accordance  with Section 28-5 of The Election Code. The  question shall be in substantially the following form:    --------------------------------------------------------------Shall the city (village orincorporated town) of .......     YESimpose a tax of one cent per   ------------------------------gallon on motor fuel sold at       NOretail within its boundaries?--------------------------------------------------------------If a majority of the electors in the municipality voting upon the  question vote in the affirmative, such tax shall be imposed.(c) The purchaser of the motor fuel shall be liable for payment of a tax  imposed pursuant to this Section. This Section shall not be construed to  impose a tax on the occupation of persons engaged in the sale of motor fuel.If a municipality imposes a tax on motor fuel pursuant to this Section,  it shall be the duty of any person engaged in the retail sale of  motor fuel within such municipality to collect such tax from the purchaser  at the same time he collects the purchase price of the motor fuel and to  pay over such tax to the municipality as prescribed by the ordinance of the  municipality imposing such tax.(d) For purposes of this Section, "motor fuel" shall have the same  meaning as provided in the "Motor Fuel Tax Law".    (Source: P.A. 84-1099.)
65 ILCS 5/8-11-17
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-17)Sec. 8-11-17.     (Repealed).     (Source: P.A. 92-526, eff. 7-1-02.  Repealed internally, eff. 1-1-03.)
65 ILCS 5/8-11-18
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-18)Sec. 8-11-18.     (Repealed).     (Source: P.A. 88-597, eff. 8-28-94.  Repealed internally, eff. 9-6-97.)
65 ILCS 5/8-11-20
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

Sec. 8-11-20.     Economic incentive agreements.     The corporate authorities  of a municipality may enter into an economic incentive agreement relating to  the development or  redevelopment of land within the corporate limits of the municipality.  Under  this agreement, the municipality may agree to share or rebate a  portion of any retailers' occupation taxes received by the municipality that  were generated by the development or redevelopment over a finite period of  time.  Before entering into the agreement authorized by this Section, the  corporate authorities shall make the following findings:(1) If the property subject to the agreement is vacant:(A) that the property has remained vacant for at     least one year, or(B) that any building located on the property was     demolished within the last year and that the building would have qualified under finding (2) of this Section;(2) If the property subject to the agreement is currently developed:(A) that the buildings on the property no longer     comply with current building codes, or(B) that the buildings on the property have remained     less than significantly unoccupied or underutilized for a period of at least one year;(3) That the project is expected to create or retain job opportunities  within the municipality;(4) That the project will serve to further the development of adjacent  areas;(5) That without the agreement, the project would not be possible;(6) That the developer meets high standards of creditworthiness and  financial strength as demonstrated by one or more of the following:(A) corporate debenture ratings of BBB or higher by     Standard & Poor's Corporation or Baa or higher by Moody's Investors Service, Inc.;(B) a letter from a financial institution with assets     of $10,000,000 or more attesting to the financial strength of the developer; or(C) specific evidence of equity financing for not     less than 10% of the total project costs;(7) That the project will strengthen the commercial sector of the  municipality;(8) That the project will enhance the tax base of the municipality; and(9) That the agreement is made in the best interest of the municipality.    (Source: P.A. 92-263, eff. 8-7-01.)
65 ILCS 5/8-11-22
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

Sec. 8-11-22. (Repealed).   (Source: P.A. 101-10, eff. 6-5-19. Repealed by P.A.  101-604, eff. 12-13-19.)
65 ILCS 5/Art. 8 Div. 12 heading
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 DIVISION 12.      FINANCIALLY DISTRESSED CITY LAW
65 ILCS 5/8-12-1
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-12-1)Sec. 8-12-1.         This Division 12 may be cited as the  Financially Distressed City Law.    (Source: P.A. 86-1211.)
65 ILCS 5/8-12-2
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-12-2)Sec. 8-12-2.         (a) Pursuant to the authority of the General Assembly to provide  for the public health, safety and welfare, the General Assembly hereby  finds and declares that it is the public policy and a public purpose of the  State to offer assistance to a financially distressed city so that it may  provide for the health, safety and welfare of its citizens, pay when due  principal and interest on its debt obligations, meet financial obligations  to its employees, vendors and suppliers, and provide for proper financial  accounting  procedures, budgeting and taxing practices, as well as  strengthen the human and economic development of the city.(b) It is the purpose of this Division to provide a secure financial  basis for the continued operation of a financially distressed city.  The  intention of the General Assembly, in enacting this legislation is to  establish sound, efficient and generally accepted accounting, budgeting and  taxing  procedures and practices within a financially distressed city, to  provide powers to a financial advisory authority established for a  financially distressed city, and to impose restrictions upon a financially  distressed city in order to assist that city in assuring its financial  integrity while leaving municipal services policies to the city, consistent  with the requirements for satisfying the public policy and purposes herein set  forth.(c) It also is the purpose of this Division to authorize a city which  has been certified and designated as a financially distressed city under  the procedure set forth in Section 8-12-4, and which has by ordinance  requested that a financial advisory authority be appointed for the city and  that the city receive assistance as provided in this Division, and which  has filed certified copies of that ordinance in the manner provided by  Section 8-12-4, to enter into such agreements as are necessary to receive  assistance as provided in this Division and in applicable provisions of the  Illinois Finance Authority Act.    (Source: P.A. 93-205, eff. 1-1-04.)
65 ILCS 5/8-12-3
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-12-3)Sec. 8-12-3.     As used in this Division:(1) "Authority" means the "(Name of Financially Distressed City) Financial  Advisory Authority".(2) "Financially distressed city" means any municipality which is a home  rule unit and which (i) is certified by the Department of Revenue as being  in the highest 5% of all home rule municipalities in terms of the aggregate  of the rate per cent of all taxes levied pursuant to statute or ordinance  upon all taxable property of the municipality and as being in the lowest 5%  of all home rule municipalities in terms of per capita tax yield, and (ii)  is designated by joint resolution of the General Assembly as a financially  distressed city.(3) "Home rule municipality" means a municipality which is a home  rule unit as provided in Section 6 of Article VII of the Illinois  Constitution.(4) "Budget" means an annual appropriation ordinance or annual budget   as described in Division 2 of Article 8, as from time to time in effect in  the financially distressed city.(5) "Chairperson" means the chairperson of the Authority appointed  pursuant to Section 8-12-7.(6) "Financial Plan" means the financially distressed city's financial plan  as developed pursuant to Section 8-12-15, as from time to time in effect.(7) "Fiscal year" means the fiscal year of the financially distressed city.(8) "Obligations" means bonds, notes or other evidence of indebtedness  issued by the Illinois Finance Authority in  connection with  the provision of financial aid to a financially distressed city pursuant to  this Division and applicable provisions of the Illinois  Finance Authority Act.    (Source: P.A. 93-205, eff. 1-1-04.)
65 ILCS 5/8-12-4
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-12-4)Sec. 8-12-4.         In order to receive assistance as provided in this  Division, a home rule municipality shall first, by ordinance passed by its  corporate authorities, request (i) that the Department of Revenue certify  that it is in the highest 5% of all home rule municipalities in terms of  the aggregate of the rate per cent of all taxes levied pursuant to statute  or ordinance upon all taxable property of the municipality and in the  lowest 5% of all home rule municipalities in terms of  per capita tax yield, and (ii) that the General Assembly by joint  resolution designate it as a financially distressed city. A home rule  municipality which is so certified and designated as a financially  distressed city and which desires to receive assistance as provided in this  Division shall, by ordinance passed by its corporate authorities, request  that a financial advisory authority be appointed for the city and that the  city receive assistance as provided in this Division, and shall file a  certified copy of that ordinance with the Governor, with the Clerk of the  House of Representatives and with the Secretary of the Senate. Upon the  filing of the certified copies of that ordinance as required by this  Section this Division and all of its provisions shall then and thereafter  be applicable to the financially distressed city, shall govern and control  its financial accounting, budgeting and taxing procedures and practices,  and, subject to the limitations of subsection (a) of Section 8-12-22, shall  remain in full force and effect with respect thereto until such  time as the financial advisory authority established under Section 8-12-5  is abolished as provided in subsection (c) of Section 8-12-22.    (Source: P.A. 86-1211.)