reglab/housing_qa huggingface dataset:
65 ILCS 5/8-3-1.1
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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           YEScorporate 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.)
65 ILCS 5/8-3-2
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-3
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-4
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-5
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-6
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-7
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-8
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-9
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-10
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-11
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-12
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-14
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-14a
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

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
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

(Section scheduled to be repealed on January 1, 2023)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, 2023.   (Source: P.A. 101-204, eff. 8-2-19.)
65 ILCS 5/8-3-14c
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

(Section scheduled to be repealed on January 1, 2023)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, 2023.  (Source: P.A. 101-204, eff. 8-2-19.)
65 ILCS 5/8-3-15
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-16
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-17
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (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.)
65 ILCS 5/8-3-18
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

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.)
65 ILCS 5/Art. 8 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 DIVISION 4.      ISSUANCE OF BONDS
65 ILCS 5/8-4-2
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-4-2)Sec. 8-4-2.     Such question shall be in substantially the following form:     --------------------------------------------------------------Shall  bonds  in  the  amount  of$....... be issued by the city (or        YESvillage  or  incorporated  town asthe  case  may be) of .... for the    -----------------------purpose of ............ (statepurpose), bearing interest at the         NOrate of not to exceed ....%?--------------------------------------------------------------    (Source: P.A. 81-1489.)