Bill Amendment: IL SB2829 | 2025-2026 | 104th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: MID-ILLINOIS MEDICAL DISTRICT

Status: 2026-06-01 - Rule 3-9(a) / Re-referred to Assignments [SB2829 Detail]

Download: Illinois-2025-SB2829-Senate_Amendment_004.html

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Sen. Doris Turner

Filed: 5/26/2026

 

 

 

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AMENDMENT TO SENATE BILL 2829
AMENDMENT NO. ______. Amend Senate Bill 2829, AS AMENDED,
by replacing everything after the enacting clause with the
following:
"ARTICLE 5
Section 5-1. Short title. This Article may be cited as the
Capital Area Tourism Authority Act. References in this Article
to "this Act" mean this Article.
Section 5-5. Findings; purpose.
(a) The General Assembly finds and declares that:
(1) The City of Springfield is the capital city of the
State of Illinois and the home of President Abraham
Lincoln.
(2) The City of Springfield and Sangamon County are
the cornerstone of State government and welcome visitors

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from around the world.
(b) The purposes of this Act are:
(1) to ensure that the City of Springfield and
Sangamon County have a vibrant hospitality industry that
is capable of hosting visitors, legislative advocates,
those doing business with the State, and conventions; and
(2) to stimulate development and redevelopment of the
City of Springfield's downtown area by attracting
significant capital investment, which is expected to
promote commerce, job creation and retention, tourism, and
increased State and local sales tax revenues.
Section 5-10. Definitions. In this Act:
"Authority" means the Capital Area Tourism Authority
established by this Act.
"Authority facility" means real property, personal
property, or any combination of real and personal property,
owned, leased or otherwise controlled or financed by the
Authority and related to, useful for, or in furtherance of,
one or more of the stated purposes of this Act.
"Base year" means the calendar year that is immediately
before the calendar year in which the Office of the Governor
approves the Capital Area Tourism Project within the Capital
Area Tourism District.
"Board" means the Board of Directors of the Authority.
"BOS Center" means the existing convention center in

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Springfield, Illinois, which is known as the Bank of
Springfield Center.
"BOS Center expansion" means the expansion of the BOS
Center proposed to be constructed in the Capital Area Tourism
District.
"Capital Area Tourism Bonds" means revenue bonds, notes,
or other obligations issued by the Authority and payable from
pledged capital area tourism revenues, the proceeds from the
sale of which shall be used only to pay project costs of a
Capital Area Tourism Project.
"Capital Area Tourism District" or "District" means the
area composed of all territory in the City of Springfield that
is located within the boundaries of zip code 62701, as that zip
code exists on the effective date of this Act, and that is
included in the territory of the Capital Area Tourism District
if and when the District is created by the Authority pursuant
to this Act.
"Capital Area Tourism District Plan" means the written
plan that is adopted by the Authority for the development,
redevelopment, or both of the Capital Area Tourism District.
"Capital Area Tourism District Plan" may include a description
of the initial Capital Area Tourism Project Plan relating to
the development of a convention center headquarters hotel.
"Capital Area Tourism Project" means the development of a
project that is located within the Capital Area Tourism
District and that is approved under this Act, including the

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initial Capital Area Tourism Project, the development of a
convention center headquarters hotel in Springfield, and
additional Capital Area Tourism Projects, including the
expansion of the existing BOS Center in Springfield.
"Capital Area Tourism Project Plan" means the written plan
adopted by the Authority for the development of a Capital Area
Tourism Project in the Capital Area Tourism District, which
shall include, without limitation:
(1) a statement of the estimated project costs of the
Capital Area Tourism Project;
(2) a description of the estimated sources of funds
and revenues to pay 100% of the project costs, including
the estimated project costs of the Capital Area Tourism
Project to be financed with the proceeds from the sale of
Capital Area Tourism Bonds;
(3) a description of the nature and estimated maximum
maturity of any Capital Area Tourism Bonds to be issued by
the Authority and any obligations to be issued by any
other unit of local government to pay those project costs;
(4) a general description of any known or proposed
developers, development users, or tenants of the Capital
Area Tourism Project;
(5) a general description of the type, structure, and
character of the property or facilities to be developed or
redeveloped and improved through the use of Capital Area
Tourism Bonds;

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(6) a description of the general land uses that
currently apply and those that may apply to the Capital
Area Tourism Project; and
(7) a general description or an estimate of the type,
class, and number of employees to be employed in the
construction and the operation of the Capital Area Tourism
Project.
"Convention center" means a facility designed to host
large gatherings, conventions, trade shows, and meetings.
"Convention center" includes auditoriums, exhibition halls,
areas for food preparation and serving, parking facilities,
and administrative offices, including the BOS Center and the
proposed BOS Center expansion.
"Convention center headquarters hotel" means a hotel
proposed to be developed adjacent to or connected to a
convention center.
"Department" means the Department of Commerce and Economic
Opportunity.
"Department of Revenue" means the Department of Revenue.
"Developer" means, with respect to a Capital Area Tourism
Project, any individual, corporation, trust, partnership,
limited liability partnership, limited liability company, or
other lawful entity cooperating with the Authority to plan,
develop, and implement the Capital Area Tourism Project Plan
for a Capital Area Tourism District. "Developer" does not
include a not-for-profit entity, a political subdivision or

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other agency or instrumentality of the State, or the
Authority. The developer may work with and transfer certain
development rights to other developers for the purpose of
implementing Capital Area Tourism Project Plans. A developer
for a Capital Area Tourism Project shall be appointed by the
Authority in the resolution approving the Capital Area Tourism
Project, except that, with respect to the initial Capital Area
Tourism Project, the Authority may appoint the developer in
the resolution establishing the Capital Area Tourism District.
"Developer" includes any successor developer who has assumed
the role and responsibilities of the original developer
through the execution of an amended development agreement and
has been approved as the developer through resolution of the
Authority approving the amended development agreement.
"Development agreement" means an agreement between a
developer (or any approved successor developers) and the
Authority relating to a Capital Area Tourism Project.
"Development user" means an owner, operator, licensee,
codeveloper, subdeveloper, or tenant that operates a business
within the Capital Area Tourism District.
"Feasibility study" means the feasibility study described
in Section 5-40 of this Act.
"Hotel" has the meaning given to that term in Section 2 of
the Hotel Operators' Occupation Tax Act and includes a
convention center headquarters hotel.
"Hotel operator" has the meaning given to the term

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"operator" in Section 2 of the Hotel Operators' Occupation Tax
Act.
"Infrastructure" means public improvements and private
improvements that benefit the Capital Area Tourism District or
Capital Area Tourism Project, including, but not limited to,
streets, drives and driveways, traffic and directional signs
and signals, parking lots and parking facilities,
interchanges, highways, sidewalks, bridges, skybridges,
underpasses and overpasses, bike and walking trails, sanitary
storm sewers and lift stations, drainage conduits, channels,
levees, canals, storm water detention and retention
facilities, utilities and utility connections and relocations,
water mains and extensions, and street and parking lot
lighting and connections, infrastructure supporting
above-ground improvements, and in each case related
appurtenances. "Infrastructure" may include demolition of
existing structures or infrastructure on private land to
encourage economic development or redevelopment in the Capital
Area Tourism District.
"Intergovernmental cooperation agreement" means an
intergovernmental cooperation agreement entered into by and
among Sangamon County, the City of Springfield, and the
Authority, if and when such an agreement is authorized by the
respective governing authority of each of those units of local
government, related to, among other things, the pledge of
revenues to support the Capital Area Tourism District, Capital

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Area Tourism Projects, and Capital Area Tourism Bonds issued
by the Authority as provided in this Act. In addition to the
parties described in this definition, the Springfield
Metropolitan Exposition and Auditorium Authority may also be a
party to the intergovernmental cooperation agreement if the
Board of the Springfield Metropolitan Exposition and
Auditorium Authority authorizes its participation in the
agreement and if the other parties agree to include the
Springfield Metropolitan Exposition and Auditorium Authority
as a party to the agreement.
"Local hotel tax" means the municipal hotel operators'
occupation tax imposed by the City of Springfield pursuant to
Section 8-3-14 of the Illinois Municipal Code and the hotel
operator's occupation tax imposed by Sangamon County pursuant
to Subsection (b-5) of Section 5-1030 of the Counties Code.
"Local sales taxes" means any locally imposed taxes
received by a municipality, county, or other local
governmental entity arising from sales by retailers and
servicemen within the Capital Area Tourism District and any
use taxes imposed within the Capital Area Tourism District.
"Local sales taxes" includes business district sales taxes,
use taxes, and that portion of the net revenue allocated from
the Local Government Tax Fund and the County and Mass Transit
District Fund to the municipality, county, or other
governmental entity under the Retailers' Occupation Tax Act,
the Use Tax Act, the Service Use Tax Act, and the Service

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Occupation Tax Act from transactions at places of business
located in a Capital Area Tourism District. "Local sales
taxes" does not include (i) any taxes authorized under the
Local Mass Transit District Act or the Metro-East Park and
Recreation District Act for so long as the applicable taxing
district does not impose a tax on real property, (ii) any
county school facility and resources occupation taxes imposed
under Section 5-1006.7 of the Counties Code, (iii) any taxes
authorized under the Flood Prevention District Act, (iv) any
taxes authorized under the Special County Occupation Tax For
Public Safety, Public Facilities, Mental Health, Substance
Abuse, or Transportation Law, (v) any taxes authorized under
the Northern Illinois Transit Authority Act, (vi) any taxes
authorized under the County Motor Fuel Tax Law, or (vii) any
taxes authorized under the Municipal Motor Fuel Tax Law.
"Local sales tax increment" means:
(1) with respect to local sales taxes administered by
the City of Springfield or Sangamon County, that portion
of the local sales taxes in the Capital Area Tourism
District that is in excess of the aggregate local sales
taxes in the Capital Area Tourism District for the same
month in the base year, as determined by City of
Springfield or Sangamon County, as applicable; the
Department of Revenue shall allocate the local sales tax
increment only if the local sales tax is administered by
the Department; and

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(2) with respect to local sales taxes administered by
the Department of Revenue:
(A) except with respect to the 0.25% county
portion of the 6.25% State rate, all the local sales
taxes paid by taxpayers in the Capital Area Tourism
District that are in excess of the aggregate local
sales taxes paid by taxpayers in the Capital Area
Tourism District for the same month in the base year,
as determined by the Department of Revenue; and
(B) with respect to the 0.25% county portion of
the 6.25% State rate, in the case of a Capital Area
Tourism District, that portion of the 0.25% county
portion of the 6.25% State rate paid by taxpayers in
the Capital Area Tourism District for sales made
within the corporate limits of the municipality that
is in excess of the aggregate local sales taxes paid by
taxpayers in the Capital Area Tourism District for
sales made within the corporate limits of the
municipality for the same month in the base year, as
determined by the Department of Revenue, but only if
the governing body of the county passes a resolution,
and files a copy of the resolution with the Department
of Revenue that designates the taxes as part of the
local sales tax increment under this Act.
"Local tax contribution" means:
(1) with respect to Sangamon County:

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(A) 100% of the taxes generated in Sangamon County
and received by Sangamon County under subsection (b-5)
of Section 5-1030 of the Counties Code; and
(B) that percentage of the local sales taxes
generated in the Capital Area Tourism District and
received by Sangamon County as stated in an
intergovernmental cooperation agreement to be pledged
capital area tourism revenues; and
(2) with respect to the City of Springfield:
(A) that percentage of the tax generated by the
convention center headquarters hotel and received by
the City of Springfield under the Hotel Operators'
Occupation Tax Act as stated in an intergovernmental
cooperation agreement to be pledged capital area
tourism revenues; and
(B) that percentage of the local sales tax
increment as stated in the intergovernmental
cooperation agreement to be pledged capital area
tourism revenues.
"Market study" means a study to determine whether there is
a need for the Capital Area Tourism Project and the ability of
the proposed Capital Area Tourism Project to remain profitable
throughout the duration of Capital Area Tourism Bonds issued
to finance, in whole or in part, the Capital Area Tourism
Project.
"Pledged capital area tourism revenues" means the funds

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received by the Authority as the local tax contribution, the
funds received by the Authority as the State tax contribution,
and other sources of funds that are received by the Authority
and pledged to pay debt service on Capital Area Tourism Bonds
or to pay project costs, but excludes funds that are applied to
administrative costs of the Authority and its Board. The
pledge of pledged capital area tourism revenues may not be
impaired and shall be superior to any other use of those
revenues.
"Political subdivision" means a municipality or a unit of
local government, within the meanings set forth in the
Illinois Constitution and Section 21-102.8 of the Illinois
Pension Code, and includes the Authority.
"Project costs" means the total costs incurred or
estimated to be incurred that are reasonable or necessary to
implement the Capital Area Tourism District Plan, any Capital
Tourism Project Plan, or both, including costs incurred for
public improvements and private improvements that serve the
Capital Area Tourism Project's public purpose. Notwithstanding
any other provision of law, "project costs", as applied to an
Authority facility, includes, without limitation:
(1) costs of studies, surveys, estimates of costs and
revenue and other expenses necessary or incidental to
determining the feasibility of acquiring, constructing,
and equipping Capital Area Tourism Project facilities and
improvements, developing plans and specifications,

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forming, implementing, and administering a Capital Area
Tourism District, Capital Area Tourism District Plan,
Capital Area Tourism Project Plan, or Capital Area Tourism
Project, including, but not limited to, staff and
professional service costs for architectural, engineering,
legal, financial, planning, or other services; other
expenses necessary or incidental to acquiring,
constructing, and equipping a Capital Area Tourism Project
or the financing thereof, including the amount authorized
in the resolution of the Board providing for the issuance
of Capital Area Tourism Bonds to be paid into any special
funds from the proceeds of such bonds and the financing of
the placing of such facilities or improvements in
operation; any obligation, cost, or expense incurred by
any unit of local government or person related to the
approval of the Capital Area Tourism District Plan or
Capital Area Tourism Project Plan or for surveys, borings,
preparation of plans and specifications, and other
engineering services or any other cost described above in
connection with acquiring, constructing, or equipping a
Capital Area Tourism Project may be regarded as part of
the cost of the facility or improvement and may be
reimbursed out of proceeds of the Capital Area Tourism
Bonds authorized by this Act;
(2) property assembly costs, including, but not
limited to, costs related to:

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(A) the acquisition of land and other real
property or rights or interests in the land or other
real property located within the boundaries of the
Capital Area Tourism District and franchise rights;
(B) the demolition of buildings, site preparation,
and site improvements; and
(C) the clearing and grading of land and the
importing of additional soil and fill materials or the
removal of soil and fill materials from the site;
(3) the costs of buildings and other vertical
improvements for a Capital Area Tourism Project owned or
to be owned by the Authority;
(4) costs of the design and construction of
infrastructure and public works located within the
boundaries of the Capital Area Tourism District that are
reasonable or necessary to implement a Capital Area
Tourism District Plan, a Capital Area Tourism Project
Plan, or both;
(5) costs of the design and construction of
improvements located outside the boundaries of a Capital
Area Tourism District if the costs are essential to
further the purpose and development of a Capital Area
Tourism District Plan and are either (i) part of and
connected to sewer, water, or utility service lines that
physically connect to the Capital Area Tourism District or
(ii) significant improvements for adjacent off-site

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highways, streets, roadways, and interchanges that are
approved by the Department of Transportation. No other
cost of infrastructure and public works improvements
located outside the boundaries of a Capital Area Tourism
District may be deemed project costs;
(6) notwithstanding any other provision of Illinois
law, financing costs, including, but not limited to, all
necessary and incidental expenses related to the issuance
of obligations and the payment of interest on any
obligations issued under this Act, including interest
accruing from the date of issuance of Capital Area Tourism
Bonds for any Capital Area Tourism Project in the Capital
Area Tourism District and during the estimated period of
construction of any improvements in the Capital Area
Tourism District for a Capital Area Tourism Project for
the period prior to and during construction and for no
more than 18 months after completion of construction, and
including reasonable reserves related thereto;
(7) costs of common areas located within the
boundaries of a Capital Area Tourism Project;
(8) costs of landscaping and plantings, retaining
walls and fences, artificial lakes and ponds, shelters,
benches, lighting, and similar amenities located within
the boundaries of the Capital Area Tourism District; or
(9) costs of mounted building signs, site monuments,
and pylon signs located within the boundaries of a Capital

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Area Tourism District.
"Project costs" does not include:
(1) the cost of construction of buildings that are
owned by a municipality, county, or the Authority and that
are leased to a development user for uses other than as a
hotel or convention center;
(2) moving expenses for employees of the businesses
locating within the Capital Area Tourism District;
(3) property taxes for property located in the Capital
Area Tourism District;
(4) lobbying costs; and
(5) general overhead or administrative costs of the
political subdivision that would still have been incurred
by the political subdivision if the Authority had not
established a Capital Area Tourism District.
"Project development agreement" means an agreement between
the developer (or any approved successor developers) and the
Authority to develop a Capital Area Tourism Project.
"Project labor agreement" means a prehire collective
bargaining agreement that covers all terms and conditions of
employment between the general contractor and all
subcontractors hired by the developer, codeveloper, or
subdeveloper, as applicable, of a Capital Area Tourism
Project, which must include provisions:
(1) establishing the minimum hourly wage for each
class of labor organization employee;

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(2) establishing the benefits and other compensation
for each class of labor organization employee;
(3) requiring that no strike or dispute will be
engaged in by the labor organization employees;
(4) requiring that no lockout or dispute will be
engaged in by the general contractor and all
subcontractors building the project; and
(5) establishing goals for apprenticeship hours to be
performed by minority persons and women and goals for
total hours to be performed by minority persons and women,
as those terms are defined in the Business Enterprise for
Minorities, Women, and Persons with Disabilities Act.
"Project labor agreement" may include other terms and
conditions as deemed necessary.
"Resolution" means a resolution, order, ordinance, or
other appropriate form of legislative action of a political
subdivision or unit of local government, including the
Authority, or other applicable public entity approved by a
majority of a quorum at a meeting of the governing body of the
political subdivision, unit of local government, or applicable
public entity.
"SMEAA" means the Springfield Metropolitan Exposition and
Auditorium Authority.
"State sales tax" means all the net revenue realized under
the Retailers' Occupation Tax Act, the Use Tax Act, the
Service Use Tax Act, and the Service Occupation Tax Act from

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transactions at places of business located within a Capital
Area Tourism District, excluding that portion of the net
revenue realized under the Retailers' Occupation Tax Act, the
Use Tax Act, the Service Use Tax Act, and the Service
Occupation Tax Act from transactions at places of business
located within a Capital Area Tourism District that is
deposited into the Local Government Tax Fund and the County
and Mass Transit District Fund.
"State sales tax increment" means that portion of the
State sales tax from all transactions located within a Capital
Area Tourism District that is in excess of the aggregate State
sales tax from all transactions located within a Capital Area
Tourism District for the same month in the base year, as
determined by the Department of Revenue.
"State tax contribution" means 100% of the State sales tax
increment generated within the Capital Area Tourism District
and received by the State.
"Substantial change" means a change in which the proposed
Capital Area Tourism Project Plan differs substantially in
size, scope, or use from the approved Capital Area Tourism
District Plan or Capital Area Tourism Project Plan.
"Taxpayer" means an individual, partnership, corporation,
limited liability company, trust, estate, or other entity that
is subject to the Illinois Income Tax Act.
"Total development costs" means the aggregate public and
private investment in a Capital Area Tourism District,

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including project costs and other direct and indirect costs
related to the development of the Capital Area Tourism
District or a Capital Area Tourism Project, as applicable.
"Unit of local government" has the meaning given to that
term in Section 1 of Article VII of the Illinois Constitution.
Section 5-15. Creation of the Authority. The Capital Area
Tourism Authority is hereby created as a political subdivision
and unit of local government for the benefit of the general
public and the promotion of business, industry, commerce,
conventions, and tourism in the City of Springfield, Sangamon
County, and the State of Illinois. The Authority shall have
only those powers described in this Act, and its territorial
jurisdiction shall extend over all territory that is located
within the boundaries of the zip code 62701 in the City of
Springfield on the effective date of this Act.
Section 5-20. Authority; powers and duties.
(a) The Authority may exercise the powers set forth in
this Act as well as those powers ordinarily authorized by law
for a political subdivision and unit of local government, for
the purposes described in subsection (b).
(b) The Authority shall use the powers conferred on it
under this Section to assist in developing, redeveloping,
acquiring, constructing, equipping, and financing Capital Area
Tourism Projects in the Capital Area Tourism District to

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promote business, job creation and retention, industry,
commerce, conventions, and tourism within the City of
Springfield, Sangamon County, and the State of Illinois under
this Act.
(c) The Authority shall possess all powers of a political
subdivision and unit of local government, excluding the power
to levy taxes, necessary and convenient to accomplish the
purposes of this Act, including, but not limited to, the
power:
(1) to establish a Capital Area Tourism District,
establish a Capital Area Tourism District Plan, and
approve Capital Area Project Plans and Capital Area
Tourism Projects for submission to the Department, the
Department of Revenue, and the Governor's Office of
Management and Budget for approval; to implement, finance,
operate, and manage any approved Capital Area Tourism
Project; and to issue Capital Area Tourism Bonds in
accordance with this Act;
(2) to enter into loans, contracts, agreements,
including intergovernmental cooperation agreements, and
mortgages;
(3) to acquire by purchase, donation, or lease and to
own, convey, lease, sell, mortgage, or otherwise dispose
of interests in and to real and personal property; and to
grant or acquire licenses, franchise rights, easements,
and options with respect to such property;

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(4) to sue and be sued in its corporate name, but
execution shall not in any case issue against any real or
personal property of the Authority;
(5) to employ agents and employees necessary to carry
out the purposes of this Act;
(6) to have, use, and alter a common seal;
(7) to acquire, own, construct, equip, finance, lease,
operate, and maintain grounds, buildings, facilities,
property or any portion of a building, facility, or
property owned or leased by the Authority to carry out the
purposes of and its duties under this Act and to fix,
charge, and collect fees, rents, and charges for the use
of any such building, facility, property or portion
thereof;
(8) to adopt all ordinances, resolutions, budgets,
by-laws, rules, and regulations necessary or proper to
carry into effect the purposes of this Act and the powers
granted to the Authority;
(9) to apply for, accept, and expend grants,
appropriations, guarantees, donations of real property,
personal property, or labor, or any other thing of value;
(10) to exercise the right of eminent domain by
condemnation proceedings in the manner provided by the
Eminent Domain Act;
(11) to acquire, construct, equip, finance, own,
lease, operate, and maintain any Capital Area Tourism

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Project and to determine and direct the use of the local
tax contribution and the State tax contribution for the
approved Capital Area Project in the Capital Area Tourism
District;
(12) to borrow money and to issue revenue bonds,
notes, or other evidences of indebtedness as provided in
this Act;
(13) to pay or cause to be paid project costs of a
Capital Area Project and the principal, any redemption
premium, and interest of any Capital Area Tourism Bonds
issued by the Authority; and
(14) to exercise any and all other powers of a
political subdivision and unit of local government,
excluding the power to levy taxes, necessary to effectuate
the purposes of this Act.
Section 5-25. Board members; officers; governance.
(a) The governing and administrative powers of the
Authority shall be vested in its Board, which shall consist of
5 members appointed as follows:
(1) 3 members nominated by the Sangamon County Board
Chairman and appointed by action of the Sangamon County
Board;
(2) one member nominated by the Mayor of Springfield
and appointed by the City Council of Springfield; and
(3) one member nominated by the Chairman of SMEAA and

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appointed by action of the Board of SMEAA.
(b) All persons appointed as members of the Board shall be
residents of Sangamon County and shall have recognized ability
and experience in one or more of the following areas: economic
development, finance, banking, commercial development, hotel
management, convention management, small business management,
real estate development, community development, organized
labor, units of local government, or civic, community, or
neighborhood organization.
(c) The Chairperson of the Board shall be selected by a
majority vote of the members of the Board.
(d) The Sangamon County Board may remove, by simple
majority vote, any member of the Board of Directors of the
Authority deemed by the Sangamon County Board, in its sole
discretion, to be incompetent, to have neglected the member's
duty, or to have intentionally committed an illegal,
dishonest, wrongful, or unlawful act.
(e) Members of the Board, unless removed by the Sangamon
County Board, shall hold office until their respective
successors have been appointed. Any member may resign from his
or her office. Vacancies shall be filled in the same manner as
original appointments.
(f) Members of the Board shall serve without compensation
for their services as members but may be reimbursed for all
necessary expenses incurred in connection with the performance
of their duties as members.

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(g) The Board shall hold meetings quarterly or more
frequently upon the call of the Chairperson of the Board or
written notice of 3 members of the Board.
(h) A majority of the appointed members of the Board shall
constitute a quorum for the transaction of business, and the
Board may not meet or take any action without a quorum present.
The affirmative vote of a majority of the members present at a
meeting at which a quorum is present shall be necessary for any
official act of the Authority.
(i) All members of the Board and employees of the
Authority are subject to the Illinois Governmental Ethics Act,
in accordance with its terms, and shall submit a statement of
economic interests in accordance with Article 4A of the
Illinois Governmental Ethics Act. Additionally, each Board
member shall disclose to the Board outside sources of income
and any business relationships in economic development,
convention or hotel operations, consulting, or lobbying.
Reporting shall include the source of income, services
provided, and timeline of when services were provided. If the
source of income is a firm or organization with multiple
clients, the report shall list all of the entities for which
the individual provided services, received compensation, or
both.
(j) The Board may appoint an Executive Director who shall
have a background in finance, real estate or economic
development, convention management, hotel management, or

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administration. The Executive Director shall hold office at
the discretion of the Board. The Executive Director shall be
the chief administrative and operational officer of the
Authority, shall direct and supervise its administrative
affairs and general management, shall perform such other
duties as may be prescribed from time to time by the Board, and
shall receive compensation fixed by the Board. The Executive
Director shall attend all meetings of the Board; however, no
action of the Board or the Authority shall be invalid on
account of the absence of the Executive Director from a
meeting excused by the Board Chairman.
(k) No member of the Board or employee of the Authority
shall be subject to personal liability by reason of any act
authorized by this Act.
Section 5-30. Open meetings; record disclosure.
(a) The Authority is subject to the Open Meetings Act and
the Freedom of Information Act. All rules, regulations,
ordinances, resolutions and all proceedings of the Authority
and all documents and records in its possession shall be
public records, and open to public inspection, except such
documents and records as shall be kept or prepared by the Board
for use in negotiations, actions, or proceedings to which the
Authority is a party.
(b) The Authority shall provide a detailed report of the
Authority's quarterly financial information on the Authority's

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website. As they become available, the Authority's annual
audited financial statements shall be posted on the
Authority's website.
Section 5-35. Limitations. If any of the Authority's
powers are exercised within the territorial jurisdiction of
any municipality, all ordinances of that municipality shall
remain in full force and effect and shall be controlling,
including, but not limited to, building codes and zoning
ordinances; provided that when an intergovernmental
cooperation agreement that includes the Authority, Sangamon
County, and the City of Springfield addresses a substantially
similar subject matter as an ordinance of a municipality, the
terms of the intergovernmental cooperation agreement shall be
controlling.
Section 5-40. Approval of the Capital Area Tourism
District and Capital Area Tourism Project.
(a) The Office of the Governor, in consultation with the
Department, the Department of Revenue, and the Governor's
Office of Management and Budget, shall have final approval
over any Capital Area Tourism District established under this
Act and approval of any Capital Area Tourism Project under
this Act.
(b) The Authority may establish a Capital Area Tourism
District within its territorial and jurisdictional boundaries.

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(c) When the Authority is interested in establishing a
Capital Area Tourism District, it must pass a resolution
stating its intention and provide notice to the Director of
Commerce and Economic Opportunity and the Director of Revenue
of its intention to establish a Capital Area Tourism District.
The resolution considering the establishment of a Capital Area
Tourism District shall:
(1) give notice that a public hearing will be held to
consider the establishment of the Capital Area Tourism
District and fix the date, hour, and place of the public
hearing, which shall be at a location that is within 5
miles of the proposed District and in a facility that can
accommodate a large crowd and is accessible to persons
with disabilities;
(2) describe the proposed general boundaries of the
Capital Area Tourism District, which shall be within the
territorial jurisdiction of the Authority as established
by this Act;
(3) describe the Capital Area Tourism District Plan;
(4) require that a description and map of the proposed
Capital Area Tourism District are available for inspection
at a time and place designated or are posted on the website
of the Authority;
(5) identify the developer for the proposed Capital
Area Tourism Project or Projects in the proposed District;
and

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(6) make findings necessary for the establishment of a
Capital Area Tourism District.
(d) Upon the conclusion of the public hearing, the
Authority may pass a new and separate resolution to establish
the Capital Area Tourism District, which shall:
(1) make findings that the proposed Capital Area
Tourism District is to be developed with at least one
Capital Area Tourism Project;
(2) contain a Capital Area Tourism District Plan that
identifies in a general manner the buildings and
facilities that are proposed to be developed, redeveloped,
constructed, equipped, or improved as part of the Capital
Area Tourism Project and that includes plans for at least
one development user;
(3) contain the boundaries for or legal description of
the Capital Area Tourism District;
(4) appoint the developer for the initial Capital Area
Tourism Project in the Capital Area Tourism District;
(5) make a finding that the Capital Area Tourism
District Plan demonstrates a reasonable expectation that
it and the initial Capital Area Tourism Project will
result in an initial capital investment of more than
$30,000,000, create jobs, promote a vibrant hospitality
industry that is capable of hosting visitors, legislative
advocates, those doing business with the State, and
conventions in the City of Springfield and Sangamon

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County, and promote business, industry, commerce and
conventions in the City of Springfield and Sangamon
County; and
(6) establish the Capital Area Tourism District,
contingent upon approval of the Office of the Governor as
set forth in this Act.
(e) Upon passage of a resolution to establish a Capital
Area Tourism District, the Authority shall, within 60 days,
send a certified copy of the resolution to the Director of
Commerce and Economic Opportunity, the Director of Revenue,
and the Director of the Governor's Office of Management and
Budget.
(f) Following the passage of a resolution to establish a
Capital Area Tourism District, the Authority shall submit the
proposed Capital Area Tourism District Plan to the Department,
the Department of Revenue, and the Governor's Office of
Management and Budget for consideration.
The Department, the Department of Revenue, and the
Governor's Office of Management and Budget shall make a joint
recommendation to approve the Capital Area Tourism District if
the agencies find that the Capital Area Tourism District Plan:
(1) includes an initial Capital Area Tourism Project
with a projected capital investment of at least
$30,000,000 for the Capital Area Tourism District; and
(2) includes an initial Capital Area Tourism Project
that is reasonably projected to produce at least 80 new

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jobs;
(3) includes potential development users; and
(4) is in accordance with the purposes of this Act and
the public interest.
The agencies shall send a copy of their written findings
and recommendations for approval or denial of the Capital Area
Tourism District to the Office of the Governor for review and
final action.
(g) Upon receipt of the written findings and
recommendations, the Office of the Governor shall review the
submission and issue a final approval or denial of the
establishment of the Capital Area Tourism District and send
written notice of its approval or denial to the Authority and
to the agencies.
(h) After the establishment of an approved Capital Area
Tourism District, the Authority must submit a proposed Capital
Area Tourism Project Plan to the Department, the Department of
Revenue, and the Governor's Office of Management and Budget to
seek approval of each Capital Area Tourism Project. Each
Capital Area Tourism Project Plan may be implemented in
separate development stages.
The developer may propose a Capital Area Tourism Project
to the Authority, and the developer shall, in cooperation with
the Authority, prepare a Capital Area Tourism Project Plan.
(i) If the Authority is considering approving a Capital
Area Tourism Project, then it must cause to be prepared an

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independent feasibility study. The feasibility consultant
shall provide certified copies of the feasibility study to the
Authority, the Department, the Department of Revenue, and the
Governor's Office of Management and Budget. The feasibility
study shall include the following:
(1) the estimated amount of pledged capital area
tourism revenues expected to be collected in each year
through the final maturity date of any proposed Capital
Area Tourism Bonds used to finance the project;
(2) a statement of how the jobs created and taxes
derived from the Capital Area Tourism Project will
contribute significantly to the economic development of
the City of Springfield and Sangamon County;
(3) the estimated additional number of visitors to the
Capital Area Tourism District expected to be generated;
(4) the unique quality of the Capital Area Tourism
Project;
(5) an economic impact study substantiating the
expected economic impact of the Capital Area Tourism
Project on the City of Springfield and Sangamon County;
(6) a market study;
(7) an analysis of current and anticipated
infrastructure needs;
(8) the quality of services to be provided by the
Capital Area Tourism Project, as measured against national
consumer standards for the market targeted by the proposed

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Capital Area Tourism Project;
(9) the expected return on State and local investment
that the Capital Area Tourism Project is anticipated to
produce; and
(10) the anticipated principal, premium, and interest
payment schedule on any Capital Area Tourism Bonds to be
issued in support of the Capital Area Tourism Project.
The feasibility consultant, along with any other
consultants commissioned to perform the studies and other
analysis required by the feasibility study, shall be selected
by the Authority with approval of the Department.
The failure to include all information enumerated in this
subsection in the feasibility study for a Capital Area Tourism
Project shall not affect the validity of any Capital Area
Tourism Bonds issued under this Act.
(j) If the Authority determines that the Capital Area
Tourism Project is feasible, then the Capital Area Tourism
Project Plan shall include:
(1) a summary of the feasibility study;
(2) a reference to the Capital Area Tourism District
Plan that identifies the area for the Capital Area Tourism
Project;
(3) a description of the boundaries and a map of the
Capital Area Tourism Project area or site to be developed,
redeveloped, constructed, or improved;
(4) a description of the buildings and facilities

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proposed to be constructed or improved in the Capital Area
Tourism Project and, if applicable, a description of the
expected development users, as applicable;
(5) a copy of the project labor agreement entered into
by the developer and a commitment, in writing, by the
developer, other developers, contractors, and
subcontractors to comply with the requirements of Section
30-22 of the Illinois Procurement Code as they apply to
responsible bidders; and
(6) any other information the Authority deems
reasonable and necessary to advise the public of the
intent of the Capital Area Tourism Project Plan.
(k) Before the Authority may hold a public hearing to
consider a Capital Area Tourism Project Plan, it must apply to
the Department, the Department of Revenue, and the Governor's
Office of Management and Budget for joint review and
recommendation of the Capital Area Tourism Project Plan to the
Office of the Governor. The Office of the Governor has the
ultimate right to approve or deny a Capital Area Tourism
Project Plan.
An application for approval of a Capital Area Tourism
Project Plan shall not be approved by the agencies or Office of
the Governor unless all the components of the feasibility
study have been completed and submitted for review. The
Authority must also submit, as part of its application, the
financial and other information that substantiates the basis

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for the conclusions of the economic impact study, in the form
and manner required by the agencies, so that the agencies can
verify the results of the study.
As part of the review, the agencies shall evaluate the
conclusions of the feasibility study as it relates to the
projected State tax contribution and local tax contribution
expected to be generated in the Capital Area Tourism District.
The Department, the Department of Revenue, and the
Governor's Office of Management and Budget shall jointly
recommend the approval of a Capital Area Tourism Project Plan.
The agencies shall send a copy of their written findings and
recommended approval or denial of the Capital Area Tourism
Project Plan to the Office of the Governor for final action.
Upon receipt of the Director's written findings and
recommendation, the Office of the Governor shall issue a final
approval or denial of the Capital Area Tourism Project Plan.
In granting its approval, the Office of the Governor may
require the Authority to execute a binding agreement or
memorandum of understanding with the State.
(l) Upon issuance of written approval of the Capital Area
Tourism Project Plan from the Office of the Governor, the
Authority shall adopt a resolution stating that it is
considering the adoption of the Capital Area Tourism Project
Plan. The resolution shall:
(1) give notice that a public hearing will be held to
consider the adoption of the Capital Area Tourism Project

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Plan and fix the date, hour, and place of the public
hearing;
(2) describe the general boundaries of the Capital
Area Tourism District within which the Capital Area
Tourism Project will be located and the date of
establishment of the Capital Area Tourism District;
(3) describe the general boundaries of the site or
area proposed for the Capital Area Tourism Project;
(4) provide that the Capital Area Tourism Project Plan
and map of the area to be developed or redeveloped are
available for inspection at a time and place designated by
the Authority or are posted on the Authority's website;
and
(5) contain a summary of the terms and conditions of
any proposed development agreement with the Authority
relating to the Capital Area Tourism Project.
(m) A public hearing shall be conducted to consider the
adoption of any Capital Area Tourism Project Plan.
(1) The date fixed for the public hearing to consider
the passage of the Capital Area Tourism Project Plan shall
not be less than 10 nor more than 60 days following the
date of the passage of the resolution fixing the date of
the hearing.
(2) A copy of the Authority's resolution providing for
the public hearing shall be sent by certified mail, return
receipt requested, to the governing authorities of the

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City of Springfield and Sangamon County. A copy of the
Authority's resolution providing for the public hearing
shall also be sent by certified mail, return receipt
requested, to each person or persons in whose name the
general taxes for the last preceding year were paid on
each parcel of land adjacent to any parcel of land on which
the Capital Area Tourism Project is proposed to be
developed, redeveloped, constructed, or improved within 10
days following the date of the passage of the resolution.
A summary of the resolution shall be published once in a
newspaper of general circulation in Sangamon County not
less than one week nor more than 3 weeks before the date
fixed for the public hearing indicating that the full text
of the resolution is available on the Authority's website.
A map or aerial photo clearly delineating the area of land
proposed to be included within the Capital Area Tourism
Project shall be published with the resolution.
(3) The hearing shall be held at a location that is
within approximately 5 miles of the proposed location of
the Capital Area Tourism Project in a facility that can
accommodate a large gathering and is accessible to persons
with disabilities.
(4) At the public hearing, a representative of the
Authority or developer shall present the Capital Area
Tourism Project Plan. Following this presentation, all
interested persons shall be given an opportunity to be

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heard for up to that amount of time prescribed by the
Authority at the commencement of the public hearing. The
Authority may continue the date and time of the public
hearing if necessary.
(n) Upon conclusion of the public hearing, the Authority
may adopt the Capital Area Tourism Project Plan by passage of a
resolution approving the plan.
(o) After the adoption of the Capital Area Tourism Project
Plan, the Authority must enter into a project development
agreement with the developer.
(p) Within 30 days after the adoption by the Authority of a
Capital Area Tourism Project Plan, the clerk of the governing
body of Sangamon County shall transmit a copy of the depiction
of the land and a list of all new and existing mailing
addresses within the Capital Area Tourism District, a copy of
the resolution adopting the Capital Area Tourism Project Plan,
and a map or plat indicating the boundaries of the site of the
Capital Area Tourism Project and the Capital Area Tourism
District to the treasurer and the clerk of the governing body
of Sangamon County; the treasurer and clerk of the governing
body of the City of Springfield; and the Department and
Department of Revenue. Within 30 days of creation of any new
mailing address within a Capital Area Tourism District, the
clerk of the governing body of the City of Springfield or
Sangamon County shall provide written notice of that new
address to the Department and the Department of Revenue.

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(q) Any substantial change to a Capital Area Tourism
Project Plan after its adoption shall be subject to (i) a
public hearing following publication of notice of the hearing
as provided in this Section and (ii) approval by resolution of
the Authority. Any substantial addition of real property to a
Capital Area Tourism District or any substantial change to a
Capital Area Tourism District Plan shall be subject to the
same procedure for public notice, hearing, and approval,
including approval by the Department and the Office of the
Governor, as is required for the establishment of the Capital
Area Tourism District under this Act. If the Authority has
undertaken a Capital Area Tourism Project within a Capital
Area Tourism District and desires to subsequently remove more
than a de minimis amount of real property from the District,
then prior to any removal of property, the Authority must
provide a revised feasibility study showing that the pledged
capital area tourism revenues from the resulting revised
District are estimated to be sufficient to meet any covenants
or obligations made with respect to Capital Area Tourism Bonds
then outstanding including the payment of debt service on
those bonds, and to pay the project costs of approved Capital
Area Tourism Projects to be financed, in whole or in part, with
Capital Area Tourism Bonds. If the revenue from the resulting
revised territorial boundaries of a Capital Area Tourism
District is insufficient to meet the foregoing requirements,
then the real property may not be removed from the District.

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Any removal of real property from a Capital Area Tourism
District shall be approved by a resolution of the Authority,
after receiving approval from the Office of the Governor.
(r) The Department of Revenue shall not collect or
allocate any local tax contribution or State tax contribution
until the Authority provides, in the manner prescribed by the
Department of Revenue, the boundaries of and each address in
the Capital Area Tourism District in such a way that the
Department of Revenue can determine by its address whether a
business is located in the Capital Area Tourism District. The
Department of Revenue shall not administer or enforce any
change made to the boundaries of the Capital Area Tourism
District or any address change, addition, or deletion until
the Authority reports the boundary change or address change,
addition, or deletion to the Department of Revenue in the
manner prescribed by the Department of Revenue. If a retailer
or hotel operator is incorrectly included or excluded from the
list of those located in the Capital Area Tourism District,
the Department of Revenue shall be held harmless by the
Authority if the Department of Revenue reasonably relied on
information provided by the Authority or to Sangamon County.
(s) Any developer of a Capital Area Tourism Project shall
commence construction of the project by the date agreed upon
in the development agreement but in no event later than 18
months from the date of adoption of the Capital Area Tourism
Project Plan by the Authority. The Authority may require a

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guarantee of completion and or payment and performance bond in
form satisfactory to the Authority guaranteeing completion of
the Capital Area Tourism Project to be provided to the
Authority at the closing on Capital Area Tourism Bonds issued
to finance any part of the Capital Area Tourism Project. If the
developer fails to commence work on the Capital Area Tourism
Project within the 18-month period set forth in this
subsection, the Authority shall suspend or cease funding for
the project and the developer.
(t) After the adoption of a Capital Area Tourism Project
Plan by the Authority and approval by the Office of the
Governor, the Authority may authorize the issuance of Capital
Area Tourism Bonds in one or more series to finance the Capital
Area Tourism Project or pay or reimburse any eligible project
costs associated with the Capital Area Tourism Project in
accordance with the provisions of this Act.
(u) On the fifth anniversary of the date of issuance of the
initial issue of Capital Area Tourism Bonds, the Director
shall, in consultation with the Authority and the developer,
determine the total number of new jobs created within the
Capital Area Tourism District, and the total project costs and
total development costs to that date. If the Director
determines that the total project costs to date for the
approved Capital Area Tourism Project funded, in whole or in
part, with proceeds from the initial issue of Capital Area
Tourism Bonds is not equal to or greater than $30,000,000, and

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that there are not at least 80 new jobs then existing in the
Capital Area Tourism District, then no additional Capital Area
Tourism Bonds, other than Capital Area Tourism Bonds issued to
refund the outstanding bonds in order to reduce aggregate debt
service on such bonds, may be issued by the Authority until the
total project costs of the approved Capital Area Tourism
Project funded with proceeds from the initial issue of Capital
Area Tourism Bonds exceed $30,000,000 and at least 80 new jobs
shall have been created in the Capital Area Tourism District.
Section 5-43. Limitations on reimbursement. No Capital
Area Tourism Project may receive reimbursement from the
proceeds of Capital Area Tourism Bonds secured by or in part by
the State sales tax increment that exceeds an aggregate amount
of $250,000,000 in total development costs. The Department may
further limit or reduce the total amount of reimbursement from
the proceeds of Capital Area Tourism Bonds secured by or in
part by the State sales tax increment for any Capital Area
Tourism Project as a condition of approval of the project;
provided that the Department executes a binding agreement with
the Authority and memorializes those terms prior to approving
a Capital Area Tourism Project Plan.
Section 5-45. Capital area tourism bonds; source of
payment; reporting.
(a) The Authority shall have the power to issue Capital

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Area Tourism Bonds in one or more series to finance the
undertaking of a Capital Area Tourism Project in accordance
with the provisions of this Act. A Capital Area Tourism
Project approved under this Act may be completed in one or more
phases, and Capital Area Tourism Bonds may be issued, in one or
more series, to finance the Capital Area Tourism Project or
any of such project phase. Capital area tourism bonds may be
issued as revenue bonds as defined in and subject to the
procedures provided in the Local Government Debt Reform Act
that do not conflict with the provisions of this Act. Capital
area tourism bonds shall be issued only as revenue bonds and
shall not be subject to referendum or back-door referendum.
(b) Capital area tourism bonds may be made payable, both
as to principal, premium, and interest, from the following
sources of revenues, which, to the extent pledged by the
Authority for that purpose, shall constitute pledged capital
area tourism revenues:
(1) available private funds and contributions, grants,
tax credits, or other financial assistance from the State
or federal government;
(2) the local tax contribution;
(3) the State tax contribution;
(4) any other revenues appropriated by the City of
Springfield, Sangamon County, the State of Illinois,
SMEAA, or the Authority; and
(5) any combination of the foregoing.

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(c) The Authority shall pledge the pledged capital area
tourism revenues to the repayment of Capital Area Tourism
Bonds in the resolution authorizing the issuance of Capital
Area Tourism Bonds.
(d) Capital area tourism bonds shall be issued as revenue
bonds, shall not be general obligations of the Authority, the
City of Springfield, Sangamon County, or the State of
Illinois, and shall not, in any event, give rise to a charge
against the general credit or taxing powers of the Authority,
Sangamon County, the State of Illinois, or the City of
Springfield or be payable out of any funds or properties other
than the pledged capital area tourism revenues and shall so
state on the face of such bonds.
(e) The maximum maturity of Capital Area Tourism Bonds
issued to finance a Capital Area Tourism Project shall not
exceed 35 years from the date of their issuance unless the
Authority extends that maturity by resolution up to a maximum
of 40 years from the date of their issuance. Any such extension
shall require the approval of the Office of the Governor, upon
the recommendation of the Directors. In no event shall the
maximum maturity date for any Capital Area Tourism Bonds
exceed that date which is 40 years from the date of issuance of
the Capital Area Tourism Bonds.
(f) Each issue of Capital Area Tourism Bonds proposed
after the initial issuance of such bonds shall be authorized
by the Authority only if pledged capital area tourism revenues

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held in trust for the repayment of such bonds exceed that
amount which is sufficient to meet the debt service coverage
requirements on Capital Area Tourism Bonds outstanding as set
forth in the documentation relating to the issuance of such
bonds and that the excess is at least sufficient to meet
expected debt service coverage requirements on the proposed
issue of Capital Area Tourism Bonds.
(g) For a Capital Area Tourism Project financed with
Capital Area Tourism Bonds payable from the pledged capital
area tourism revenues, commencing on June 1 of the year
succeeding the year of issuance of the Capital Area Tourism
Bonds, the Authority shall prepare and submit to the
Department, the Department of Revenue, the Office of the
Governor, and the Governor's Office of Management and Budget
by June 1 of each year a report describing the status of the
Capital Area Tourism Project, any expenditures of the proceeds
of the Capital Area Tourism Bonds that have occurred for the
preceding calendar year, and a budget for the remaining
expenditures of the proceeds of such bonds expected to occur
until completion of the Capital Area Tourism Project financed,
in whole or in part, with such bonds, including the amount of
pledged capital area tourism revenues, the amount of such
revenues that has been spent, the projected amount of such
revenues, and the anticipated use of such revenues.
Each annual report shall be accompanied by an affidavit of
the developer or the Authority certifying the contents of the

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report as true to the best of the affiant's knowledge. The
Department shall have the right, but not the obligation, to
request the Auditor General to review the annual report and
the Authority's records containing the source information for
the report for the purpose of verifying the report's contents.
If the Auditor General declines the request for review, the
Department shall have the right to select an independent
third-party auditor to conduct an audit of the annual report
and the Authority's records containing the source information
for the report. The reasonable cost of the audit shall be paid
by the Authority. Each project development agreement shall
grant the Department and the Auditor General the right to
review the records of the Authority and the owner of the
Capital Area Tourism Project, if other than the Authority,
containing the source information for the report.
(h) As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer, from the General Revenue Fund to the Capital Area
Tourism Bond Revenue Fund, the State tax contribution for the
second preceding month, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department of Revenue, subject to
appropriation, to cover the costs of the Department of Revenue
in administering this Act.
As soon as possible after the first day of each month, upon

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certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer, from
the Local Government Tax Fund and the County and Mass Transit
District Fund to the Capital Area Tourism Bond Revenue Fund,
the local tax contribution for the second preceding month, as
provided in Section 6z-18 of the State Finance Act and from the
County and Mass Transit District Fund as provided in Section
6z-20 of the State Finance Act.
On or before the 25th day of each calendar month, the
Department of Revenue shall prepare and certify to the
Comptroller the disbursement of stated sums of money out of
the Capital Area Tourism Bond Revenue Fund to the Authority.
The amount to be paid shall be the amount of State tax
contribution and the amount of the local tax contribution (not
including credit memoranda or the amount transferred into the
Tax Compliance and Administration Fund) collected during the
second preceding calendar month by the Department of Revenue
on transactions at places of business located within the
Capital Area Tourism District, plus an amount the Department
of Revenue determines is necessary to offset any amounts that
were erroneously paid to a different taxing body, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department of
Revenue, and not including any amount that the Department of
Revenue determines is necessary to offset any amounts that are
payable to a different taxing body but were erroneously paid

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to the municipality or county.
Within 10 days after receipt by the Comptroller of the
Department of Revenue's certification, the Comptroller shall
cause the orders to be drawn for the amounts in accordance with
the directions contained in the certification. When certifying
the amount of monthly disbursement to the Authority, the
Department of Revenue shall increase or decrease that amount
by an amount necessary to offset any misallocation of previous
disbursements. The offset amount shall be the amount
erroneously disbursed within the 6 months preceding the time a
misallocation is discovered.
(i) The Authority shall deposit the proceeds from the
Capital Area Tourism Bond Revenue Fund into a special fund of
the Authority called the Capital Area Tourism District Revenue
Fund, if not directly disbursed to the bond trustee for
Capital Area Tourism Bonds issued by the Authority, for
further transfer to the bond trustee, for the purpose of
paying debt service with respect to the outstanding Capital
Area Tourism Bonds, paying or reimbursing project costs for
the Capital Area Tourism Projects, or both.
If the Authority fails to issue Capital Area Tourism Bonds
within 2 years from the date of approval of the initial Capital
Area Tourism Project Plan, then the Department of Revenue
shall cease distribution of the State tax contribution to the
City of Springfield, Sangamon County, or the Authority, as
applicable, and shall transfer any State tax contribution from

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the Capital Area Tourism Bond Revenue Fund to the General
Revenue Fund, shall cease deposits of State tax contribution
amounts into the Capital Area Tourism Bond Revenue Fund, and
shall distribute the receipts of the State sales tax increment
and local sales tax to the appropriate political subdivision
as would occur if this Act were not in effect. Further, the
City of Springfield, Sangamon County, or the Authority, as
applicable, shall repay all State tax contributions
distributed to date, which amounts shall be deposited into the
General Revenue Fund. If not repaid within 90 days after
notice from the State, the Department of Revenue shall
withhold distributions to the political subdivisions from the
Local Government Tax Fund until the excess amount is repaid,
which withheld amounts shall be transferred to the General
Revenue Fund. At such time as the Authority notifies the
Department of Revenue in writing that it has issued Capital
Area Tourism Bonds in accordance with this Act and provides
the Department with a copy of the official statement or
limited offering memorandum or other disclosure document, bond
purchase agreement, indenture, or other evidence of bond sale,
the Department of Revenue shall resume deposits of the State
tax contribution into the Capital Area Tourism Bond Revenue
Fund and distribution of the State tax contribution to the
City of Springfield, Sangamon County, or the Authority, as
applicable, in accordance with this Section. Transfer of that
portion of the Local Tax Contribution representing Hotel

10400SB2829sam004 - 49 - LRB104 17590 HLH 38262 a
Operators' Occupation Tax receipts collected by the City of
Springfield or Sangamon County and not paid to the Department
of Revenue shall be transferred to the bond trustee for
Capital Area Tourism Bonds issued by the Authority pursuant to
the requirements of the Intergovernmental Cooperation
Agreement.
Section 5-50. Reporting taxes.
(a) Notwithstanding any other provisions of law to the
contrary, upon the written request of the Authority, the
Department of Revenue shall provide a certified report of the
State tax contribution and local tax contribution from all
taxpayers within the Capital Area Tourism District to the bond
trustee, escrow agent, or paying agent for the Capital Area
Tourism Bonds issued by the Authority on or before the 25th day
of each month. The report shall provide a detailed allocation
of the State Tax Contribution and local tax contribution.
Said bond trustee, escrow agent, or paying agent shall
keep such sales and use tax and hotel tax reports and the
information contained therein confidential, but may use such
information for purposes of allocating and depositing the
sales and use tax revenues and hotel tax revenues in
connection with the bonds used to finance project costs in the
Capital Area Tourism District. The sales and use tax and hotel
tax reports received by said bond trustee, escrow agent, or
paying agent shall be subject to the confidentiality

10400SB2829sam004 - 50 - LRB104 17590 HLH 38262 a
provisions of Section 11 of the Retailers' Occupation Tax Act.
(b) The Authority, or bond trustee for Capital Area
Tourism Bonds issued by the Authority in accordance with the
indenture requirements for those bonds, shall determine when
the amount of pledged capital area tourism revenues and other
revenues that have been collected, distributed, and deposited
to the bond debt service fund, debt service reserve fund, or
both under the applicable indenture are sufficient to satisfy
all principal, premium and interest obligations to the
maturity date or dates of all outstanding Capital Area Tourism
Bonds issued to finance a Capital Area Tourism Project and
shall give the Department of Revenue written notice of such
determination. The notice shall include a date certain on
which deposits into the Capital Area Tourism Bond Revenue Fund
for a Capital Area Tourism Project shall terminate and shall
be provided to the Department of Revenue at least 60 days prior
to that date. When pledged capital area tourism revenues held
under the indenture relating to the Capital Area Tourism Bonds
are sufficient to discharge all Capital Area Tourism Bonds
then outstanding and the Authority notifies the Department of
Revenue that no further Capital Area Tourism Bonds shall be
issued, then all sales and use taxes and hotel taxes and other
revenues shall be collected and distributed in accordance with
applicable law.
If the Authority fails to give timely notice under this
subsection (b), the Department of Revenue, upon discovery of

10400SB2829sam004 - 51 - LRB104 17590 HLH 38262 a
this failure, shall cease distribution of the State sales tax
increment to the Authority, shall transfer any State sales tax
increment in the Capital Area Tourism Bond Revenue Fund to the
General Revenue Fund, and shall cease deposits of State sales
tax increment amounts into the Capital Area Tourism Bond
Revenue Fund. Any amount of State sales tax increment
distributed to the Authority from the Capital Area Tourism
Bond Revenue Fund in excess of the amount sufficient to
satisfy all principal and interest costs to the maturity date
or dates of all Capital Area Tourism Bonds issued by the
Authority shall be repaid to the Department of Revenue and
deposited into the General Revenue Fund. If not repaid within
90 days after notice from the State, the Department of Revenue
shall withhold distributions to the Authority from the Local
Government Tax Fund until the excess amount is repaid, which
withheld amounts shall be transferred to the General Revenue
Fund.
Section 5-55. Developer. Notwithstanding any other
provision of law, the Authority shall control all Capital Area
Tourism Projects in any Capital Area Tourism District created
in the territorial jurisdiction of the Authority.
Section 5-60. Reports; commitment notice. The Authority
shall annually submit a report of its finances to the Auditor
General. The Authority shall provide notice to the General

10400SB2829sam004 - 52 - LRB104 17590 HLH 38262 a
Assembly, the Department of Commerce and Economic Opportunity,
and the Governor whenever the Authority enters into a
commitment to support the financing of a Capital Area Tourism
Project. The notice to the General Assembly shall be filed
with the Clerk of the House of Representatives and the
Secretary of the Senate, in electronic form only, in the
manner that the Clerk and the Secretary shall direct.
Section 5-65. Exemption from taxation. All property of the
Authority is exempt from taxation under the Property Tax Code.
Section 5-70. Investigatory authority. The Board may
investigate conditions in which it has an interest within the
territorial jurisdiction of the Authority, the enforcement of
its resolutions, rules, and regulations and the action,
conduct, and efficiency of its officers, agents, and
employees. In the conduct of such investigations the Board may
hold public hearings on its own motion. Each member of the
Board shall have power to administer oaths, and the secretary,
by order of the Board, shall issue subpoenas to secure the
attendance and testimony of witnesses and the production of
books and papers relevant to such investigations and to any
hearing before the Board or any member of the Board.
Any circuit court of this State, upon application of the
Board or any Board member, may in its discretion compel the
attendance of witnesses, the production of books and papers,

10400SB2829sam004 - 53 - LRB104 17590 HLH 38262 a
and the giving of testimony before the Board or before any
Board member or any officers' committee appointed by the
Board, by attachment for contempt or otherwise in the same
manner as the production of evidence may be compelled before
the court.
Section 5-75. Rules. The Department and the Department of
Revenue shall have the authority to adopt such rules as are
reasonable and necessary to implement the provisions of this
Act. Notwithstanding the foregoing, the Department and the
Department of Revenue shall have the authority, prior to
adoption and approval of those rules, to consult on and
recommend approval of a Capital Area Tourism District, Capital
Area Tourism Project, or any related plans or submissions, and
to otherwise administer this Act while those rules are pending
adoption and approval.
Section 5-80. Concurrent development. Nothing in this Act
shall in any way limit, restrict, or prevent the concurrent
establishment, creation, or development of a STAR bond
district or STAR bond project within any part of Sangamon
County or the City of Springfield, excluding the territory
within the Capital Area Tourism District that otherwise
satisfies the requirements of the Statewide Innovation
Development and Economy Act; provided, that in no event shall
the pledged capital area tourism revenues be used for any

10400SB2829sam004 - 54 - LRB104 17590 HLH 38262 a
purposes other than those authorized by this Act.
Section 5-900. The State Finance Act is amended by
changing Sections 6z-18 and 6z-20 and by adding Section 5.1038
as follows:
(30 ILCS 105/5.1038 new)
Sec. 5.1038. The Capital Area Tourism Bond Revenue Fund.
(30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
Sec. 6z-18. Local Government Tax Fund. A portion of the
money paid into the Local Government Tax Fund from sales of
tangible personal property taxed at the 1% rate under the
Retailers' Occupation Tax Act and the Service Occupation Tax
Act, which occurred in municipalities, shall be distributed to
each municipality based upon the sales which occurred in that
municipality. The remainder shall be distributed to each
county based upon the sales which occurred in the
unincorporated area of that county.
Moneys transferred from the Grocery Tax Replacement Fund
to the Local Government Tax Fund under Section 6z-130 shall be
treated under this Section in the same manner as if they had
been remitted with the return on which they were reported.
A portion of the money paid into the Local Government Tax
Fund from the 6.25% general use tax rate on the selling price
of tangible personal property which is purchased outside

10400SB2829sam004 - 55 - LRB104 17590 HLH 38262 a
Illinois at retail from a retailer and which is titled or
registered by any agency of this State's government shall be
distributed to municipalities as provided in this paragraph.
Each municipality shall receive the amount attributable to
sales for which Illinois addresses for titling or registration
purposes are given as being in such municipality. The
remainder of the money paid into the Local Government Tax Fund
from such sales shall be distributed to counties. Each county
shall receive the amount attributable to sales for which
Illinois addresses for titling or registration purposes are
given as being located in the unincorporated area of such
county.
A portion of the money paid into the Local Government Tax
Fund from the 6.25% general rate (and, beginning July 1, 2000
and through December 31, 2000, the 1.25% rate on motor fuel and
gasohol, and beginning on August 6, 2010 through August 15,
2010, and beginning again on August 5, 2022 through August 14,
2022, the 1.25% rate on sales tax holiday items) on sales
subject to taxation under the Retailers' Occupation Tax Act
and the Service Occupation Tax Act, which occurred in
municipalities, shall be distributed to each municipality,
based upon the sales which occurred in that municipality. The
remainder shall be distributed to each county, based upon the
sales which occurred in the unincorporated area of such
county.
For the purpose of determining allocation to the local

10400SB2829sam004 - 56 - LRB104 17590 HLH 38262 a
government unit, a retail sale by a producer of coal or other
mineral mined in Illinois is a sale at retail at the place
where the coal or other mineral mined in Illinois is extracted
from the earth. This paragraph does not apply to coal or other
mineral when it is delivered or shipped by the seller to the
purchaser at a point outside Illinois so that the sale is
exempt under the United States Constitution as a sale in
interstate or foreign commerce.
Whenever the Department determines that a refund of money
paid into the Local Government Tax Fund should be made to a
claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause
the order to be drawn for the amount specified, and to the
person named, in such notification from the Department. Such
refund shall be paid by the State Treasurer out of the Local
Government Tax Fund.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, to the STAR
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected
during the second preceding calendar month for sales within a
STAR bond district and deposited into the Local Government Tax
Fund, less 3% of that amount, which shall be transferred into
the Tax Compliance and Administration Fund and shall be used

10400SB2829sam004 - 57 - LRB104 17590 HLH 38262 a
by the Department, subject to appropriation, to cover the
costs of the Department in administering the Innovation
Development and Economy Act.
Upon certification of the Department of Revenue as
provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in
the Capital Area Tourism Authority Act, collected during the
second preceding calendar month for sales within the Capital
Area Tourism District and deposited into the Local Government
Tax Fund, less 3% of that amount, which shall be transferred
into the Tax Compliance and Administration Fund and shall be
used by the Department, subject to appropriation, to cover the
costs of the Department in administering the Capital Area
Tourism Authority Act.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
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
and counties, the municipalities and counties to be those
entitled to distribution of taxes or penalties paid to the
Department during the second preceding calendar month. The
amount to be paid to each municipality or county shall be the
amount (not including credit memoranda) collected during the

10400SB2829sam004 - 58 - LRB104 17590 HLH 38262 a
second preceding calendar month by the Department and paid
into the Local Government Tax Fund, plus an amount the
Department determines is necessary to offset any amounts which
were erroneously paid to a different taxing body, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department, and not
including any amount which the Department determines is
necessary to offset any amounts which are payable to a
different taxing body but were erroneously paid to the
municipality or county, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund. Within 10 days
after receipt, by the Comptroller, of the disbursement
certification to the municipalities and counties, provided for
in this Section to be given to the Comptroller by the
Department, the Comptroller shall cause the orders to be drawn
for the respective amounts in accordance with the directions
contained in such certification.
When certifying the amount of monthly disbursement to a
municipality or county under this Section, the Department
shall increase or decrease that amount by an amount necessary
to offset any misallocation of previous disbursements. The
offset amount shall be the amount erroneously disbursed within
the 6 months preceding the time a misallocation is discovered.
The provisions directing the distributions from the
special fund in the State treasury provided for in this
Section shall constitute an irrevocable and continuing

10400SB2829sam004 - 59 - LRB104 17590 HLH 38262 a
appropriation of all amounts as provided herein. The State
Treasurer and State Comptroller are hereby authorized to make
distributions as provided in this Section.
In construing any development, redevelopment, annexation,
preannexation, or other lawful agreement in effect prior to
September 1, 1990, which describes or refers to receipts from
a county or municipal retailers' occupation tax, use tax or
service occupation tax which now cannot be imposed, such
description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed from
the Local Government Tax Fund.
As soon as possible after March 8, 2013 (the effective
date of Public Act 98-3), the State Comptroller shall order
and the State Treasurer shall transfer $6,600,000 from the
Local Government Tax Fund to the Illinois State Medical
Disciplinary Fund.
(Source: P.A. 102-700, Article 60, Section 60-10, eff.
4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
103-154, eff. 6-30-23.)
(30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
(Text of Section before amendment by P.A. 104-457)
Sec. 6z-20. County and Mass Transit District Fund. Of the
money received from the 6.25% general rate (and, beginning
July 1, 2000 and through December 31, 2000, the 1.25% rate on
motor fuel and gasohol, and beginning on August 6, 2010

10400SB2829sam004 - 60 - LRB104 17590 HLH 38262 a
through August 15, 2010, and beginning again on August 5, 2022
through August 14, 2022, the 1.25% rate on sales tax holiday
items) on sales subject to taxation under the Retailers'
Occupation Tax Act and Service Occupation Tax Act and paid
into the County and Mass Transit District Fund, distribution
to the Regional Transportation Authority tax fund, created
pursuant to Section 4.03 of the Regional Transportation
Authority Act, for deposit therein shall be made based upon
the retail sales occurring in a county having more than
3,000,000 inhabitants. The remainder shall be distributed to
each county having 3,000,000 or fewer inhabitants based upon
the retail sales occurring in each such county.
For the purpose of determining allocation to the local
government unit, a retail sale by a producer of coal or other
mineral mined in Illinois is a sale at retail at the place
where the coal or other mineral mined in Illinois is extracted
from the earth. This paragraph does not apply to coal or other
mineral when it is delivered or shipped by the seller to the
purchaser at a point outside Illinois so that the sale is
exempt under the United States Constitution as a sale in
interstate or foreign commerce.
Of the money received from the 6.25% general use tax rate
on tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by any agency of this State's government and paid
into the County and Mass Transit District Fund, the amount for

10400SB2829sam004 - 61 - LRB104 17590 HLH 38262 a
which Illinois addresses for titling or registration purposes
are given as being in each county having more than 3,000,000
inhabitants shall be distributed into the Regional
Transportation Authority tax fund, created pursuant to Section
4.03 of the Regional Transportation Authority Act. The
remainder of the money paid from such sales shall be
distributed to each county based on sales for which Illinois
addresses for titling or registration purposes are given as
being located in the county. Any money paid into the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund from the County and Mass Transit District Fund prior to
January 14, 1991, which has not been paid to the Authority
prior to that date, shall be transferred to the Regional
Transportation Authority tax fund.
Whenever the Department determines that a refund of money
paid into the County and Mass Transit District Fund should be
made to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause
the order to be drawn for the amount specified, and to the
person named, in such notification from the Department. Such
refund shall be paid by the State Treasurer out of the County
and Mass Transit District Fund.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, to the STAR

10400SB2829sam004 - 62 - LRB104 17590 HLH 38262 a
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected
during the second preceding calendar month for sales within a
STAR bond district and deposited into the County and Mass
Transit District Fund, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department, subject to appropriation,
to cover the costs of the Department in administering the
Innovation Development and Economy Act.
Upon certification of the Department of Revenue as
provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in
the Capital Area Tourism Authority Act, collected during the
second preceding calendar month for sales within the Capital
Area Tourism District and deposited into the County and Mass
Transit District Fund, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department, subject to appropriation,
to cover the costs of the Department in administering the
Capital Area Tourism Authority Act.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the

10400SB2829sam004 - 63 - LRB104 17590 HLH 38262 a
disbursement of stated sums of money to the Regional
Transportation Authority and to named counties, the counties
to be those entitled to distribution, as hereinabove provided,
of taxes or penalties paid to the Department during the second
preceding calendar month. The amount to be paid to the
Regional Transportation Authority and each county having
3,000,000 or fewer inhabitants shall be the amount (not
including credit memoranda) collected during the second
preceding calendar month by the Department and paid into the
County and Mass Transit District Fund, plus an amount the
Department determines is necessary to offset any amounts which
were erroneously paid to a different taxing body, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department, and not
including any amount which the Department determines is
necessary to offset any amounts which were payable to a
different taxing body but were erroneously paid to the
Regional Transportation Authority or county, and not including
any amounts that are transferred to the STAR Bonds Revenue
Fund, less 1.5% of the amount to be paid to the Regional
Transportation Authority, which shall be transferred into the
Tax Compliance and Administration Fund. The Department, at the
time of each monthly disbursement to the Regional
Transportation Authority, shall prepare and certify to the
State Comptroller the amount to be transferred into the Tax
Compliance and Administration Fund under this Section. Within

10400SB2829sam004 - 64 - LRB104 17590 HLH 38262 a
10 days after receipt, by the Comptroller, of the disbursement
certification to the Regional Transportation Authority,
counties, and the Tax Compliance and Administration Fund
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in such certification.
When certifying the amount of a monthly disbursement to
the Regional Transportation Authority or to a county under
this Section, the Department shall increase or decrease that
amount by an amount necessary to offset any misallocation of
previous disbursements. The offset amount shall be the amount
erroneously disbursed within the 6 months preceding the time a
misallocation is discovered.
The provisions directing the distributions from the
special fund in the State Treasury provided for in this
Section and from the Regional Transportation Authority tax
fund created by Section 4.03 of the Regional Transportation
Authority Act shall constitute an irrevocable and continuing
appropriation of all amounts as provided herein. The State
Treasurer and State Comptroller are hereby authorized to make
distributions as provided in this Section.
In construing any development, redevelopment, annexation,
preannexation or other lawful agreement in effect prior to
September 1, 1990, which describes or refers to receipts from
a county or municipal retailers' occupation tax, use tax or

10400SB2829sam004 - 65 - LRB104 17590 HLH 38262 a
service occupation tax which now cannot be imposed, such
description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed from
the County and Mass Transit District Fund or Local Government
Distributive Fund, as the case may be.
(Source: P.A. 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 104-457)
Sec. 6z-20. County and Mass Transit District Fund. Of the
money received from the 6.25% general rate (and, beginning
July 1, 2000 and through December 31, 2000, the 1.25% rate on
motor fuel and gasohol, and beginning on August 6, 2010
through August 15, 2010, and beginning again on August 5, 2022
through August 14, 2022, the 1.25% rate on sales tax holiday
items) on sales subject to taxation under the Retailers'
Occupation Tax Act and Service Occupation Tax Act and paid
into the County and Mass Transit District Fund, distribution
to the Northern Illinois Transit Authority tax fund, created
pursuant to Section 4.03 of the Northern Illinois Transit
Authority Act, for deposit therein shall be made based upon
the retail sales occurring in a county having more than
3,000,000 inhabitants. The remainder shall be distributed to
each county having 3,000,000 or fewer inhabitants based upon
the retail sales occurring in each such county.
For the purpose of determining allocation to the local
government unit, a retail sale by a producer of coal or other

10400SB2829sam004 - 66 - LRB104 17590 HLH 38262 a
mineral mined in Illinois is a sale at retail at the place
where the coal or other mineral mined in Illinois is extracted
from the earth. This paragraph does not apply to coal or other
mineral when it is delivered or shipped by the seller to the
purchaser at a point outside Illinois so that the sale is
exempt under the United States Constitution as a sale in
interstate or foreign commerce.
Of the money received from the 6.25% general use tax rate
on tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by any agency of this State's government and paid
into the County and Mass Transit District Fund, the amount for
which Illinois addresses for titling or registration purposes
are given as being in each county having more than 3,000,000
inhabitants shall be distributed into the Northern Illinois
Transit Authority tax fund, created pursuant to Section 4.03
of the Northern Illinois Transit Authority Act. The remainder
of the money paid from such sales shall be distributed to each
county based on sales for which Illinois addresses for titling
or registration purposes are given as being located in the
county. Any money paid into the Northern Illinois Transit
Authority Occupation and Use Tax Replacement Fund from the
County and Mass Transit District Fund prior to January 14,
1991, which has not been paid to the Authority prior to that
date, shall be transferred to the Northern Illinois Transit
Authority tax fund.

10400SB2829sam004 - 67 - LRB104 17590 HLH 38262 a
Whenever the Department determines that a refund of money
paid into the County and Mass Transit District Fund should be
made to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause
the order to be drawn for the amount specified, and to the
person named, in such notification from the Department. Such
refund shall be paid by the State Treasurer out of the County
and Mass Transit District Fund.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, to the STAR
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected
during the second preceding calendar month for sales within a
STAR bond district and deposited into the County and Mass
Transit District Fund, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department, subject to appropriation,
to cover the costs of the Department in administering the
Innovation Development and Economy Act.
Upon certification of the Department of Revenue as
provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in

10400SB2829sam004 - 68 - LRB104 17590 HLH 38262 a
the Capital Area Tourism Authority Act, collected during the
second preceding calendar month for sales within the Capital
Area Tourism District and deposited into the County and Mass
Transit District Fund, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department, subject to appropriation,
to cover the costs of the Department in administering the
Capital Area Tourism Authority Act.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
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 the Northern Illinois
Transit Authority and to named counties, the counties to be
those entitled to distribution, as hereinabove provided, of
taxes or penalties paid to the Department during the second
preceding calendar month. The amount to be paid to the
Northern Illinois Transit Authority and each county having
3,000,000 or fewer inhabitants shall be the amount (not
including credit memoranda) collected during the second
preceding calendar month by the Department and paid into the
County and Mass Transit District Fund, plus an amount the
Department determines is necessary to offset any amounts which
were erroneously paid to a different taxing body, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department, and not

10400SB2829sam004 - 69 - LRB104 17590 HLH 38262 a
including any amount which the Department determines is
necessary to offset any amounts which were payable to a
different taxing body but were erroneously paid to the
Northern Illinois Transit Authority or county, and not
including any amounts that are transferred to the STAR Bonds
Revenue Fund, less 1.5% of the amount to be paid to the
Northern Illinois Transit Authority, which shall be
transferred into the Tax Compliance and Administration Fund.
The Department, at the time of each monthly disbursement to
the Northern Illinois Transit Authority, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
Section. Within 10 days after receipt, by the Comptroller, of
the disbursement certification to the Northern Illinois
Transit Authority, counties, and the Tax Compliance and
Administration Fund provided for in this Section to be given
to the Comptroller by the Department, the Comptroller shall
cause the orders to be drawn for the respective amounts in
accordance with the directions contained in such
certification.
When certifying the amount of a monthly disbursement to
the Northern Illinois Transit Authority or to a county under
this Section, the Department shall increase or decrease that
amount by an amount necessary to offset any misallocation of
previous disbursements. The offset amount shall be the amount
erroneously disbursed within the 6 months preceding the time a

10400SB2829sam004 - 70 - LRB104 17590 HLH 38262 a
misallocation is discovered.
The provisions directing the distributions from the
special fund in the State treasury provided for in this
Section and from the Northern Illinois Transit Authority tax
fund created by Section 4.03 of the Northern Illinois Transit
Authority Act shall constitute an irrevocable and continuing
appropriation of all amounts as provided herein. The State
Treasurer and State Comptroller are hereby authorized to make
distributions as provided in this Section.
In construing any development, redevelopment, annexation,
preannexation or other lawful agreement in effect prior to
September 1, 1990, which describes or refers to receipts from
a county or municipal retailers' occupation tax, use tax or
service occupation tax which now cannot be imposed, such
description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed from
the County and Mass Transit District Fund or Local Government
Distributive Fund, as the case may be.
(Source: P.A. 104-457, eff. 6-1-26.)
Section 5-905. The Property Tax Code is amended by adding
Section 15-63 as follows:
(35 ILCS 200/15-63 new)
Sec. 15-63. Capital Area Tourism Authority. Property of
the Capital Area Tourism Authority is exempt.

10400SB2829sam004 - 71 - LRB104 17590 HLH 38262 a
Section 5-910. The Counties Code is amended by changing
Sections 5-1006.9 and 5-1030 as follows:
(55 ILCS 5/5-1006.9)
Sec. 5-1006.9. County Grocery Occupation Tax Law.
(a) The corporate authorities of any county may, by
ordinance or resolution that takes effect on or after January
1, 2026, impose a tax upon all persons engaged in the business
of selling groceries at retail in the county, but outside of
any municipality, on the gross receipts from those sales made
in the course of that business. If imposed, the tax shall be at
the rate of 1% of the gross receipts from these sales.
The tax imposed by a county under this subsection and all
civil penalties that may be assessed as an incident of the tax
shall be collected and enforced by the Department. The
certificate of registration that is issued by the Department
to a retailer under the Retailers' Occupation Tax Act shall
permit the retailer to engage in a business that is taxable
under any ordinance or resolution enacted under this
subsection without registering separately with the Department
under that ordinance or resolution or under this subsection.
The Department shall have full power to administer and
enforce this subsection; to collect all taxes and penalties
due under this subsection; to dispose of taxes and penalties
so collected in the manner provided in this Section and under

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rules adopted by the Department; and to determine all rights
to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection.
In the administration of, and compliance with, this
subsection, the Department and persons who are subject to this
subsection 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 Sections 1, 2 through 2-65 (in respect to
all provisions therein other than the State rate of tax and
other than the exemption for food for human consumption that
is to be consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, candy, and food that has been
prepared for immediate consumption), which is authorized to be
taxed as provided in this subsection), 2c, 3 (except as to the
disposition of taxes and penalties collected), 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
11a, 12 and 13 of the Retailers' Occupation Tax Act and all of
the Uniform Penalty and Interest Act, as fully as if those
provisions were set forth in this Section.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability hereunder by separately stating that
tax as an additional charge, which charge may be stated in

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combination, in a single amount, with State tax that sellers
are required to collect under the Use Tax Act, pursuant to such
bracket schedules as the Department may prescribe.
(b) If a tax has been imposed under subsection (a), then a
service occupation tax must also be imposed at the same rate
upon all persons engaged, in the county but outside of a
municipality, in the business of making sales of service, who,
as an incident to making those sales of service, transfer
groceries, as defined in this Section, as an incident to a sale
of service.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department. The certificate of
registration that is issued by the Department to a retailer
under the Retailers' Occupation Tax Act or the Service
Occupation Tax Act shall permit the registrant to engage in a
business that is taxable under any ordinance or resolution
enacted pursuant to this subsection without registering
separately with the Department under the ordinance or
resolution or under this subsection.
The Department shall have full power to administer and
enforce this subsection, to collect all taxes and penalties
due under this subsection, to dispose of taxes and penalties
so collected in the manner provided in this Section and under
rules adopted by the Department, and to determine all rights
to credit memoranda arising on account of the erroneous

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payment of a tax or penalty under this subsection.
In the administration of and compliance with this
subsection, the Department and persons who are subject to this
subsection 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 set forth in Sections 2, 2c, 3 through 3-50 (in respect
to all provisions contained in those Sections other than: (i)
the State rate of tax; (ii) the exemption for food for human
consumption that is to be consumed off the premises where it is
sold (other than alcoholic beverages, food consisting of or
infused with adult use cannabis, soft drinks, candy, and food
that has been prepared for immediate consumption), which is
authorized to be taxed as provided in this subsection; and
(iii) the exemption for food prepared for immediate
consumption and transferred incident to a sale of service
subject to the Service Occupation Tax Act or the Service Use
Tax Act by an entity licensed under the Hospital Licensing
Act, the Nursing Home Care Act, the Assisted Living and Shared
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
Specialized Mental Health Rehabilitation Act of 2013, or the
Child Care Act of 1969, or an entity that holds a permit issued
pursuant to the Life Care Facilities Act, which is authorized
to be taxed as provided in this subsection), 4, 5, 7, 8, 9
(except as to the disposition of taxes and penalties

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collected), 10, 11, 12, 13, 15, 16, 17, 18, 19, and 20 of the
Service Occupation Tax Act and all provisions of the Uniform
Penalty and Interest Act, as fully as if those provisions were
set forth in this Section.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability by separately stating the tax as an
additional charge, which may be stated in combination, in a
single amount, with State tax that servicemen are authorized
to collect under the Service Use Tax Act, pursuant to any
bracketed schedules set forth by the Department.
(c) The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section. Those taxes and penalties shall
be deposited into the County Grocery Tax Trust Fund, a trust
fund created in the State treasury. Except as otherwise
provided in this Section, moneys in the County Grocery Tax
Trust Fund shall be used to make payments to counties and for
the payment of refunds under this Section.
Moneys deposited into the County Grocery Tax Trust Fund
under this Section are not subject to appropriation and shall
be used as provided in this Section. All deposits into the
County Grocery Tax Trust Fund shall be held in the County
Grocery Tax Trust Fund by the State Treasurer, ex officio, as
trustee separate and apart from all public moneys or funds of
this State.

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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 order 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 County Grocery Tax Trust Fund.
(d) As soon as possible after the first day of each month,
upon certification of the Department, the Comptroller shall
order transferred, and the Treasurer shall transfer, to the
STAR Bonds Revenue Fund the local sales tax increment, if any,
as defined in the Innovation Development and Economy Act,
collected under this Section.
Upon certification of the Department of Revenue as
provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in
the Capital Area Tourism Authority Act, collected under this
Section.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
if any, 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 counties, the
counties to be those from which retailers have paid taxes or

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penalties under this Section to the Department during the
second preceding calendar month. The amount to be paid to each
county shall be the amount (not including credit memoranda)
collected under this Section during the second preceding
calendar month by the Department plus an amount the Department
determines is necessary to offset any amounts that were
erroneously paid to a different taxing body, and not including
an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of such
county, and not including any amount that the Department
determines is necessary to offset any amounts that were
payable to a different taxing body but were erroneously paid
to the county, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund or the Capital Area
Tourism Bond Revenue Fund. Within 10 days after receipt by the
Comptroller of the disbursement certification to the counties
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the amounts in accordance with the directions
contained in the certification.
(e) Nothing in this Section shall be construed to
authorize a county 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.
(f) Except as otherwise provided in this subsection, an

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ordinance or resolution imposing or discontinuing the tax
hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department shall proceed to administer and enforce this
Section as of the first day of July next following the adoption
and filing, or (ii) be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following the adoption and filing.
(g) When certifying the amount of a monthly disbursement
to a county under this Section, the Department shall increase
or decrease the amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous
6 months from the time a misallocation is discovered.
(h) As used in this Section, "Department" means the
Department of Revenue.
For purposes of the tax authorized to be imposed under
subsection (a), "groceries" has the same meaning as "food for
human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, food
consisting of or infused with adult use cannabis, soft drinks,
candy, and food that has been prepared for immediate
consumption)", as further defined in Section 2-10 of the

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Retailers' Occupation Tax Act.
For purposes of the tax authorized to be imposed under
subsection (b), "groceries" has the same meaning as "food for
human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, food
consisting of or infused with adult use cannabis, soft drinks,
candy, and food that has been prepared for immediate
consumption)", as further defined in Section 3-10 of the
Service Occupation Tax Act.
For purposes of the tax authorized to be imposed under
subsection (b), "groceries" also means food prepared for
immediate consumption and transferred incident to a sale of
service subject to the Service Occupation Tax Act or the
Service Use Tax Act by an entity licensed under the Hospital
Licensing Act, the Nursing Home Care Act, the Assisted Living
and Shared Housing Act, the ID/DD Community Care Act, the
MC/DD Act, the Specialized Mental Health Rehabilitation Act of
2013, or the Child Care Act of 1969, or an entity that holds a
permit issued pursuant to the Life Care Facilities Act.
(i) This Section may be referred to as the County Grocery
Occupation Tax Law.
(Source: P.A. 103-781, eff. 8-5-24; 104-6, eff. 1-1-26.)
(55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
Sec. 5-1030. Hotel rooms, tax on gross rental receipts.
(a) The corporate authorities of any county may by

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ordinance or resolution impose a tax upon all persons engaged
in such county in the business of renting, leasing or letting
rooms in a hotel which is not located within a city, village,
or incorporated town that imposes a tax under Section 8-3-14
of the Illinois Municipal Code, as defined in "The Hotel
Operators' Occupation Tax Act", at a rate not to exceed 5% 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 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.
(b) With the consent of municipalities representing at
least 67% of the population of Winnebago County, as determined
by the 2010 federal decennial census and as expressed by
resolution of the corporate authorities of those
municipalities, the county board of Winnebago County may, by
ordinance, impose a tax upon all persons engaged in the county
in the business of renting, leasing, or letting rooms in a
hotel that imposes a tax under Section 8-3-14 of the Illinois
Municipal Code, as defined in the Hotel Operators' Occupation
Tax Act, at a rate not to exceed 2% of the gross rental
receipts from renting, leasing, or letting, excluding,
however, from gross rental receipts, the proceeds of the

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renting, leasing, or letting to permanent residents of that
hotel, 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 county board determines to be
necessary or practicable for the effective administration of
the tax. The tax shall be instituted on a county-wide basis and
shall be in addition to any tax imposed by this or any other
provision of law. The revenue generated under this subsection
shall be accounted for and segregated from all other funds of
the county and shall be utilized solely for either: (1)
encouraging, supporting, marketing, constructing, or
operating, either directly by the county or through other
taxing bodies within the county, sports, arts, or other
entertainment or tourism facilities or programs for the
purpose of promoting tourism, competitiveness, job growth, and
for the general health and well-being of the citizens of the
county; or (2) payment towards debt services on bonds issued
for the purposes set forth in this subsection.
(b-5) The county board of Sangamon County may, by
ordinance or resolution, impose a tax upon all persons engaged
in the county in the business of renting, leasing, or letting
rooms in a hotel that imposes a tax under Section 8-3-14 of the
Illinois Municipal Code, as defined in the Hotel Operators'
Occupation Tax Act, at a rate not to exceed 3% of the gross
rental receipts from renting, leasing, or letting, excluding,
however, from gross rental receipts, the proceeds of the

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renting, leasing, or letting to permanent residents of that
hotel, 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 county board determines to be
necessary or practicable for the effective administration of
the tax. The tax shall be instituted on a county-wide basis and
shall be in addition to any tax imposed by this or any other
provision of law. The revenue generated under this subsection
shall be accounted for and segregated from all other funds of
the county and shall be used solely for either: (1)
encouraging, supporting, marketing, constructing, or
operating, either directly by the county or through other
taxing bodies within the county, sports, arts, or other
entertainment or tourism facilities or programs for the
purpose of promoting tourism, competitiveness, job growth, and
for the general health and well-being of the citizens of the
county; or (2) payment of towards debt service services on
bonds issued for the purposes set forth in this subsection; or
(3) for the purposes described in the Capital Area Tourism
Authority Act.
(c) Except with respect to the imposition of a tax under
subsection (b-5)of this Section by the county board of
Sangamon County, with respect to which a Tourism Facility
Board shall not have any jurisdiction, a A Tourism Facility
Board shall be established, comprised of a representative from
the county and from each municipality that has approved the

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imposition of the tax under subsection (b) of this Section.
(1) A Board member's vote is weighted based on the
municipality's population relative to the population of
the county, with the county representing the population
within unincorporated areas of the county. Representatives
from the Rockford Park District and Rockford Area
Convention and Visitors Bureau shall serve as ex-officio
members with no voting rights.
(2) The Board must meet not less frequently than once
per year to direct the use of revenues collected from the
tax imposed under subsection (b) of this Section that are
not already directed for use pursuant to an
intergovernmental agreement between the county and another
entity represented on the Board, including the ex-officio
members, and for any other reason the Board deems
necessary. Affirmative actions of the Board shall require
a weighted vote of Board members representing not less
than 67% of the population of the county.
(3) The Board shall not be a separate unit of local
government, shall have no paid staff, and members of the
Board shall receive no compensation or reimbursement of
expenses from proceeds of the tax imposed under subsection
(b) of this Section.
(d) 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

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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
county 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.
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 its passage
and required publication.
The amounts collected by any county pursuant to this
Section shall be expended to promote tourism; conventions;
expositions; theatrical, sports and cultural activities within
that county or otherwise to attract nonresident overnight
visitors to the county.
Any county may agree with any unit of local government,
including any authority defined as a metropolitan exposition,
auditorium and office building authority, fair and exposition
authority, exposition and auditorium authority, or civic
center authority created pursuant to provisions of Illinois
law and the territory of which unit of local government or
authority is co-extensive with or wholly within such county,
to impose and collect for a period not to exceed 40 years, any
portion or all of the tax authorized pursuant to this Section
and to transmit such tax so collected to such unit of local

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government or authority. The amount so paid shall be expended
by any such unit of local government or authority for the
purposes for which such tax is authorized. Any such agreement
must be authorized by resolution or ordinance, as the case may
be, of such county and unit of local government or authority,
and such agreement may provide for the irrevocable imposition
and collection of said tax at such rate, or amount as limited
by a given rate, as may be agreed upon for the full period of
time set forth in such agreement; and such agreement may
further provide for any other terms as deemed necessary or
advisable by such county and such unit of local government or
authority. Any such agreement shall be binding and enforceable
by either party to such agreement. Such agreement entered into
pursuant to this Section shall not in any event constitute an
indebtedness of such county subject to any limitation imposed
by statute or otherwise.
(Source: P.A. 103-781, eff. 8-5-24.)
Section 5-915. The Illinois Municipal Code is amended by
changing Sections 8-11-1, 8-11-5, and 11-74.3-6 as follows:
(65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
Act. The corporate authorities of a home rule municipality may
impose a tax upon all persons engaged in the business of
selling tangible personal property, other than an item of

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tangible personal property titled or registered with an agency
of this State's government, at retail in the municipality on
the gross receipts from these sales made in the course of such
business. If imposed, the tax shall only be imposed in 1/4%
increments. On and after September 1, 1991, this additional
tax may not be imposed on tangible personal property taxed at
the 1% rate under the Retailers' Occupation Tax Act (or at the
0% rate imposed under this amendatory Act of the 102nd General
Assembly). Beginning December 1, 2019, this tax is not imposed
on sales of aviation fuel unless the tax revenue is expended
for airport-related purposes. If a municipality does not have
an airport-related purpose to which it dedicates aviation fuel
tax revenue, then aviation fuel is excluded from the tax. Each
municipality must comply with the certification requirements
for airport-related purposes under Section 2-22 of the
Retailers' Occupation Tax Act. For purposes of this Section,
"airport-related purposes" has the meaning ascribed in Section
6z-20.2 of the State Finance Act. This exclusion for aviation
fuel only applies for so long as the revenue use requirements
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
municipality. The changes made to this Section by this
amendatory Act of the 101st General Assembly are a denial and
limitation of home rule powers and functions under subsection
(g) of Section 6 of Article VII of the Illinois Constitution.
The tax imposed by a home rule municipality under this Section
and all civil penalties that may be assessed as an incident of

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the tax shall be collected and enforced by the State
Department of Revenue. The certificate of registration that is
issued by the Department to a retailer under the Retailers'
Occupation Tax Act shall permit the retailer to engage in a
business that is taxable under any ordinance or resolution
enacted pursuant to this Section without registering
separately with the Department under such 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 hereinafter provided; 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
Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65
(in respect to all provisions therein other than the State
rate of tax), 2c, 3 (except as to the disposition of taxes and
penalties collected, and except that the retailer's discount
is not allowed for taxes paid on aviation fuel that are subject
to the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,

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5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform
Penalty and Interest Act, as fully as if those provisions were
set forth herein.
No tax may be imposed by a home rule municipality under
this Section unless the municipality also imposes a tax at the
same rate under Section 8-11-5 of this Act.
If, on January 1, 2025, a unit of local government has in
effect a tax under this Section, or if, after January 1, 2025,
a unit of local government imposes a tax under this Section,
then that tax applies to leases of tangible personal property
in effect, entered into, or renewed on or after that date in
the same manner as the tax under this Section and in accordance
with the changes made by this amendatory Act of the 103rd
General Assembly.
Persons subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
seller's tax liability hereunder by separately stating that
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax which sellers
are required to collect under the Use Tax Act, pursuant to such
bracket schedules as the Department may prescribe.
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 order to be drawn for the

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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 home rule municipal retailers' occupation
tax fund or the Local Government Aviation Trust Fund, as
appropriate.
Except as otherwise provided in this paragraph, the
Department shall immediately pay over to the State Treasurer,
ex officio, as trustee, all taxes and penalties collected
hereunder for deposit into the Home Rule Municipal Retailers'
Occupation Tax Fund. Taxes and penalties collected on aviation
fuel sold on or after December 1, 2019, shall be immediately
paid over by the Department to the State Treasurer, ex
officio, as trustee, for deposit into the Local Government
Aviation Trust Fund. The Department shall only pay moneys into
the Local Government Aviation Trust Fund under this Section
for so long as the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133 are binding on the State.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, to the STAR
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected under
this Section during the second preceding calendar month for
sales within a STAR bond district.
Upon certification of the Department of Revenue as

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provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in
the Capital Area Tourism Authority Act, collected under this
Section during the second preceding calendar month for sales
within the Capital Area Tourism District.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
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,
the municipalities to be those from which retailers 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 and not including taxes and penalties collected on
aviation fuel sold on or after December 1, 2019) collected
hereunder during the second preceding calendar month by the
Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to
a different taxing body, and not including an amount equal to
the amount of refunds made during the second preceding
calendar month by the Department on behalf of such
municipality, and not including any amount that the Department
determines is necessary to offset any amounts that were

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payable to a different taxing body but were erroneously paid
to the municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund or the Capital Area
Tourism Bond Revenue Fund, less 1.5% of the remainder, which
the Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the municipalities, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
Section. Within 10 days after receipt by the Comptroller of
the disbursement certification to the municipalities and the
Tax Compliance and Administration Fund provided for in this
Section to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained
in the certification.
In addition to the disbursement required by the preceding
paragraph and in order to mitigate delays caused by
distribution procedures, an allocation shall, if requested, be
made within 10 days after January 14, 1991, and in November of
1991 and each year thereafter, to each municipality that
received more than $500,000 during the preceding fiscal year,
(July 1 through June 30) whether collected by the municipality
or disbursed by the Department as required by this Section.
Within 10 days after January 14, 1991, participating
municipalities shall notify the Department in writing of their

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intent to participate. In addition, for the initial
distribution, participating municipalities shall certify to
the Department the amounts collected by the municipality for
each month under its home rule occupation and service
occupation tax during the period July 1, 1989 through June 30,
1990. The allocation within 10 days after January 14, 1991,
shall be in an amount equal to the monthly average of these
amounts, excluding the 2 months of highest receipts. The
monthly average for the period of July 1, 1990 through June 30,
1991 will be determined as follows: the amounts collected by
the municipality under its home rule occupation and service
occupation tax during the period of July 1, 1990 through
September 30, 1990, plus amounts collected by the Department
and paid to such municipality through June 30, 1991, excluding
the 2 months of highest receipts. The monthly average for each
subsequent period of July 1 through June 30 shall be an amount
equal to the monthly distribution made to each such
municipality under the preceding paragraph during this period,
excluding the 2 months of highest receipts. The distribution
made in November 1991 and each year thereafter under this
paragraph and the preceding paragraph shall be reduced by the
amount allocated and disbursed under this paragraph in the
preceding period of July 1 through June 30. The Department
shall prepare and certify to the Comptroller for disbursement
the allocations made in accordance with this paragraph.
For the purpose of determining the local governmental unit

10400SB2829sam004 - 93 - LRB104 17590 HLH 38262 a
whose tax is applicable, a retail sale by a producer of coal or
other mineral mined in Illinois is a sale at retail at the
place where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to
coal or other mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the United States Constitution as a sale
in interstate or foreign commerce.
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.
An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of September next following the adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder or effecting a change in
the rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax

10400SB2829sam004 - 94 - LRB104 17590 HLH 38262 a
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the
Department shall proceed to administer and enforce this
Section as of the first day of January next following the
adoption and filing. However, a municipality located in a
county with a population in excess of 3,000,000 that elected
to become a home rule unit at the general primary election in
1994 may adopt an ordinance or resolution imposing the tax
under this Section and file a certified copy of the ordinance
or resolution with the Department on or before July 1, 1994.
The Department shall then proceed to administer and enforce
this Section as of October 1, 1994. Beginning April 1, 1998, an
ordinance or resolution imposing or discontinuing the tax
hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department shall proceed to administer and enforce this
Section as of the first day of July next following the adoption
and filing; or (ii) be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following the adoption and filing.
When certifying the amount of a monthly disbursement to a
municipality under this Section, the Department shall increase

10400SB2829sam004 - 95 - LRB104 17590 HLH 38262 a
or decrease the amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous
6 months from the time a misallocation is discovered.
Any unobligated balance remaining in the Municipal
Retailers' Occupation Tax Fund on December 31, 1989, which
fund was abolished by Public Act 85-1135, and all receipts of
municipal tax as a result of audits of liability periods prior
to January 1, 1990, shall be paid into the Local Government Tax
Fund for distribution as provided by this Section prior to the
enactment of Public Act 85-1135. All receipts of municipal tax
as a result of an assessment not arising from an audit, for
liability periods prior to January 1, 1990, shall be paid into
the Local Government Tax Fund for distribution before July 1,
1990, as provided by this Section prior to the enactment of
Public Act 85-1135; and on and after July 1, 1990, all such
receipts shall be distributed as provided in Section 6z-18 of
the State Finance Act.
As used in this Section, "municipal" and "municipality"
means a city, village or incorporated town, including an
incorporated town that has superseded a civil township.
This Section shall be known and may be cited as the Home
Rule Municipal Retailers' Occupation Tax Act.
(Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)
(65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)

10400SB2829sam004 - 96 - LRB104 17590 HLH 38262 a
Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
Act. The corporate authorities of a home rule municipality may
impose a tax upon all persons engaged, in such municipality,
in the business of making sales of service at the same rate of
tax imposed pursuant to Section 8-11-1, of the selling price
of all tangible personal property transferred by such
servicemen either in the form of tangible personal property or
in the form of real estate as an incident to a sale of service.
If imposed, such tax shall only be imposed in 1/4% increments.
On and after September 1, 1991, this additional tax may not be
imposed on tangible personal property taxed at the 1% rate
under the Service Occupation Tax Act (or at the 0% rate imposed
under this amendatory Act of the 102nd General Assembly).
Beginning December 1, 2019, this tax may not be imposed on
sales of aviation fuel unless the tax revenue is expended for
airport-related purposes. If a municipality does not have an
airport-related purpose to which it dedicates aviation fuel
tax revenue, then aviation fuel shall be excluded from tax.
Each municipality must comply with the certification
requirements for airport-related purposes under Section 2-22
of the Retailers' Occupation Tax Act. For purposes of this
Section, "airport-related purposes" has the meaning ascribed
in Section 6z-20.2 of the State Finance Act. This exception
for aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State. The changes made to this Section by this

10400SB2829sam004 - 97 - LRB104 17590 HLH 38262 a
amendatory Act of the 101st General Assembly are a denial and
limitation of home rule powers and functions under subsection
(g) of Section 6 of Article VII of the Illinois Constitution.
The tax imposed by a home rule municipality pursuant to 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 which
is issued by the Department to a retailer under the Retailers'
Occupation Tax Act or under the Service Occupation Tax Act
shall permit such registrant to engage in a business which is
taxable under any ordinance or resolution enacted pursuant to
this Section without registering separately with the
Department under such 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 hereinafter provided, 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 Sections 1a-1, 2, 2a, 3
through 3-50 (in respect to all provisions therein other than

10400SB2829sam004 - 98 - LRB104 17590 HLH 38262 a
the State rate of tax), 4 (except that the reference to the
State shall be to the taxing municipality), 5, 7, 8 (except
that the jurisdiction to which the tax shall be a debt to the
extent indicated in that Section 8 shall be the taxing
municipality), 9 (except as to the disposition of taxes and
penalties collected, and except that the returned merchandise
credit for this municipal tax may not be taken against any
State tax, and except that the retailer's discount is not
allowed for taxes paid on aviation fuel that are subject to the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133), 10, 11, 12 (except the reference therein to Section 2b
of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State shall mean the taxing municipality),
the first paragraph of Section 15, 16, 17 (except that credit
memoranda issued hereunder may not be used to discharge any
State tax liability), 18, 19 and 20 of the Service Occupation
Tax Act and Section 3-7 of the Uniform Penalty and Interest
Act, as fully as if those provisions were set forth herein.
No tax may be imposed by a home rule municipality pursuant
to this Section unless such municipality also imposes a tax at
the same rate pursuant to Section 8-11-1 of this Act.
Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves for
their serviceman's tax liability hereunder by separately
stating such tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax

10400SB2829sam004 - 99 - LRB104 17590 HLH 38262 a
which servicemen are authorized to collect under the Service
Use Tax Act, pursuant to such bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in such
notification from the Department. Such refund shall be paid by
the State Treasurer out of the home rule municipal retailers'
occupation tax fund or the Local Government Aviation Trust
Fund, as appropriate.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes and penalties collected
hereunder for deposit into the Home Rule Municipal Retailers'
Occupation Tax Fund. Taxes and penalties collected on aviation
fuel sold on or after December 1, 2019, shall be immediately
paid over by the Department to the State Treasurer, ex
officio, as trustee, for deposit into the Local Government
Aviation Trust Fund. The Department shall only pay moneys into
the Local Government Aviation Trust Fund under this Section
for so long as the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133 are binding on the municipality.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the

10400SB2829sam004 - 100 - LRB104 17590 HLH 38262 a
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, to the STAR
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected under
this Section during the second preceding calendar month for
sales within a STAR bond district.
Upon certification of the Department of Revenue as
provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in
the Capital Area Tourism Authority Act, collected under this
Section during the second preceding calendar month for sales
within the Capital Area Tourism District.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
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,
the municipalities to be those from which suppliers and
servicemen 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 and not including taxes and
penalties collected on aviation fuel sold on or after December
1, 2019) collected hereunder during the second preceding

10400SB2829sam004 - 101 - LRB104 17590 HLH 38262 a
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 such
municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund or the Capital Area
Tourism Bond Revenue Fund, less 1.5% of the remainder, which
the Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the municipalities, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
Section. Within 10 days after receipt, by the Comptroller, of
the disbursement certification to the municipalities and the
Tax Compliance and Administration Fund provided for in this
Section to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained
in such certification.
In addition to the disbursement required by the preceding
paragraph and in order to mitigate delays caused by
distribution procedures, an allocation shall, if requested, be
made within 10 days after January 14, 1991, and in November of
1991 and each year thereafter, to each municipality that
received more than $500,000 during the preceding fiscal year,
(July 1 through June 30) whether collected by the municipality
or disbursed by the Department as required by this Section.

10400SB2829sam004 - 102 - LRB104 17590 HLH 38262 a
Within 10 days after January 14, 1991, participating
municipalities shall notify the Department in writing of their
intent to participate. In addition, for the initial
distribution, participating municipalities shall certify to
the Department the amounts collected by the municipality for
each month under its home rule occupation and service
occupation tax during the period July 1, 1989 through June 30,
1990. The allocation within 10 days after January 14, 1991,
shall be in an amount equal to the monthly average of these
amounts, excluding the 2 months of highest receipts. Monthly
average for the period of July 1, 1990 through June 30, 1991
will be determined as follows: the amounts collected by the
municipality under its home rule occupation and service
occupation tax during the period of July 1, 1990 through
September 30, 1990, plus amounts collected by the Department
and paid to such municipality through June 30, 1991, excluding
the 2 months of highest receipts. The monthly average for each
subsequent period of July 1 through June 30 shall be an amount
equal to the monthly distribution made to each such
municipality under the preceding paragraph during this period,
excluding the 2 months of highest receipts. The distribution
made in November 1991 and each year thereafter under this
paragraph and the preceding paragraph shall be reduced by the
amount allocated and disbursed under this paragraph in the
preceding period of July 1 through June 30. The Department
shall prepare and certify to the Comptroller for disbursement

10400SB2829sam004 - 103 - LRB104 17590 HLH 38262 a
the allocations made in accordance with this paragraph.
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.
An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of September next following such adoption and
filing. Beginning January 1, 1992, an ordinance or resolution
imposing or discontinuing the tax hereunder or effecting a
change in the rate thereof shall be adopted and a certified
copy thereof filed with the Department on or before the first
day of July, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of
October next following such adoption and filing. Beginning
January 1, 1993, an ordinance or resolution imposing or
discontinuing the tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following such adoption and filing. However, a municipality
located in a county with a population in excess of 3,000,000

10400SB2829sam004 - 104 - LRB104 17590 HLH 38262 a
that elected to become a home rule unit at the general primary
election in 1994 may adopt an ordinance or resolution imposing
the tax under this Section and file a certified copy of the
ordinance or resolution with the Department on or before July
1, 1994. The Department shall then proceed to administer and
enforce this Section as of October 1, 1994. Beginning April 1,
1998, an ordinance or resolution imposing or discontinuing the
tax hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department shall proceed to administer and enforce this
Section as of the first day of July next following the adoption
and filing; or (ii) be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following the adoption and filing.
Any unobligated balance remaining in the Municipal
Retailers' Occupation Tax Fund on December 31, 1989, which
fund was abolished by Public Act 85-1135, and all receipts of
municipal tax as a result of audits of liability periods prior
to January 1, 1990, shall be paid into the Local Government Tax
Fund, for distribution as provided by this Section prior to
the enactment of Public Act 85-1135. All receipts of municipal
tax as a result of an assessment not arising from an audit, for
liability periods prior to January 1, 1990, shall be paid into

10400SB2829sam004 - 105 - LRB104 17590 HLH 38262 a
the Local Government Tax Fund for distribution before July 1,
1990, as provided by this Section prior to the enactment of
Public Act 85-1135, and on and after July 1, 1990, all such
receipts shall be distributed as provided in Section 6z-18 of
the State Finance Act.
As used in this Section, "municipal" and "municipality"
means a city, village or incorporated town, including an
incorporated town which has superseded a civil township.
This Section shall be known and may be cited as the Home
Rule Municipal Service Occupation Tax Act.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(65 ILCS 5/11-74.3-6)
Sec. 11-74.3-6. Business district revenue and obligations;
business district tax allocation fund.
(a) If the corporate authorities of a municipality have
approved a business district plan, have designated a business
district, and have elected to impose a tax by ordinance
pursuant to subsection (10) or (11) of Section 11-74.3-3, then
each year after the date of the approval of the ordinance but
terminating upon the date all business district project costs
and all obligations paying or reimbursing business district
project costs, if any, have been paid, but in no event later
than the dissolution date, all amounts generated by the
retailers' occupation tax and service occupation tax shall be

10400SB2829sam004 - 106 - LRB104 17590 HLH 38262 a
collected and the tax shall be enforced by the Department of
Revenue in the same manner as all retailers' occupation taxes
and service occupation taxes imposed in the municipality
imposing the tax and all amounts generated by the hotel
operators' occupation tax shall be collected and the tax shall
be enforced by the municipality in the same manner as all hotel
operators' occupation taxes imposed in the municipality
imposing the tax. The corporate authorities of the
municipality shall deposit the proceeds of the taxes imposed
under subsections (10) and (11) of Section 11-74.3-3 into a
special fund of the municipality called the "[Name of]
Business District Tax Allocation Fund" for the purpose of
paying or reimbursing business district project costs and
obligations incurred in the payment of those costs.
(b) The corporate authorities of a municipality that has
designated a business district under this Law may, by
ordinance, impose a Business District Retailers' Occupation
Tax upon all persons engaged in the business of selling
tangible personal property, other than an item of tangible
personal property titled or registered with an agency of this
State's government, at retail in the business district at a
rate not to exceed 1% of the gross receipts from the sales made
in the course of such business, to be imposed only in 0.25%
increments. The tax may not be imposed on tangible personal
property taxed at the rate of 1% under the Retailers'
Occupation Tax Act (or at the 0% rate imposed under this

10400SB2829sam004 - 107 - LRB104 17590 HLH 38262 a
amendatory Act of the 102nd General Assembly). Beginning
December 1, 2019 and through December 31, 2020, this tax is not
imposed on sales of aviation fuel unless the tax revenue is
expended for airport-related purposes. If the District does
not have an airport-related purpose to which it dedicates
aviation fuel tax revenue, then aviation fuel is excluded from
the tax. Each municipality must comply with the certification
requirements for airport-related purposes under Section 2-22
of the Retailers' Occupation Tax Act. For purposes of this
Section, "airport-related purposes" has the meaning ascribed
in Section 6z-20.2 of the State Finance Act. Beginning January
1, 2021, this tax is not imposed on sales of aviation fuel for
so long as the revenue use requirements of 49 U.S.C. 47107(b)
and 49 U.S.C. 47133 are binding on the District.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department of Revenue. The
certificate of registration that is issued by the Department
to a retailer under the Retailers' Occupation Tax Act shall
permit the retailer to engage in a business that is taxable
under any ordinance or resolution enacted pursuant to this
subsection without registering separately with the Department
under such ordinance or resolution or under this subsection.
The Department of Revenue shall have full power to administer
and enforce this subsection; to collect all taxes and
penalties due under this subsection in the manner hereinafter

10400SB2829sam004 - 108 - LRB104 17590 HLH 38262 a
provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
under this subsection. In the administration of, and
compliance with, this subsection, the Department and persons
who are subject to this subsection shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions, and definitions of terms
and employ the same modes of procedure, as are prescribed in
Sections 1, 1a through 1o, 2 through 2-65 (in respect to all
provisions therein other than the State rate of tax), 2c
through 2h, 3 (except as to the disposition of taxes and
penalties collected, and except that the retailer's discount
is not allowed for taxes paid on aviation fuel that are subject
to the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6,
6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the Retailers'
Occupation Tax Act and all provisions of the Uniform Penalty
and Interest Act, as fully as if those provisions were set
forth herein.
Persons subject to any tax imposed under this subsection
may reimburse themselves for their seller's tax liability
under this subsection by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes that sellers are required
to collect under the Use Tax Act, in accordance with such

10400SB2829sam004 - 109 - LRB104 17590 HLH 38262 a
bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order 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 business district retailers' occupation
tax fund or the Local Government Aviation Trust Fund, as
appropriate.
Except as otherwise provided in this paragraph, the
Department shall immediately pay over to the State Treasurer,
ex officio, as trustee, all taxes, penalties, and interest
collected under this subsection for deposit into the business
district retailers' occupation tax fund. Taxes and penalties
collected on aviation fuel sold on or after December 1, 2019,
shall be immediately paid over by the Department to the State
Treasurer, ex officio, as trustee, for deposit into the Local
Government Aviation Trust Fund. The Department shall only pay
moneys into the Local Government Aviation Trust Fund under
this Section for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
District.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the
Department of Revenue, the Comptroller shall order

10400SB2829sam004 - 110 - LRB104 17590 HLH 38262 a
transferred, and the Treasurer shall transfer, to the STAR
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected under
this subsection during the second preceding calendar month for
sales within a STAR bond district.
Upon certification of the Department of Revenue as
provided in the Capital Area Tourism Authority Act, the
Comptroller shall order transferred, and the Treasurer shall
transfer, to the Capital Area Tourism Bond Revenue Fund the
local sales tax contribution, as applicable and as defined in
the Capital Area Tourism Authority Act, collected under this
subsection during the second preceding calendar month for
sales within a Capital Area Tourism District.
After the monthly transfers transfer to the STAR Bonds
Revenue Fund and the Capital Area Tourism Bond Revenue Fund,
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 the business district retailers' occupation tax fund, the
municipalities to be those from which retailers have paid
taxes or penalties under this subsection 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 and not including taxes and penalties
collected on aviation fuel sold on or after December 1, 2019)
collected under this subsection during the second preceding

10400SB2829sam004 - 111 - LRB104 17590 HLH 38262 a
calendar month by the Department plus an amount the Department
determines is necessary to offset any amounts that were
erroneously paid to a different taxing body, and not including
an amount equal to the amount of refunds made during the second
preceding calendar month by the Department, less 2% of that
amount (except the amount collected on aviation fuel sold on
or after December 1, 2019), which shall be deposited into the
Tax Compliance and Administration Fund and shall be used by
the Department, subject to appropriation, to cover the costs
of the Department in administering and enforcing the
provisions of this subsection, on behalf of such municipality,
and not including any amount that the Department determines is
necessary to offset any amounts that were payable to a
different taxing body but were erroneously paid to the
municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund or the Capital Area
Tourism Bond Revenue Fund. Within 10 days after receipt by the
Comptroller of the disbursement certification to the
municipalities provided for in this subsection to be given to
the Comptroller by the Department, the Comptroller shall cause
the orders to be drawn for the respective amounts in
accordance with the directions contained in the certification.
The proceeds of the tax paid to municipalities under this
subsection shall be deposited into the Business District Tax
Allocation Fund by the municipality.
An ordinance imposing or discontinuing the tax under this

10400SB2829sam004 - 112 - LRB104 17590 HLH 38262 a
subsection or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department, if all other requirements of this subsection
are met, shall proceed to administer and enforce this
subsection as of the first day of July next following the
adoption and filing; or (ii) be adopted and a certified copy
thereof filed with the Department on or before the first day of
October, whereupon, if all other requirements of this
subsection are met, the Department shall proceed to administer
and enforce this subsection as of the first day of January next
following the adoption and filing.
The Department of Revenue shall not administer or enforce
an ordinance imposing, discontinuing, or changing the rate of
the tax under this subsection, until the municipality also
provides, in the manner prescribed by the Department, the
boundaries of the business district and each address in the
business district in such a way that the Department can
determine by its address whether a business is located in the
business district. The municipality must provide this boundary
and address information to the Department on or before April 1
for administration and enforcement of the tax under this
subsection by the Department beginning on the following July 1
and on or before October 1 for administration and enforcement
of the tax under this subsection by the Department beginning
on the following January 1. The Department of Revenue shall

10400SB2829sam004 - 113 - LRB104 17590 HLH 38262 a
not administer or enforce any change made to the boundaries of
a business district or address change, addition, or deletion
until the municipality reports the boundary change or address
change, addition, or deletion to the Department in the manner
prescribed by the Department. The municipality must provide
this boundary change information or address change, addition,
or deletion to the Department on or before April 1 for
administration and enforcement by the Department of the change
beginning on the following July 1 and on or before October 1
for administration and enforcement by the Department of the
change beginning on the following January 1. The retailers in
the business district shall be responsible for charging the
tax imposed under this subsection. If a retailer is
incorrectly included or excluded from the list of those
required to collect the tax under this subsection, both the
Department of Revenue and the retailer shall be held harmless
if they reasonably relied on information provided by the
municipality.
A municipality that imposes the tax under this subsection
must submit to the Department of Revenue any other information
as the Department may require for the administration and
enforcement of the tax.
When certifying the amount of a monthly disbursement to a
municipality under this subsection, the Department shall
increase or decrease the amount by an amount necessary to
offset any misallocation of previous disbursements. The offset

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amount shall be the amount erroneously disbursed within the
previous 6 months from the time a misallocation is discovered.
Nothing in this subsection shall be construed to authorize
the 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.
If a tax is imposed under this subsection (b), a tax shall
also be imposed under subsection (c) of this Section.
(c) If a tax has been imposed under subsection (b), a
Business District Service Occupation Tax shall also be imposed
upon all persons engaged, in the business district, in the
business of making sales of service, who, as an incident to
making those sales of service, transfer tangible personal
property within the business district, either in the form of
tangible personal property or in the form of real estate as an
incident to a sale of service. The tax shall be imposed at the
same rate as the tax imposed in subsection (b) and shall not
exceed 1% of the selling price of tangible personal property
so transferred within the business district, to be imposed
only in 0.25% increments. The tax may not be imposed on
tangible personal property taxed at the 1% rate under the
Service Occupation Tax Act (or at the 0% rate imposed under
this amendatory Act of the 102nd General Assembly). Beginning
December 1, 2019, this tax is not imposed on sales of aviation
fuel unless the tax revenue is expended for airport-related

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purposes. If the District does not have an airport-related
purpose to which it dedicates aviation fuel tax revenue, then
aviation fuel is excluded from the tax. Each municipality must
comply with the certification requirements for airport-related
purposes under Section 2-22 of the Retailers' Occupation Tax
Act. For purposes of this Act, "airport-related purposes" has
the meaning ascribed in Section 6z-20.2 of the State Finance
Act. Beginning January 1, 2021, this tax is not imposed on
sales of aviation fuel for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the District.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department of Revenue. The
certificate of registration which is issued by the Department
to a retailer under the Retailers' Occupation Tax Act or under
the Service Occupation Tax Act shall permit such registrant to
engage in a business which is taxable under any ordinance or
resolution enacted pursuant to this subsection without
registering separately with the Department under such
ordinance or resolution or under this subsection. The
Department of Revenue shall have full power to administer and
enforce this subsection; to collect all taxes and penalties
due under this subsection; to dispose of taxes and penalties
so collected in the manner hereinafter provided; and to
determine all rights to credit memoranda arising on account of

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the erroneous payment of tax or penalty under this subsection.
In the administration of, and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms and employ the same modes of
procedure as are prescribed in Sections 2, 2a through 2d, 3
through 3-50 (in respect to all provisions therein other than
the State rate of tax), 4 (except that the reference to the
State shall be to the business district), 5, 7, 8 (except that
the jurisdiction to which the tax shall be a debt to the extent
indicated in that Section 8 shall be the municipality), 9
(except as to the disposition of taxes and penalties
collected, and except that the returned merchandise credit for
this tax may not be taken against any State tax, and except
that the retailer's discount is not allowed for taxes paid on
aviation fuel that are subject to the revenue use requirements
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except
the reference therein to Section 2b of the Retailers'
Occupation Tax Act), 13 (except that any reference to the
State shall mean the municipality), the first paragraph of
Section 15, and Sections 16, 17, 18, 19 and 20 of the Service
Occupation Tax Act and all provisions of the Uniform Penalty
and Interest Act, as fully as if those provisions were set
forth herein.

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Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability hereunder by separately stating the
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that
servicemen are authorized to collect under the Service Use Tax
Act, in accordance with such bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in such
notification from the Department. Such refund shall be paid by
the State Treasurer out of the business district retailers'
occupation tax fund or the Local Government Aviation Trust
Fund, as appropriate.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer,
ex-officio, as trustee, all taxes, penalties, and interest
collected under this subsection for deposit into the business
district retailers' occupation tax fund. Taxes and penalties
collected on aviation fuel sold on or after December 1, 2019,
shall be immediately paid over by the Department to the State
Treasurer, ex officio, as trustee, for deposit into the Local
Government Aviation Trust Fund. The Department shall only pay

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moneys into the Local Government Aviation Trust Fund under
this Section for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
District.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, to the STAR
Bonds Revenue Fund the local sales tax increment, as defined
in the Innovation Development and Economy Act, collected under
this subsection during the second preceding calendar month for
sales within a STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund,
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 the business district retailers' occupation tax fund, the
municipalities to be those from which suppliers and servicemen
have paid taxes or penalties under this subsection 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 and not including taxes and
penalties collected on aviation fuel sold on or after December
1, 2019) collected under this subsection during the second
preceding calendar month by the Department, less 2% of that
amount (except the amount collected on aviation fuel sold on

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or after December 1, 2019), which shall be deposited into the
Tax Compliance and Administration Fund and shall be used by
the Department, subject to appropriation, to cover the costs
of the Department in administering and enforcing the
provisions of this subsection, and not including an amount
equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of such
municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund. Within 10 days
after receipt, by the Comptroller, of the disbursement
certification to the municipalities, provided for in this
subsection to be given to the Comptroller by the Department,
the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained
in such certification. The proceeds of the tax paid to
municipalities under this subsection shall be deposited into
the Business District Tax Allocation Fund by the municipality.
An ordinance imposing or discontinuing the tax under this
subsection or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department, if all other requirements of this subsection
are met, shall proceed to administer and enforce this
subsection as of the first day of July next following the
adoption and filing; or (ii) be adopted and a certified copy
thereof filed with the Department on or before the first day of

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October, whereupon, if all other conditions of this subsection
are met, the Department shall proceed to administer and
enforce this subsection as of the first day of January next
following the adoption and filing.
The Department of Revenue shall not administer or enforce
an ordinance imposing, discontinuing, or changing the rate of
the tax under this subsection, until the municipality also
provides, in the manner prescribed by the Department, the
boundaries of the business district in such a way that the
Department can determine by its address whether a business is
located in the business district. The municipality must
provide this boundary and address information to the
Department on or before April 1 for administration and
enforcement of the tax under this subsection by the Department
beginning on the following July 1 and on or before October 1
for administration and enforcement of the tax under this
subsection by the Department beginning on the following
January 1. The Department of Revenue shall not administer or
enforce any change made to the boundaries of a business
district or address change, addition, or deletion until the
municipality reports the boundary change or address change,
addition, or deletion to the Department in the manner
prescribed by the Department. The municipality must provide
this boundary change information or address change, addition,
or deletion to the Department on or before April 1 for
administration and enforcement by the Department of the change

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beginning on the following July 1 and on or before October 1
for administration and enforcement by the Department of the
change beginning on the following January 1. The retailers in
the business district shall be responsible for charging the
tax imposed under this subsection. If a retailer is
incorrectly included or excluded from the list of those
required to collect the tax under this subsection, both the
Department of Revenue and the retailer shall be held harmless
if they reasonably relied on information provided by the
municipality.
A municipality that imposes the tax under this subsection
must submit to the Department of Revenue any other information
as the Department may require for the administration and
enforcement of the tax.
Nothing in this subsection shall be construed to authorize
the 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 the
State.
If a tax is imposed under this subsection (c), a tax shall
also be imposed under subsection (b) of this Section.
(c-5) If, on January 1, 2025, a unit of local government
has in effect a tax under this Section, or if, after January 1,
2025, a unit of local government imposes a tax under this
Section, then that tax applies to leases of tangible personal
property in effect, entered into, or renewed on or after that

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date in the same manner as the tax under this Section and in
accordance with the changes made by this amendatory Act of the
103rd General Assembly.
(d) By ordinance, a municipality that has designated a
business district under this Law may impose an occupation tax
upon all persons engaged in the business district 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 1% of the gross rental receipts from the renting,
leasing, or letting of hotel rooms within the business
district, to be imposed only in 0.25% increments, excluding,
however, from gross rental receipts the proceeds of renting,
leasing, or letting to permanent residents of a hotel, as
defined in the Hotel Operators' Occupation Tax Act, and
proceeds from the tax imposed under subsection (c) of Section
13 of the Metropolitan Pier and Exposition Authority Act.
The tax imposed by the municipality under this subsection
and all civil penalties that may be assessed as an incident to
that tax shall be collected and enforced by the municipality
imposing the tax. The municipality shall have full power to
administer and enforce this subsection, to collect all taxes
and penalties due under this subsection, to dispose of taxes
and penalties so collected in the manner provided in this
subsection, and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
under this subsection. In the administration of and compliance

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with this subsection, the municipality and persons who are
subject to this subsection shall have the same rights,
remedies, privileges, immunities, powers, and duties, shall be
subject to the same conditions, restrictions, limitations,
penalties, and definitions of terms, and shall employ the same
modes of procedure as are employed with respect to a tax
adopted by the municipality under Section 8-3-14 of this Code.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability for that tax by separately stating that tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes imposed under the Hotel
Operators' Occupation Tax Act, and with any other tax.
Nothing in this subsection 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.
The proceeds of the tax imposed under this subsection
shall be deposited into the Business District Tax Allocation
Fund.
(e) Obligations secured by the Business District Tax
Allocation Fund may be issued to provide for the payment or
reimbursement of business district project costs. Those
obligations, when so issued, shall be retired in the manner
provided in the ordinance authorizing the issuance of those
obligations by the receipts of taxes imposed pursuant to

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subsections (10) and (11) of Section 11-74.3-3 and by other
revenue designated or pledged by the municipality. A
municipality may in the ordinance pledge, for any period of
time up to and including the dissolution date, all or any part
of the funds in and to be deposited in the Business District
Tax Allocation Fund to the payment of business district
project costs and obligations. Whenever a municipality pledges
all of the funds to the credit of a business district tax
allocation fund to secure obligations issued or to be issued
to pay or reimburse business district project costs, the
municipality may specifically provide that funds remaining to
the credit of such business district tax allocation fund after
the payment of such obligations shall be accounted for
annually and shall be deemed to be "surplus" funds, and such
"surplus" funds shall be expended by the municipality for any
business district project cost as approved in the business
district plan. Whenever a municipality pledges less than all
of the monies to the credit of a business district tax
allocation fund to secure obligations issued or to be issued
to pay or reimburse business district project costs, the
municipality shall provide that monies to the credit of the
business district tax allocation fund and not subject to such
pledge or otherwise encumbered or required for payment of
contractual obligations for specific business district project
costs shall be calculated annually and shall be deemed to be
"surplus" funds, and such "surplus" funds shall be expended by

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the municipality for any business district project cost as
approved in the business district plan.
No obligation issued pursuant to this Law and secured by a
pledge of all or any portion of any revenues received or to be
received by the municipality from the imposition of taxes
pursuant to subsection (10) of Section 11-74.3-3, shall be
deemed to constitute an economic incentive agreement under
Section 8-11-20, notwithstanding the fact that such pledge
provides for the sharing, rebate, or payment of retailers'
occupation taxes or service occupation taxes imposed pursuant
to subsection (10) of Section 11-74.3-3 and received or to be
received by the municipality from the development or
redevelopment of properties in the business district.
Without limiting the foregoing in this Section, the
municipality may further secure obligations secured by the
business district tax allocation fund with a pledge, for a
period not greater than the term of the obligations and in any
case not longer than the dissolution date, of any part or any
combination of the following: (i) net revenues of all or part
of any business district project; (ii) taxes levied or imposed
by the municipality on any or all property in the
municipality, including, specifically, taxes levied or imposed
by the municipality in a special service area pursuant to the
Special Service Area Tax Law; (iii) the full faith and credit
of the municipality; (iv) a mortgage on part or all of the
business district project; or (v) any other taxes or

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anticipated receipts that the municipality may lawfully
pledge.
Such obligations may be issued in one or more series, bear
such date or dates, become due at such time or times as therein
provided, but in any case not later than (i) 20 years after the
date of issue or (ii) the dissolution date, whichever is
earlier, bear interest payable at such intervals and at such
rate or rates as set forth therein, except as may be limited by
applicable law, which rate or rates may be fixed or variable,
be in such denominations, be in such form, either coupon,
registered, or book-entry, carry such conversion, registration
and exchange privileges, be subject to defeasance upon such
terms, have such rank or priority, be executed in such manner,
be payable in such medium or payment at such place or places
within or without the State, make provision for a corporate
trustee within or without the State with respect to such
obligations, prescribe the rights, powers, and duties thereof
to be exercised for the benefit of the municipality and the
benefit of the owners of such obligations, provide for the
holding in trust, investment, and use of moneys, funds, and
accounts held under an ordinance, provide for assignment of
and direct payment of the moneys to pay such obligations or to
be deposited into such funds or accounts directly to such
trustee, be subject to such terms of redemption with or
without premium, and be sold at such price, all as the
corporate authorities shall determine. No referendum approval

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of the electors shall be required as a condition to the
issuance of obligations pursuant to this Law except as
provided in this Section.
In the event the municipality authorizes the issuance of
obligations pursuant to the authority of this Law secured by
the full faith and credit of the municipality, or pledges ad
valorem taxes pursuant to this subsection, which obligations
are other than obligations which may be issued under home rule
powers provided by Section 6 of Article VII of the Illinois
Constitution or which ad valorem taxes are other than ad
valorem taxes which may be pledged under home rule powers
provided by Section 6 of Article VII of the Illinois
Constitution or which are levied in a special service area
pursuant to the Special Service Area Tax Law, the ordinance
authorizing the issuance of those obligations or pledging
those taxes shall be published within 10 days after the
ordinance has been adopted, in a newspaper having a general
circulation within the municipality. The publication of the
ordinance shall be accompanied by a notice of (i) the specific
number of voters required to sign a petition requesting the
question of the issuance of the obligations or pledging such
ad valorem taxes to be submitted to the electors; (ii) the time
within which the petition must be filed; and (iii) the date of
the prospective referendum. The municipal clerk shall provide
a petition form to any individual requesting one.
If no petition is filed with the municipal clerk, as

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hereinafter provided in this Section, within 21 days after the
publication of the ordinance, the ordinance shall be in
effect. However, if within that 21-day period a petition is
filed with the municipal clerk, signed by electors numbering
not less than 15% of the number of electors voting for the
mayor or president at the last general municipal election,
asking that the question of issuing obligations using full
faith and credit of the municipality as security for the cost
of paying or reimbursing business district project costs, or
of pledging such ad valorem taxes for the payment of those
obligations, or both, be submitted to the electors of the
municipality, the municipality shall not be authorized to
issue obligations of the municipality using the full faith and
credit of the municipality as security or pledging such ad
valorem taxes for the payment of those obligations, or both,
until the proposition has been submitted to and approved by a
majority of the voters voting on the proposition at a
regularly scheduled election. The municipality shall certify
the proposition to the proper election authorities for
submission in accordance with the general election law.
The ordinance authorizing the obligations may provide that
the obligations shall contain a recital that they are issued
pursuant to this Law, which recital shall be conclusive
evidence of their validity and of the regularity of their
issuance.
In the event the municipality authorizes issuance of

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obligations pursuant to this Law secured by the full faith and
credit of the municipality, the ordinance authorizing the
obligations may provide for the levy and collection of a
direct annual tax upon all taxable property within the
municipality sufficient to pay the principal thereof and
interest thereon as it matures, which levy may be in addition
to and exclusive of the maximum of all other taxes authorized
to be levied by the municipality, which levy, however, shall
be abated to the extent that monies from other sources are
available for payment of the obligations and the municipality
certifies the amount of those monies available to the county
clerk.
A certified copy of the ordinance shall be filed with the
county clerk of each county in which any portion of the
municipality is situated, and shall constitute the authority
for the extension and collection of the taxes to be deposited
in the business district tax allocation fund.
A municipality may also issue its obligations to refund,
in whole or in part, obligations theretofore issued by the
municipality under the authority of this Law, whether at or
prior to maturity. However, the last maturity of the refunding
obligations shall not be expressed to mature later than the
dissolution date.
In the event a municipality issues obligations under home
rule powers or other legislative authority, the proceeds of
which are pledged to pay or reimburse business district

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project costs, the municipality may, if it has followed the
procedures in conformance with this Law, retire those
obligations from funds in the business district tax allocation
fund in amounts and in such manner as if those obligations had
been issued pursuant to the provisions of this Law.
No obligations issued pursuant to this Law shall be
regarded as indebtedness of the municipality issuing those
obligations or any other taxing district for the purpose of
any limitation imposed by law.
Obligations issued pursuant to this Law shall not be
subject to the provisions of the Bond Authorization Act.
(f) When business district project costs, including,
without limitation, all obligations paying or reimbursing
business district project costs have been paid, any surplus
funds then remaining in the Business District Tax Allocation
Fund shall be distributed to the municipal treasurer for
deposit into the general corporate fund of the municipality.
Upon payment of all business district project costs and
retirement of all obligations paying or reimbursing business
district project costs, but in no event more than 23 years
after the date of adoption of the ordinance imposing taxes
pursuant to subsection (10) or (11) of Section 11-74.3-3, the
municipality shall adopt an ordinance immediately rescinding
the taxes imposed pursuant to subsection (10) or (11) of
Section 11-74.3-3.
(Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)

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ARTICLE 10
Section 10-1. Short title. This Article may be cited as
the Capital City Downtown Medical District Act. References in
this Article to "this Act" mean this Article.
Section 10-5. Findings. The General Assembly finds that
Springfield's distinctive role as Illinois' capital, a
regional medical destination, the home of President Abraham
Lincoln's Presidential Library and Museum, and a National
Historic Site warrants strengthened, structured collaboration
anchored by State government to advance medical,
entertainment, educational, legal, and public policy
priorities in the District. State and local governmental
bodies should encourage the leveraging of the District's
proximity to State government to support healthcare, civic,
legal, policy, and professional education activities that
advance the public benefit of all Illinoisans through public
service, workforce development, and downtown vitality.
Section 10-7. Definition. As used in this Act, unless the
context clearly requires otherwise, "District" means the
Capital City Downtown Medical District.
Section 10-10. Creation of District. There is created in

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the City of Springfield a special development district to be
known as the Capital City Downtown Medical District, whose
boundaries are 11th Street on the east, North Grand Avenue on
the north, Walnut Street on the west, and South Grand Avenue on
the south, and which excludes:
(1) all local, State, and federal government properties;
and
(2) the area bounded by Washington Street on the north,
Third Street on the east, Cook Street on the South, and Walnut
Street on the west.
The District is created to help build and sustain a
vibrant and thriving downtown zone in the State's capital city
by encouraging economic development, by increasing the number
of people who reside, who are employed, who visit, and who
study within the District, and by increasing economic activity
in the heart of downtown Springfield through commercial
development, including mixed-use housing developments,
workforce housing, student housing, and middle-income housing
within walking distance of government facilities, healthcare
facilities, commercial facilities, and educational facilities
in and near the District. The District aims to support
revitalization in key sectors, including, but not limited to,
healthcare, education, research, technology, housing, retail
merchandising, restaurants, arts and culture, tourism,
historic preservation and public infrastructure, and to
improve and provide for the management of land and facilities

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within the District.
Section 10-15. Capital City Downtown Medical District
Commission.
(a) There is created a body politic and corporate under
the corporate name of the Capital City Downtown Medical
District Commission whose general purpose, in addition to and
not in limitation of those purposes and powers set forth in
this Act, is to:
(1) maintain the proper surroundings of and within the
District in order to attract, stabilize, and retain within
the District facilities, buildings, enterprises, and other
establishments permitted under this Act;
(2) provide for the orderly creation, maintenance,
development, and expansion of (i) facilities, buildings,
enterprises, and other establishments permitted under this
Act and (ii) public infrastructure related to the use and
enjoyment of those facilities, buildings, enterprises, and
other establishments;
(3) convene dialogue among leaders in the public and
private sectors on topics and issues associated with
training in the delivery of services and related industry
in the District's program area;
(4) provide support for the attraction and creation of
new businesses and new jobs within the District;
(5) maintain the proper surroundings for a medical

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center and a related technology center in order to
attract, stabilize, and retain within the District
hospitals, clinics, research facilities, educational
facilities, or other facilities permitted under this Act;
and
(6) employ agents and employees necessary to carry out
its purposes.
(b) The Commission has perpetual succession and the power
to contract and be contracted with, to sue and be sued, except
in actions sounding in tort, to plead and be impleaded, to have
and use a common seal, and to alter the same at pleasure. All
actions sounding in tort against the Commission shall be
prosecuted in the Court of Claims. The principal office of the
Commission shall be in the City of Springfield.
(c) The Commission shall consist of the following members:
(1) 5 members appointed by the Governor, with the
advice and consent of the Senate;
(2) 3 members appointed by the Mayor of Springfield,
with the advice and consent of the Springfield City
Council; and
(3) 3 members appointed by the Chairperson of the
County Board of Sangamon County.
One of each of the 3 members appointed by the Mayor of
Springfield and by the Chairperson of the County Board of
Sangamon County shall be a representative of a recognized
neighborhood organization that has a legitimate interest in

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the development and improvement of the District, as determined
by the Mayor of the City of Springfield and the Chairperson of
the County Board of Sangamon County, respectively. The initial
members of the Commission appointed by the Governor shall be
appointed for terms ending, respectively, on the second,
third, fourth, fifth, and sixth anniversaries of their
appointments. The initial members appointed by the Mayor of
Springfield and by the Chairperson of the County Board of
Sangamon County shall be appointed for terms ending,
respectively, on the second, third, and fourth anniversaries
of their appointments. Thereafter, all the members shall be
appointed to hold office for a term of 5 years and until their
successors are appointed as provided in this Act.
(d) Any vacancy in the membership of the Commission
occurring by reason of the death, resignation,
disqualification, removal, or inability or refusal to act of
any of the members of the Commission shall be filled by the
authority that had appointed the particular member. The
authority that appointed the particular member shall appoint a
replacement to fill the vacancy for the unexpired term of
office of that particular member. A vacancy caused by the
expiration of the period for which the member was appointed
shall be filled by a new appointment for a term of 5 years from
the date of the expiration of the prior 5-year term
notwithstanding when the appointment is actually made. The
Commission shall obtain, under the provisions of the Personnel

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Code, such personnel as the Commission shall deem advisable to
carry out the purposes of this Act and the work of the
Commission.
(e) The Commission shall hold regular meetings annually
for the election of a President, Vice-President, Secretary,
and Treasurer from among its members, for the adoption of a
budget, and for such other business as may properly come
before it. The Commission shall establish the duties and
responsibilities of its officers by rule. The President or any
4 members of the Commission may call special meetings of the
Commission. Each Commissioner shall take an oath of office for
the faithful performance of his or her duties. The Commission
may not transact business at a meeting of the Commission
unless there is a quorum consisting of at least 6
Commissioners present at the meeting. Meetings may be held by
telephone conference or by other means through which all
persons participating in the meeting can communicate with each
other.
(f) The Commission shall submit to the General Assembly,
not later than March 1 of each odd-numbered year, a detailed
report covering its operations for the 2 preceding calendar
years and a statement of its program for the next 2 years. The
requirement for reporting to the General Assembly shall be
satisfied by filing copies of the report as required by
Section 3.1 of the General Assembly Organization Act, and by
filing such additional copies with the State Government Report

10400SB2829sam004 - 137 - LRB104 17590 HLH 38262 a
Distribution Center for the General Assembly as is required
under paragraph (t) of Section 7 of the State Library Act.
(g) The Auditor General shall conduct audits of the
Commission in the same manner as the Auditor General conducts
audits of State agencies under the Illinois State Auditing
Act.
(h) Neither the Commission nor the District has any power
to tax.
(i) The Commission is a public body and subject to the Open
Meetings Act and the Freedom of Information Act.
Section 10-20. Grants; loans; contracts. The Commission
may apply for and accept grants, loans, or appropriations from
the State of Illinois, the federal government, any State or
federal agency or instrumentality, any unit of local
government, or any other person or entity to be used for any of
the purposes of the District. The Commission may enter into
any agreement with the State of Illinois, the federal
government, any State or federal instrumentality, any unit of
local government, or any other person or entity in relation to
the grants, matching grants, loans, or appropriations. The
Commission also may, by contractual agreement, accept and
collect assessments or fees from entities who enter into a
contractual agreement for District enhancement and
improvements, common area shared services, shared facilities,
or other activities or expenditures in furtherance of the

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purposes of this Act. The Commission may provide assistance,
including grants, loans, land conveyances, and other
incentives to entities, including, but not limited to,
neighborhood organizations, to induce development and
revitalization consistent with this Act and for the purpose of
benefiting the community. The Commission may also provide
programmatic assistance, operational assistance, or facilities
to support academic, professional, and training programs
located within the District if it finds that such support
advances the purposes of this Act.
Section 10-25. Property; acquisition. The Commission may
acquire the fee simple title to real property lying within the
District and personal property required for its purposes, by
gift, donation, purchase, or otherwise. Title shall be taken
in the corporate name of the Commission. The Commission may
acquire, by lease or other means, any real property lying
within the District and personal property found by the
Commission to be necessary for its purposes and to which the
Commission finds that it need not acquire the fee simple title
for carrying out of those purposes. The Commission shall hold
a public hearing in accordance with Section 10-80 of this Act
before acquiring the title to property. All real and personal
property within the District, except that owned and used for
purposes authorized under this Act by medical institutions or
allied educational institutions, hospitals, dispensaries,

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clinics, dormitories or homes for nurses, doctors, students,
instructors, or other officers or employees of those
institutions located in the District, or any real property
that is used for offices or for recreational purposes in
connection with those institutions, or any improved
residential property within a currently effective historical
district properly designated under a federal statute or a
State or local statute that has been certified by the
Secretary of the Interior to the Secretary of the Treasury as
containing criteria that will substantially achieve the
purpose of preserving and rehabilitating buildings of
historical significance to the district, may be acquired by
the Commission in its corporate name under the provisions for
the exercise of the right of eminent domain under the Eminent
Domain Act. The Commission may undertake environmental
remediation, demolition, site preparation, interim site
management, and other predevelopment activities necessary to
prepare property for redevelopment, transfer, or related
activities. The Commission has no quick-take powers, no zoning
powers, and no power to establish or enforce building codes.
The Commission may not acquire any property pursuant to this
Section before a comprehensive master plan has been approved
under Section 10-75.
Section 10-30. Construction. After a public hearing in
accordance with Section 10-80 of this Act, the Commission may,

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in its corporate capacity, construct or cause to be
constructed within the District, any building, structure, or
other ancillary or related facilities that the Commission may,
from time to time, determine are to be established and
operated (i) for the carrying out of any aspect of the
Commission's purposes as set forth in this Act or (ii) for any
uses the Commission shall determine will support and nurture
facilities and uses permitted by this Act. All such structures
and improvements shall be erected and constructed in
accordance with the provisions of the Illinois Procurement
Code that apply to State agencies. No construction may be
undertaken pursuant to this Section before a comprehensive
master plan has been approved under Section 10-75.
Section 10-35. Relocation assistance. The Commission shall
provide relocation assistance to persons and entities
displaced by the Commission's acquisition of property and
improvement of the District. Relocation assistance shall not
be less than the amount provided under the federal Uniform
Relocation Assistance and Real Property Acquisition Policies
Act of 1970 and the regulations under that Act, including the
eligibility criteria. The Commission may enter into long-term
development, land-use, or operating agreements with
institutions, including hospitals, universities, State
agencies, or nonprofit organizations. Relocation assistance
may include assistance with the moving of a residential unit

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to a new location, and the Commission may develop, own, lease,
sublease, or manage facilities used for academic instruction,
professional education, or research, including facilities
owned or operated by colleges, universities, or their
affiliates. The Commission shall establish a single point of
contact for all relocation assistance under this Section.
Section 10-40. Bonds. To obtain the funds necessary for
financing the acquisition, construction, maintenance, and
rehabilitation of facilities and equipment within the
District, and for the operation of the District as set forth in
this Act, the Commission may borrow money from any public or
private agency, department, corporation, or person. In
evidence of and as security for funds borrowed, the Commission
may issue revenue bonds in its corporate capacity to be
payable from the revenues derived from the operation of the
institutions or buildings owned, leased, or operated by or on
behalf of the Commission, but the bonds shall in no event
constitute an indebtedness of the Commission or a claim
against the property of the Commission. The bonds may be
issued in such denominations as may be expedient, in such
amounts, and at such rates of interest as the Commission shall
deem necessary to provide sufficient funds to pay all the
costs authorized under this Section. The bonds shall be
executed by the President of the Commission, attested by the
Secretary, and sealed with the Commission's corporate seal. If

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either of those officers of the Commission who shall have
signed or attested any of the bonds shall have ceased to be
such officer before delivery of the bonds, the signature of
the officer shall be valid and sufficient to the same effect as
if the officer had remained in office at the time of delivery.
The Commission shall furnish the State Comptroller with a
record of all bonds issued under this Act.
Section 10-45. Power to sell or lease. The Commission may
sell, convey, transfer, or lease, at fair market value, any
title or interest in real property owned by it to any person or
persons, to be used, subject to the restrictions of this Act,
for the purposes stated in this Act, for the purpose of serving
persons using the facilities offered within the District, or
for the carrying out of any aspect of the Commission's
purposes as set forth in Section 10-15 of this Act, subject to
the restrictions as to the use of the real property as the
Commission shall determine will carry out the purposes of this
Act. To assure that the use of the real property so sold or
leased is in accordance with the provisions of this Act, the
Commission shall inquire into and satisfy itself concerning
the financial ability of the purchaser to complete the project
for which the real property is sold or leased. The purchaser or
lessee shall submit, in writing, a plan to the Commission of
the purchaser's or lessee's ability to complete the project
for which the real property is sold or leased. Under the

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required plan, the purchaser or lessee shall undertake (1) to
use the land for the purposes designated in the plan so
presented; (2) to commence and complete the construction of
the buildings or other structures to be included in the
project within the time the Commission fixes as reasonable;
and (3) to comply with such other conditions as the Commission
shall determine are necessary to carry out the project. All
conveyances and leases authorized in this Section shall be on
condition that in the event the use of property is for other
purposes than prescribed in this Act, or there is nonuse for a
period of one year, title to the property shall revert to the
Commission. All conveyances and leases made by the Commission
to any corporation or person for the use of serving the
residents or any person using the facilities offered within
the District shall be on condition that in the event of a
violation of any of the restrictions as to the use of the
property according to this Act, and the Commission's
determinations of projects that will carry out the purposes of
this Act, title to the property shall revert to the
Commission. If, however, the Commission finds that financing
necessary for the acquisition or lease of any real estate or
for the construction or improvement of any building to be used
for purposes prescribed in this Act cannot be obtained if
title to the land, building, or improvement is subject to such
a reverter provision, the Commission may cause the real
property to be conveyed free of a reverter provision, provided

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that at least 7 members of the Commission vote in favor
thereof. The finding that the title shall be conveyed free of a
reverter provision shall be made at a public hearing in
accordance with Section 10-80 of this Act and notice provided
in accordance with Section 10-50 of this Act. The Commission
may also provide, in the conveyances, leases, or other
documentation, provisions for notice of such violations or
default and the cure thereof for the benefit of any lender or
mortgagee as the Commission shall determine are appropriate.
If, at a regularly scheduled meeting, the Commission resolves
that a parcel of real estate leased by it, or in which it has
sold the fee simple title or any lesser estate, is not being
used for the purposes prescribed in this Act or has been in
nonuse for a period of one year, the Commission may file a
lawsuit in the Circuit Court of Sangamon County to enforce the
terms of the sale or lease. If a reverter of title to any
property is ordered by the court under the terms of this Act,
the interest of the Commission shall be subject to any
existing valid mortgage or trust deed in the nature of a
mortgage, but if the title is acquired through foreclosure of
that mortgage or trust deed or by deed in lieu of foreclosure
of that mortgage or trust deed, then the title to the property
shall not revert, but shall be subject to the restrictions as
to use, but not any penalty for nonuse contained in this Act
with respect to any mortgagee in possession or its successor
or assigns. No conveyance of real property shall be executed

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by the Commission without the prior written approval of the
Governor. The Commission may not sell, convey, transfer, or
lease any property pursuant to this Section before a
comprehensive master plan has been approved under Section
10-75.
Section 10-50. Notice. Before holding any public hearing
prescribed in Section 10-45 of this Act, or any meeting
regarding the passage of any resolution to file a lawsuit, the
Commission shall give notice to the grantee or lessee, or his
or her legal representatives, successors, or assigns, of the
time and place of the proceeding. The notice shall be
accompanied by a statement signed by the Secretary of the
Commission, or by any person authorized by the Commission to
sign the same, setting forth any act or things done or omitted
to be done in violation, or claimed to be in violation, of any
restriction as to the use of the property, whether the
restriction be prescribed in any of the terms of this Act or by
any restriction as to the use of the property determined by the
Commission under the terms of this Act. The notice of the time
and place fixed for the proceeding shall also be given to such
person or persons as the Commission shall deem necessary. The
notice may be given by registered mail, addressed to the
grantee, lessee, or legal representatives, successors, or
assigns, at the last known address of the grantee, lessee, or
legal representatives, successors, or assigns.

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Section 10-55. Rules. The Commission may adopt reasonable
and proper rules, in accordance with the Illinois
Administrative Procedure Act, relative to the exercise of its
powers, and proper rules to govern its proceedings, to
regulate the mode and manner of all hearings held by it or at
its direction, and to alter and amend those rules.
Section 10-60. Official documents. Copies of all official
documents, findings, and orders of the Commission, certified
by a Commissioner or by the Secretary of the Commission to be
true copies of the originals, and under the official seal of
the Commission, shall be evidence in like manner as the
originals.
Section 10-65. Judicial review. All final administrative
decisions of the Commission shall be subject to judicial
review pursuant to the provisions of the Administrative Review
Law, and all amendments and modifications thereof, and the
rules adopted pursuant thereto. The term "administrative
decision" is defined as in Section 3-101 of the Code of Civil
Procedure. Any party may obtain judicial review of a final
order or administrative decision of the Commission in the
Circuit Court of Sangamon County only under and in accordance
with the provisions of the Administrative Review Law and its
adopted rules. The Circuit Court shall take judicial notice of

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all the rules of practice and procedure of the Commission.
Section 10-70. Parks. The Commission may set apart any
part of the District as a park, except those areas owned,
operated, or used for purposes authorized under this Act by
organizations or institutions engaged in the delivery or
conduct of health care services, education, or research. The
Commission may construct, control, and maintain the same, or
may provide by contract with the Springfield Park District,
the City of Springfield, or the Department of Natural
Resources, as applicable, for the construction, control, and
maintenance of any area within the District set apart as a
park.
Section 10-75. Master plan; improvement and management of
District. The Commission shall approve a comprehensive master
plan for the orderly development and management of all
property within the District. The master plan, and any
amendment to the master plan, shall only take effect once
delivered to the Springfield City Council. The Commission
shall take the actions permitted to be taken by it under this
Act as it may determine are appropriate to provide conditions
most favorable for the special care and treatment of the sick
and injured and for the study of disease and for any other
purpose of this Act. In the master plan, the Commission may
provide for shared services and facilities within the District

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for the accredited higher education institutions and the
licensed non-profit acute care hospitals within the District.
Section 10-80. Public hearing. The Commission shall
conduct a public hearing prior to either (i) acquiring real or
personal property within the District through Section 10-25 of
this Act, (ii) constructing any building or structure under
Section 10-30 of this Act, (iii) conveying property under
Section 10-45 of this Act, or (iv) approving a comprehensive
master plan under Section 10-75 of this Act. The Commission
shall also conduct a public hearing whenever it is otherwise
required by law to do so, and may conduct a public hearing
whenever it may elect to do so. The Commission shall conduct
the public hearing called by it in accordance with the
requirements of the law mandating it, if any, or in accordance
with the provisions of this Section if either the law
mandating it is silent as to the procedures for its holding or
if the Commission elects to hold a public hearing in the
absence of any law mandating it. In the absence of any law, or
of any procedures in any law, mandating the holding of a public
hearing, the Commission may authorize a Commissioner or other
person of legal age to conduct a hearing. The Commissioner or
other authorized person has the power to administer oaths and
affirmations, take the testimony of witnesses, take and
receive the production of papers, books, records, accounts,
and documents, receive pertinent evidence, and certify the

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record of the hearing. The record of the hearing shall become
part of the Commission's record. Notice of the time, place,
and purpose of the hearing shall be given by a single
publication notice in a secular newspaper of general
circulation in the City of Springfield at least 10 days before
the date of the hearing.
Section 10-85. Jurisdiction. This Act shall not be
construed to limit the jurisdiction of the City of Springfield
to territory outside the limits of the District nor to impair
any power now possessed by or hereafter granted to the City of
Springfield or to cities generally. Property owned by and
exclusively used by the Commission shall be exempt from
taxation.
Section 10-90. Disposition of money; income fund. All
money received by the Commission from the sale or lease of any
property, in excess of the amount expended by the Commission
for authorized purposes under this Act or as may be necessary
to satisfy the obligation of any revenue bond issued pursuant
to Section 10-40, shall be deposited into the Capital City
Downtown Medical District Income Fund, a special fund created
in the State treasury. The Commission may use all money
received as rentals for the purposes of planning, acquisition,
and development of property within the District, for the
operation, maintenance, and improvement of property of the

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Commission, and for all purposes and powers set forth in this
Act. All moneys held pursuant to this Section shall be
maintained in a depository approved by the State Treasurer.
The Auditor General shall, at least biennially, audit or cause
to be audited all records and accounts of the Commission
pertaining to the operation of the District.
Section 10-95. Assumption. As allowable under State or
federal law, any and all assets, holdings, contracts and
agreements of the Mid-Illinois Medical District or
Mid-Illinois Medical District Commission established under the
Mid-Illinois Medical District Act shall hereby be conveyed or
assigned to the Capital City Downtown Medical District or the
Capital City Downtown Medical District Commission established
under this Act.
Section 10-900. The Illinois Income Tax Act is amended by
adding Sections 221.5 and 221.6 as follows:
(35 ILCS 5/221.5 new)
Sec. 221.5. Rehabilitation costs; qualified historic
properties; Capital City Downtown Medical District.
(a) As used in this Section:
"Phased rehabilitation" means a project that is completed
in phases, as defined under Section 47 of the federal Internal
Revenue Code and pursuant to National Park Service regulations

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at 36 C.F.R. 67.
"Placed in service" means the date when the property is
placed in a condition or state of readiness and availability
for a specifically assigned function as defined under Section
47 of the federal Internal Revenue Code and federal Treasury
Regulation Sections 1.46 and 1.48.
"Qualified expenditure" means all the costs and expenses
defined as qualified rehabilitation expenditures under Section
47 of the federal Internal Revenue Code that were incurred in
connection with a qualified historic structure.
"Qualified historic structure" means a certified historic
structure as defined under Section 47(c)(3) of the federal
Internal Revenue Code.
"Qualified rehabilitation plan" means a project that is
approved by the Department of Natural Resources and the
National Park Service as being consistent with the United
States Secretary of the Interior's Standards for
Rehabilitation.
"Qualified taxpayer" means the owner of the qualified
historic structure or any other person who qualifies for the
federal rehabilitation credit allowed by Section 47 of the
federal Internal Revenue Code with respect to that qualified
historic structure.
(b) For taxable years beginning on or after January 1,
2027, there shall be allowed a tax credit against the tax
imposed by subsections (a) and (b) of Section 201 of this Act

10400SB2829sam004 - 152 - LRB104 17590 HLH 38262 a
in an aggregate amount equal to 25% of the qualified
expenditures incurred by a qualified taxpayer in the
restoration and preservation of a qualified historic structure
located within the bounds of the Capital City Downtown Medical
District pursuant to a qualified rehabilitation plan, provided
that the total amount of such expenditures must (i) equal
$5,000 or more and (ii) exceed the adjusted basis of the
qualified historic structure on the first day the qualified
rehabilitation plan begins. For any rehabilitation project,
regardless of duration or number of phases, the project's
compliance with items (i) and (ii) shall be determined based
on the aggregate amount of qualified expenditures for the
entire project and may include expenditures incurred under
subsection (a), this subsection, or both subsection (a) and
this subsection. If the qualified rehabilitation plan spans
multiple years, the aggregate credit for the entire project
shall be allowed in the last taxable year, except for phased
rehabilitation projects, which may receive credits upon
completion of each phase. Before obtaining the first phased
credit, the total amount of such expenditures must meet the
requirements of items (i) and (ii) and the rehabilitated
portion of the qualified historic structure must be placed in
service.
If the taxpayer is a partnership or subchapter S
corporation, the credit shall be allowed to the partners or
shareholders in accordance with the provisions of Section 251.

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(c) The credit or credits may not reduce the taxpayer's
liability to less than zero. If the amount of the credit or
credits exceeds the taxpayer's liability, the excess may be
carried forward and applied against the taxpayer's liability
in the 5 taxable years following the excess credit year. The
credit or credits shall be applied to the earliest year for
which there is a tax liability. If there are credits from more
than one taxable year that are available to offset a
liability, the earlier credit shall be applied first.
(d) To obtain a tax credit pursuant to this Section, the
taxpayer must apply to the Department of Natural Resources.
The Department of Natural Resources shall determine the amount
of eligible rehabilitation costs and expenses within 45 days
of receipt of a complete application. The taxpayer must submit
a certification of costs prepared by an independent certified
public accountant that certifies (i) the project expenses,
(ii) whether those expenses are qualified expenditures, and
(iii) that the qualified expenditures exceed the adjusted
basis of the qualified historic structure on the first day the
qualified rehabilitation plan commenced. The Department of
Natural Resources is authorized, but not required, to accept
this certification of costs to determine the amount of
qualified expenditures and the amount of the credit. The
Department of Natural Resources shall provide guidance as to
the minimum standards to be followed in the preparation of the
certification. The Department of Natural Resources and the

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National Park Service shall determine whether the
rehabilitation is consistent with the United States Secretary
of the Interior's Standards for Rehabilitation.
(e) Upon completion of the project and approval of the
complete application, the Department of Natural Resources
shall issue a single certificate in the amount of the eligible
credits equal to 25% of the qualified expenditures incurred by
the taxpayer during the eligible taxable years, as defined in
subsection (b), excepting any phased credits issued prior to
the eligible taxable year under subsection (b). At the time
the certificate is issued, an issuance fee up to the maximum
amount of 2% of the amount of the credits issued by the
certificate may be collected from the applicant to administer
the provisions of this Section. If collected, this issuance
fee shall be deposited into the Historic Property
Administrative Fund, a special fund created in the State
treasury. Subject to appropriation, moneys in the Historic
Property Administrative Fund shall be provided to the
Department of Natural Resources as reimbursement for the costs
associated with administering this Section.
(f) The credit shall be claimed for the taxable year in
which the certificate is issued. The taxpayer must attach the
certificate to the tax return on which the credits are to be
claimed.
(g) Subject to appropriation, moneys in the Historic
Property Administrative Fund shall be used, on a biennial

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basis on and after June 30, 2029, to hire a qualified third
party to prepare a biennial report to assess the overall
economic impact to the State from the qualified rehabilitation
projects under this Section completed in that fiscal year and
in previous fiscal years. The overall economic impact shall
include at least: (1) the direct and indirect or induced
economic impacts of completed projects; (2) temporary,
permanent, and construction jobs created; (3) sales, income,
and property tax generation before construction, during
construction, and after completion; and (4) indirect
neighborhood impact after completion. The report shall be
submitted to the Governor and the General Assembly. The report
to the General Assembly shall be filed with the Clerk of the
House of Representatives and the Secretary of the Senate in
electronic form only, in the manner that the Clerk and the
Secretary shall direct.
(h) The Department of Natural Resources may adopt rules to
implement this Section in addition to the rules expressly
authorized in this Section.
(i) This Section is exempt from the provisions of Section
250.
(35 ILCS 5/221.6 new)
Sec. 221.6. Capital city construction jobs credit.
(a) As used in this Section:
"Capital city construction jobs credit" means:

10400SB2829sam004 - 156 - LRB104 17590 HLH 38262 a
(1) an amount equal to 50% of the incremental income
tax attributable to capital city construction employees
employed on a capital city construction jobs project not
located in an underserved area; or
(2) an amount equal to 75% of the incremental income
tax attributable to capital city construction employees
employed on a capital city construction jobs project
located in an underserved area.
"Capital city construction jobs project" means a project
that involves the construction of a structure or building or
the making of improvements of any kind to real property that
is: (i) located in a Capital City Downtown Medical District
and (ii) built or improved in the course of completing a
qualified rehabilitation plan.
"Capital city construction jobs project" does not include
the routine operation, routine repair, or routine maintenance
of existing structures, buildings, or real property.
"Incremental income tax" means the total amount withheld
during the taxable year from the compensation of capital city
construction jobs employees under Article 7 of this Act.
"Qualified rehabilitation plan" means a project that is
approved by the Department of Natural Resources and the
National Park Service as being consistent with the United
States Secretary of the Interior's Standards for
Rehabilitation.
"Underserved area" means a geographic area that meets one

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or more of the following conditions:
(1) the area has a poverty rate of at least 20%
according to the latest American Community Survey;
(2) 35% or more of the families with children in the
area are living below 130% of the poverty line, according
to the latest American Community Survey;
(3) at least 20% of the households in the area receive
assistance under the Supplemental Nutrition Assistance
Program (SNAP); or
(4) the area has an average unemployment rate, as
determined by the Department of Employment Security, that
is more than 120% of the national unemployment average, as
determined by the United States Department of Labor, for a
period of at least 2 consecutive calendar years preceding
the date of the application.
(b) For taxable years beginning on or after January 1,
2027, a taxpayer may receive a tax credit against the tax
imposed under subsections (a) and (b) of Section 201 of this
Act in an amount equal to 50%, or 75% if the project is located
in an underserved area, of the amount of the incremental
income tax attributable to construction wages paid to capital
city construction jobs employees employed in the course of
completing a capital city construction jobs project. The
credit allowed under this Section shall apply only to
taxpayers that make a capital investment of at least
$1,000,000 in a qualified rehabilitation plan.

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(c) A taxpayer seeking a credit under this Section must
submit an application to the Department of Commerce and
Economic Opportunity describing the nature and benefit of the
capital city construction jobs project to the qualified
rehabilitation project and the Capital City Downtown Medical
District. The Department of Commerce and Economic Opportunity
may adopt any necessary rules in order to administer the
provisions of this Section.
(d) Within 60 days after the receipt of a complete
application, the Department of Commerce and Economic
Opportunity shall give notice to the applicant as to whether
the application has been approved or disapproved. If the
Department of Commerce and Economic Opportunity disapproves
the application, it shall specify the reasons for this
decision and allow 60 days for the applicant to amend and
resubmit its application. The Department of Commerce and
Economic Opportunity shall provide assistance upon request of
the applicant. Resubmitted applications shall receive the
Department of Commerce and Economic Opportunity's approval or
disapproval within 30 days of resubmission.
(e) On an annual basis, the taxpayer shall furnish a
statement to the Department of Commerce and Economic
Opportunity on the programmatic and financial status of any
approved project and an audited financial statement of the
project.
(f) The Department of Commerce and Economic Opportunity

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shall certify to the Department of Revenue the identity of the
taxpayers who are eligible for capital city construction jobs
credits and the amounts of capital city construction jobs
credits awarded in each taxable year.
(g) The credit or credits may not reduce the taxpayer's
liability to less than zero. If the amount of the credit or
credits exceeds the taxpayer's liability, the excess may be
carried forward and applied against the taxpayer's liability
in the 5 taxable years following the excess credit year. The
credit or credits shall be applied to the earliest year for
which there is a tax liability. If there are credits from more
than one taxable year that are available to offset a
liability, the earlier credit shall be applied first.
(h) The prevailing wage requirements set forth in the
Prevailing Wage Act apply to each project for which a taxpayer
is seeking a construction jobs credit under this Section.
(i) This Section is exempt from the provisions of Section
250.
(70 ILCS 925/Act rep.)
Section 10-905. The Mid-Illinois Medical District Act is
repealed.
Section 10-910. The Eminent Domain Act is amended by
changing Section 15-5-15 as follows:

10400SB2829sam004 - 160 - LRB104 17590 HLH 38262 a
(735 ILCS 30/15-5-15)
(Text of Section before amendment by P.A. 104-457)
Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70
through 75. The following provisions of law may include
express grants of the power to acquire property by
condemnation or eminent domain:
(70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport
authorities; for public airport facilities.
(70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport
authorities; for removal of airport hazards.
(70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport
authorities; for reduction of the height of objects or
structures.
(70 ILCS 10/4); Interstate Airport Authorities Act; interstate
airport authorities; for general purposes.
(70 ILCS 15/3); Kankakee River Valley Area Airport Authority
Act; Kankakee River Valley Area Airport Authority; for
acquisition of land for airports.
(70 ILCS 200/2-20); Civic Center Code; civic center
authorities; for grounds, centers, buildings, and parking.
(70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.

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(70 ILCS 200/15-40); Civic Center Code; Benton Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/20-15); Civic Center Code; Bloomington Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/35-35); Civic Center Code; Brownstown Park
District Civic Center Authority; for grounds, centers,
buildings, and parking.
(70 ILCS 200/40-35); Civic Center Code; Carbondale Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/55-60); Civic Center Code; Chicago South Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/60-30); Civic Center Code; Collinsville
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/80-15); Civic Center Code; DuPage County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.

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(70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/115-35); Civic Center Code; Jasper County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/120-25); Civic Center Code; Jefferson County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/125-15); Civic Center Code; Jo Daviess County
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/130-30); Civic Center Code; Katherine Dunham
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/150-35); Civic Center Code; Mason County Civic
Center Authority; for grounds, centers, buildings, and
parking.

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(70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/165-35); Civic Center Code; Melrose Park
Metropolitan Exposition Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/170-20); Civic Center Code; certain Metropolitan
Exposition, Auditorium and Office Building Authorities;
for general purposes.
(70 ILCS 200/180-35); Civic Center Code; Normal Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/215-15); Civic Center Code; Illinois Quad City
Civic Center Authority; for grounds, centers, buildings,
and parking.

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(70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/225-35); Civic Center Code; Randolph County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/230-35); Civic Center Code; River Forest
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/235-40); Civic Center Code; Riverside Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/245-35); Civic Center Code; Salem Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/255-20); Civic Center Code; Springfield
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/265-20); Civic Center Code; Vermilion County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic

10400SB2829sam004 - 165 - LRB104 17590 HLH 38262 a
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/280-20); Civic Center Code; Will County
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 210/5); Metropolitan Pier and Exposition Authority
Act; Metropolitan Pier and Exposition Authority; for
general purposes, including quick-take power.
(70 ILCS 405/22.04); Soil and Water Conservation Districts
Act; soil and water conservation districts; for general
purposes.
(70 ILCS 410/10 and 410/12); Conservation District Act;
conservation districts; for open space, wildland, scenic
roadway, pathway, outdoor recreation, or other
conservation benefits.
(70 ILCS 503/25); Chanute-Rantoul National Aviation Center
Redevelopment Commission Act; Chanute-Rantoul National
Aviation Center Redevelopment Commission; for general
purposes.
(70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act;
Fort Sheridan Redevelopment Commission; for general
purposes or to carry out comprehensive or redevelopment
plans.
(70 ILCS 520/8); Southwestern Illinois Development Authority
Act; Southwestern Illinois Development Authority; for
general purposes, including quick-take power.

10400SB2829sam004 - 166 - LRB104 17590 HLH 38262 a
(70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code;
drainage districts; for general purposes.
(70 ILCS 615/5 and 615/6); Chicago Drainage District Act;
corporate authorities; for construction and maintenance of
works.
(70 ILCS 705/10); Fire Protection District Act; fire
protection districts; for general purposes.
(70 ILCS 750/20); Flood Prevention District Act; flood
prevention districts; for general purposes.
(70 ILCS 805/6); Downstate Forest Preserve District Act;
certain forest preserve districts; for general purposes.
(70 ILCS 805/18.8); Downstate Forest Preserve District Act;
certain forest preserve districts; for recreational and
cultural facilities.
(70 ILCS 810/8); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for general
purposes.
(70 ILCS 810/38); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for recreational
facilities.
(70 ILCS 910/15 and 910/16); Hospital District Law; hospital
districts; for hospitals or hospital facilities.
(70 ILCS 915/3); Illinois Medical District Act; Illinois
Medical District Commission; for general purposes.
(70 ILCS 915/4.5); Illinois Medical District Act; Illinois
Medical District Commission; quick-take power for the

10400SB2829sam004 - 167 - LRB104 17590 HLH 38262 a
Illinois State Police Forensic Science Laboratory
(obsolete).
(70 ILCS 920/5); Tuberculosis Sanitarium District Act;
tuberculosis sanitarium districts; for tuberculosis
sanitariums.
Capital City Downtown Medical District Act; Capital City
Downtown Medical District Commission; for general
purposes.
(70 ILCS 925/20); Mid-Illinois Medical District Act;
Mid-Illinois Medical District; for general purposes.
(70 ILCS 930/20); Mid-America Medical District Act;
Mid-America Medical District Commission; for general
purposes.
(70 ILCS 935/20); Roseland Community Medical District Act;
medical district; for general purposes.
(70 ILCS 1005/7); Mosquito Abatement District Act; mosquito
abatement districts; for general purposes.
(70 ILCS 1105/8); Museum District Act; museum districts; for
general purposes.
(70 ILCS 1205/7-1); Park District Code; park districts; for
streets and other purposes.
(70 ILCS 1205/8-1); Park District Code; park districts; for
parks.
(70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park
districts; for airports and landing fields.
(70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park

10400SB2829sam004 - 168 - LRB104 17590 HLH 38262 a
districts; for State land abutting public water and
certain access rights.
(70 ILCS 1205/11.1-3); Park District Code; park districts; for
harbors.
(70 ILCS 1225/2); Park Commissioners Land Condemnation Act;
park districts; for street widening.
(70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water
Control Act; park districts; for parks, boulevards,
driveways, parkways, viaducts, bridges, or tunnels.
(70 ILCS 1250/2); Park Commissioners Street Control (1889)
Act; park districts; for boulevards or driveways.
(70 ILCS 1290/1); Park District Aquarium and Museum Act;
municipalities or park districts; for aquariums or
museums.
(70 ILCS 1305/2); Park District Airport Zoning Act; park
districts; for restriction of the height of structures.
(70 ILCS 1310/5); Park District Elevated Highway Act; park
districts; for elevated highways.
(70 ILCS 1505/15); Chicago Park District Act; Chicago Park
District; for parks and other purposes.
(70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park
District; for parking lots or garages.
(70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park
District; for harbors.
(70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation
Act; Lincoln Park Commissioners; for land and interests in

10400SB2829sam004 - 169 - LRB104 17590 HLH 38262 a
land, including riparian rights.
(70 ILCS 1801/30); Alexander-Cairo Port District Act;
Alexander-Cairo Port District; for general purposes.
(70 ILCS 1805/8); Havana Regional Port District Act; Havana
Regional Port District; for general purposes.
(70 ILCS 1810/7); Illinois International Port District Act;
Illinois International Port District; for general
purposes.
(70 ILCS 1815/13); Illinois Valley Regional Port District Act;
Illinois Valley Regional Port District; for general
purposes.
(70 ILCS 1820/4); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for removal of airport hazards or reduction of
the height of objects or structures.
(70 ILCS 1820/5); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for general purposes.
(70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of airport hazards.
(70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of hazards from ports
and terminals.

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(70 ILCS 1825/5); Joliet Regional Port District Act; Joliet
Regional Port District; for general purposes.
(70 ILCS 1830/7.1); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for removal of hazards
from ports and terminals.
(70 ILCS 1830/14); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for general purposes.
(70 ILCS 1831/30); Massac-Metropolis Port District Act;
Massac-Metropolis Port District; for general purposes.
(70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act;
Mt. Carmel Regional Port District; for removal of airport
hazards.
(70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port
District; for general purposes.
(70 ILCS 1842/30 and 1842/35); Rock Island Regional Port
District Act; Rock Island Regional Port District and
participating municipalities; for general Port District
purposes.
(70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca
Regional Port District; for removal of airport hazards.
(70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1845/5); Seneca Regional Port District Act; Seneca
Regional Port District; for general purposes.
(70 ILCS 1850/4); Shawneetown Regional Port District Act;

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Shawneetown Regional Port District; for removal of airport
hazards or reduction of the height of objects or
structures.
(70 ILCS 1850/5); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for general purposes.
(70 ILCS 1860/4); Tri-City Regional Port District Act;
Tri-City Regional Port District; for removal of airport
hazards.
(70 ILCS 1860/5); Tri-City Regional Port District Act;
Tri-City Regional Port District; for the development of
facilities.
(70 ILCS 1863/11); Upper Mississippi River International Port
District Act; Upper Mississippi River International Port
District; for general purposes.
(70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port
District; for removal of airport hazards.
(70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port
District; for restricting the height of objects or
structures.
(70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port
District; for the development of facilities.
(70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad
Terminal Authority (Chicago); for general purposes.
(70 ILCS 2105/9b); River Conservancy Districts Act; river
conservancy districts; for general purposes.
(70 ILCS 2105/10a); River Conservancy Districts Act; river

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conservancy districts; for corporate purposes.
(70 ILCS 2205/15); Sanitary District Act of 1907; sanitary
districts; for corporate purposes.
(70 ILCS 2205/18); Sanitary District Act of 1907; sanitary
districts; for improvements and works.
(70 ILCS 2205/19); Sanitary District Act of 1907; sanitary
districts; for access to property.
(70 ILCS 2305/8); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for corporate
purposes.
(70 ILCS 2305/15); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for improvements.
(70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary
District of Decatur; for carrying out agreements to sell,
convey, or disburse treated wastewater to a private
entity.
(70 ILCS 2405/8); Sanitary District Act of 1917; sanitary
districts; for corporate purposes.
(70 ILCS 2405/15); Sanitary District Act of 1917; sanitary
districts; for improvements.
(70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of
1917; sanitary districts; for waterworks.
(70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary
districts; for public sewer and water utility treatment
works.
(70 ILCS 2405/18); Sanitary District Act of 1917; sanitary

10400SB2829sam004 - 173 - LRB104 17590 HLH 38262 a
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2605/8); Metropolitan Water Reclamation District Act;
Metropolitan Water Reclamation District; for corporate
purposes.
(70 ILCS 2605/16); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; quick-take
power for improvements.
(70 ILCS 2605/17); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for bridges.
(70 ILCS 2605/35); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for widening
and deepening a navigable stream.
(70 ILCS 2805/10); Sanitary District Act of 1936; sanitary
districts; for corporate purposes.
(70 ILCS 2805/24); Sanitary District Act of 1936; sanitary
districts; for improvements.
(70 ILCS 2805/26i and 2805/26j); Sanitary District Act of
1936; sanitary districts; for drainage systems.
(70 ILCS 2805/27); Sanitary District Act of 1936; sanitary
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary
districts; for water supply.
(70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary
districts; for waterworks.

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(70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for corporate purposes.
(70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for access to property.
(70 ILCS 3010/10); Sanitary District Revenue Bond Act;
sanitary districts; for sewerage systems.
(70 ILCS 3205/12); Illinois Sports Facilities Authority Act;
Illinois Sports Facilities Authority; quick-take power for
its corporate purposes (obsolete).
(70 ILCS 3405/16); Surface Water Protection District Act;
surface water protection districts; for corporate
purposes.
(70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago
Transit Authority; for transportation systems.
(70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago
Transit Authority; for general purposes.
(70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago
Transit Authority; for general purposes, including
railroad property.
(70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act;
local mass transit districts; for general purposes.
(70 ILCS 3615/2.13); Regional Transportation Authority Act;
Regional Transportation Authority; for general purposes.
(70 ILCS 3705/8 and 3705/12); Public Water District Act;
public water districts; for waterworks.
(70 ILCS 3705/23a); Public Water District Act; public water

10400SB2829sam004 - 175 - LRB104 17590 HLH 38262 a
districts; for sewerage properties.
(70 ILCS 3705/23e); Public Water District Act; public water
districts; for combined waterworks and sewerage systems.
(70 ILCS 3715/6); Water Authorities Act; water authorities;
for facilities to ensure adequate water supply.
(70 ILCS 3715/27); Water Authorities Act; water authorities;
for access to property.
(75 ILCS 5/4-7); Illinois Local Library Act; boards of library
trustees; for library buildings.
(75 ILCS 16/30-55.80); Public Library District Act of 1991;
public library districts; for general purposes.
(75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate
authorities of city or park district, or board of park
commissioners; for free public library buildings.
(Source: 104-435, eff. 11-21-25; 104-454, eff. 12-12-25;
revised 1-8-26.)
(Text of Section after amendment by P.A. 104-457)
Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70
through 75. The following provisions of law may include
express grants of the power to acquire property by
condemnation or eminent domain:
(70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport
authorities; for public airport facilities.
(70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport

10400SB2829sam004 - 176 - LRB104 17590 HLH 38262 a
authorities; for removal of airport hazards.
(70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport
authorities; for reduction of the height of objects or
structures.
(70 ILCS 10/4); Interstate Airport Authorities Act; interstate
airport authorities; for general purposes.
(70 ILCS 15/3); Kankakee River Valley Area Airport Authority
Act; Kankakee River Valley Area Airport Authority; for
acquisition of land for airports.
(70 ILCS 200/2-20); Civic Center Code; civic center
authorities; for grounds, centers, buildings, and parking.
(70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/15-40); Civic Center Code; Benton Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/20-15); Civic Center Code; Bloomington Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/35-35); Civic Center Code; Brownstown Park
District Civic Center Authority; for grounds, centers,
buildings, and parking.
(70 ILCS 200/40-35); Civic Center Code; Carbondale Civic
Center Authority; for grounds, centers, buildings, and

10400SB2829sam004 - 177 - LRB104 17590 HLH 38262 a
parking.
(70 ILCS 200/55-60); Civic Center Code; Chicago South Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/60-30); Civic Center Code; Collinsville
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/80-15); Civic Center Code; DuPage County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/115-35); Civic Center Code; Jasper County Civic

10400SB2829sam004 - 178 - LRB104 17590 HLH 38262 a
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/120-25); Civic Center Code; Jefferson County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/125-15); Civic Center Code; Jo Daviess County
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/130-30); Civic Center Code; Katherine Dunham
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/150-35); Civic Center Code; Mason County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/165-35); Civic Center Code; Melrose Park
Metropolitan Exposition Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/170-20); Civic Center Code; certain Metropolitan
Exposition, Auditorium and Office Building Authorities;

10400SB2829sam004 - 179 - LRB104 17590 HLH 38262 a
for general purposes.
(70 ILCS 200/180-35); Civic Center Code; Normal Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/215-15); Civic Center Code; Illinois Quad City
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/225-35); Civic Center Code; Randolph County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/230-35); Civic Center Code; River Forest
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/235-40); Civic Center Code; Riverside Civic

10400SB2829sam004 - 180 - LRB104 17590 HLH 38262 a
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/245-35); Civic Center Code; Salem Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/255-20); Civic Center Code; Springfield
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/265-20); Civic Center Code; Vermilion County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/280-20); Civic Center Code; Will County
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 210/5); Metropolitan Pier and Exposition Authority
Act; Metropolitan Pier and Exposition Authority; for
general purposes, including quick-take power.
(70 ILCS 405/22.04); Soil and Water Conservation Districts
Act; soil and water conservation districts; for general

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purposes.
(70 ILCS 410/10 and 410/12); Conservation District Act;
conservation districts; for open space, wildland, scenic
roadway, pathway, outdoor recreation, or other
conservation benefits.
(70 ILCS 503/25); Chanute-Rantoul National Aviation Center
Redevelopment Commission Act; Chanute-Rantoul National
Aviation Center Redevelopment Commission; for general
purposes.
(70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act;
Fort Sheridan Redevelopment Commission; for general
purposes or to carry out comprehensive or redevelopment
plans.
(70 ILCS 520/8); Southwestern Illinois Development Authority
Act; Southwestern Illinois Development Authority; for
general purposes, including quick-take power.
(70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code;
drainage districts; for general purposes.
(70 ILCS 615/5 and 615/6); Chicago Drainage District Act;
corporate authorities; for construction and maintenance of
works.
(70 ILCS 705/10); Fire Protection District Act; fire
protection districts; for general purposes.
(70 ILCS 750/20); Flood Prevention District Act; flood
prevention districts; for general purposes.
(70 ILCS 805/6); Downstate Forest Preserve District Act;

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certain forest preserve districts; for general purposes.
(70 ILCS 805/18.8); Downstate Forest Preserve District Act;
certain forest preserve districts; for recreational and
cultural facilities.
(70 ILCS 810/8); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for general
purposes.
(70 ILCS 810/38); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for recreational
facilities.
(70 ILCS 910/15 and 910/16); Hospital District Law; hospital
districts; for hospitals or hospital facilities.
(70 ILCS 915/3); Illinois Medical District Act; Illinois
Medical District Commission; for general purposes.
(70 ILCS 915/4.5); Illinois Medical District Act; Illinois
Medical District Commission; quick-take power for the
Illinois State Police Forensic Science Laboratory
(obsolete).
(70 ILCS 920/5); Tuberculosis Sanitarium District Act;
tuberculosis sanitarium districts; for tuberculosis
sanitariums.
Capital City Downtown Medical District Act; Capital City
Downtown Medical District Commission; for general
purposes.
(70 ILCS 925/20); Mid-Illinois Medical District Act;
Mid-Illinois Medical District; for general purposes.

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(70 ILCS 930/20); Mid-America Medical District Act;
Mid-America Medical District Commission; for general
purposes.
(70 ILCS 935/20); Roseland Community Medical District Act;
medical district; for general purposes.
(70 ILCS 1005/7); Mosquito Abatement District Act; mosquito
abatement districts; for general purposes.
(70 ILCS 1105/8); Museum District Act; museum districts; for
general purposes.
(70 ILCS 1205/7-1); Park District Code; park districts; for
streets and other purposes.
(70 ILCS 1205/8-1); Park District Code; park districts; for
parks.
(70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park
districts; for airports and landing fields.
(70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park
districts; for State land abutting public water and
certain access rights.
(70 ILCS 1205/11.1-3); Park District Code; park districts; for
harbors.
(70 ILCS 1225/2); Park Commissioners Land Condemnation Act;
park districts; for street widening.
(70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water
Control Act; park districts; for parks, boulevards,
driveways, parkways, viaducts, bridges, or tunnels.
(70 ILCS 1250/2); Park Commissioners Street Control (1889)

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Act; park districts; for boulevards or driveways.
(70 ILCS 1290/1); Park District Aquarium and Museum Act;
municipalities or park districts; for aquariums or
museums.
(70 ILCS 1305/2); Park District Airport Zoning Act; park
districts; for restriction of the height of structures.
(70 ILCS 1310/5); Park District Elevated Highway Act; park
districts; for elevated highways.
(70 ILCS 1505/15); Chicago Park District Act; Chicago Park
District; for parks and other purposes.
(70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park
District; for parking lots or garages.
(70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park
District; for harbors.
(70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation
Act; Lincoln Park Commissioners; for land and interests in
land, including riparian rights.
(70 ILCS 1801/30); Alexander-Cairo Port District Act;
Alexander-Cairo Port District; for general purposes.
(70 ILCS 1805/8); Havana Regional Port District Act; Havana
Regional Port District; for general purposes.
(70 ILCS 1810/7); Illinois International Port District Act;
Illinois International Port District; for general
purposes.
(70 ILCS 1815/13); Illinois Valley Regional Port District Act;
Illinois Valley Regional Port District; for general

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purposes.
(70 ILCS 1820/4); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for removal of airport hazards or reduction of
the height of objects or structures.
(70 ILCS 1820/5); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for general purposes.
(70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of airport hazards.
(70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of hazards from ports
and terminals.
(70 ILCS 1825/5); Joliet Regional Port District Act; Joliet
Regional Port District; for general purposes.
(70 ILCS 1830/7.1); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for removal of hazards
from ports and terminals.
(70 ILCS 1830/14); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for general purposes.
(70 ILCS 1831/30); Massac-Metropolis Port District Act;
Massac-Metropolis Port District; for general purposes.
(70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act;

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Mt. Carmel Regional Port District; for removal of airport
hazards.
(70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port
District; for general purposes.
(70 ILCS 1842/30 and 1842/35); Rock Island Regional Port
District Act; Rock Island Regional Port District and
participating municipalities; for general Port District
purposes.
(70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca
Regional Port District; for removal of airport hazards.
(70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1845/5); Seneca Regional Port District Act; Seneca
Regional Port District; for general purposes.
(70 ILCS 1850/4); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for removal of airport
hazards or reduction of the height of objects or
structures.
(70 ILCS 1850/5); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for general purposes.
(70 ILCS 1860/4); Tri-City Regional Port District Act;
Tri-City Regional Port District; for removal of airport
hazards.
(70 ILCS 1860/5); Tri-City Regional Port District Act;
Tri-City Regional Port District; for the development of

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facilities.
(70 ILCS 1863/11); Upper Mississippi River International Port
District Act; Upper Mississippi River International Port
District; for general purposes.
(70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port
District; for removal of airport hazards.
(70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port
District; for restricting the height of objects or
structures.
(70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port
District; for the development of facilities.
(70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad
Terminal Authority (Chicago); for general purposes.
(70 ILCS 2105/9b); River Conservancy Districts Act; river
conservancy districts; for general purposes.
(70 ILCS 2105/10a); River Conservancy Districts Act; river
conservancy districts; for corporate purposes.
(70 ILCS 2205/15); Sanitary District Act of 1907; sanitary
districts; for corporate purposes.
(70 ILCS 2205/18); Sanitary District Act of 1907; sanitary
districts; for improvements and works.
(70 ILCS 2205/19); Sanitary District Act of 1907; sanitary
districts; for access to property.
(70 ILCS 2305/8); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for corporate
purposes.

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(70 ILCS 2305/15); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for improvements.
(70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary
District of Decatur; for carrying out agreements to sell,
convey, or disburse treated wastewater to a private
entity.
(70 ILCS 2405/8); Sanitary District Act of 1917; sanitary
districts; for corporate purposes.
(70 ILCS 2405/15); Sanitary District Act of 1917; sanitary
districts; for improvements.
(70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of
1917; sanitary districts; for waterworks.
(70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary
districts; for public sewer and water utility treatment
works.
(70 ILCS 2405/18); Sanitary District Act of 1917; sanitary
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2605/8); Metropolitan Water Reclamation District Act;
Metropolitan Water Reclamation District; for corporate
purposes.
(70 ILCS 2605/16); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; quick-take
power for improvements.
(70 ILCS 2605/17); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for bridges.

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(70 ILCS 2605/35); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for widening
and deepening a navigable stream.
(70 ILCS 2805/10); Sanitary District Act of 1936; sanitary
districts; for corporate purposes.
(70 ILCS 2805/24); Sanitary District Act of 1936; sanitary
districts; for improvements.
(70 ILCS 2805/26i and 2805/26j); Sanitary District Act of
1936; sanitary districts; for drainage systems.
(70 ILCS 2805/27); Sanitary District Act of 1936; sanitary
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary
districts; for water supply.
(70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary
districts; for waterworks.
(70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for corporate purposes.
(70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for access to property.
(70 ILCS 3010/10); Sanitary District Revenue Bond Act;
sanitary districts; for sewerage systems.
(70 ILCS 3205/12); Illinois Sports Facilities Authority Act;
Illinois Sports Facilities Authority; quick-take power for
its corporate purposes (obsolete).
(70 ILCS 3405/16); Surface Water Protection District Act;

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surface water protection districts; for corporate
purposes.
(70 ILCS 3605/7); Chicago Transit Authority Act; Chicago
Transit Authority; for transportation systems.
(70 ILCS 3605/8); Chicago Transit Authority Act; Chicago
Transit Authority; for general purposes.
(70 ILCS 3605/10); Chicago Transit Authority Act; Chicago
Transit Authority; for general purposes, including
railroad property.
(70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act;
local mass transit districts; for general purposes.
(70 ILCS 3615/2.13); Northern Illinois Transit Authority Act;
Northern Illinois Transit Authority; for general purposes.
(70 ILCS 3705/8 and 3705/12); Public Water District Act;
public water districts; for waterworks.
(70 ILCS 3705/23a); Public Water District Act; public water
districts; for sewerage properties.
(70 ILCS 3705/23e); Public Water District Act; public water
districts; for combined waterworks and sewerage systems.
(70 ILCS 3715/6); Water Authorities Act; water authorities;
for facilities to ensure adequate water supply.
(70 ILCS 3715/27); Water Authorities Act; water authorities;
for access to property.
(75 ILCS 5/4-7); Illinois Local Library Act; boards of library
trustees; for library buildings.
(75 ILCS 16/30-55.80); Public Library District Act of 1991;

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public library districts; for general purposes.
(75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate
authorities of city or park district, or board of park
commissioners; for free public library buildings.
(Source: 104-435, eff. 11-21-25; 104-454, eff. 12-12-25;
104-457, Article 5, Section 5-925, eff. 6-1-26; 104-457,
Article 10, Section 10-75, eff. 6-1-26; 104-457, Article 15,
Section 15-210, eff. 6-1-26; revised 1-8-26.)
Section 10-915. The State Finance Act is amended by adding
Section 5.1039 as follows:
(30 ILCS 105/5.1039 new)
Sec. 5.1039. The Capital City Downtown Medical District
Income Fund.
(30 ILCS 105/5.593 rep.)
(30 ILCS 105/6z-60 rep.)
Section 10-920. The State Finance Act is amended by
repealing Sections 5.593 and 6z-60.
ARTICLE 99
Section 99-95. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a

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Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i) the
changes made by this Act or (ii) provisions derived from any
other Public Act.
Section 99-97. Severability. The provisions of this Act
are severable under Section 1.31 of the Statute on Statutes.
Section 99-99. Effective date. This Act takes effect upon
becoming law.".