225 ILCS 411/75-55

(a) (Blank). (b) (Blank). (c) All cemeteries not maintaining a full exemption or partial exemption shall pay a one-time fee to the Department, due no later than December 15, 2010, equal to $20 plus an additional charge of $1 for each burial performed within the cemetery during calendar year 2009. (d) All fees collected under this Section prior to the effective date of this amendatory Act of the 97th General Assembly shall not be refunded. (e) (Blank). (f) (Blank). (g) (Blank).