Division

Levy and Collection of Taxes

65 ILCS 5/8-3-1— The corporate authorities may levy and collect taxes for corporate purposes
65 ILCS 5/8-3-1.1
65 ILCS 5/8-3-2
65 ILCS 5/8-3-3
65 ILCS 5/8-3-4— Whenever a municipality is required to levy a tax for the payment of a particular debt, appropriation, or liability of the municipality, the tax for that purpose shall be included in the total amount levied by the corporate authorities, and certified to the county clerk as provided in Section 8-3-1
65 ILCS 5/8-3-5
65 ILCS 5/8-3-6— Every municipality incorporated under a special act shall levy and collect its taxes in the manner provided for in this Division 3 and in the manner provided for in the General Revenue Law of this state, even though its special act contains inconsistent provisions
65 ILCS 5/8-3-7
65 ILCS 5/8-3-7a
65 ILCS 5/8-3-8
65 ILCS 5/8-3-9
65 ILCS 5/8-3-10— No municipality shall receive from the county treasury of any county in which the municipality is situated in whole or in part, any greater proportion of the surplus of all taxes which may be collected for county purposes, than any other municipality within the county
65 ILCS 5/8-3-11
65 ILCS 5/8-3-12
65 ILCS 5/8-3-13
65 ILCS 5/8-3-14— Municipal hotel operators' occupation tax
65 ILCS 5/8-3-14a— Municipal hotel use tax
65 ILCS 5/8-3-14b— Municipal hotel operators' tax in DuPage County
65 ILCS 5/8-3-14c— Municipal hotel use tax in DuPage County
65 ILCS 5/8-3-15
65 ILCS 5/8-3-16
65 ILCS 5/8-3-17— The corporate authorities of a municipality may not impose a tax on any tuition or fees received by a public or private post-secondary educational institution or on any student with respect to his or her being enrolled in such an institution
65 ILCS 5/8-3-18— A municipality, upon a majority vote of its governing authority, may abate taxes levied for corporate purposes under Section 8-3-1 in an amount not to exceed 50% of the donation by a taxpayer who donates not less than $10,000 to a qualified program
65 ILCS 5/8-3-19— Home rule real estate transfer taxes