Chapter 65 — MUNICIPALITIES

(65 ILCS 5/8-10-6) (from Ch. 24, par. 8-10-6) Sec. 8-10-6. The responsible head of each major department, office, institution, board, commission, agency or instrumentality of such municipal government shall certify in writing to the purchasing agent the names of such officers or …

(65 ILCS 5/8-10-7) (from Ch. 24, par. 8-10-7) Sec. 8-10-7. All proposals to award purchase orders or contracts involving amounts in excess of $10,000 shall be published at least 10 days, excluding Sundays and legal holidays, in advance of the date announced for the receiving of b…

(65 ILCS 5/8-10-8) (from Ch. 24, par. 8-10-8) Sec. 8-10-8. Any agreement or collusion among bidders or prospective bidders in restraint of freedom of competition by agreement to bid a fixed price, or otherwise, shall render the bids of such bidders void. Each bidder shall accompa…

(65 ILCS 5/8-10-8.5) Sec. 8-10-8.5. Disclosure. Each person submitting a bid or proposal in relation to any contract in excess of $10,000 under this Division 10, including contracts exempt from competitive bidding under Section 8-10-4 or 8-10-5, must disclose in his or her applic…

(65 ILCS 5/8-10-9) (from Ch. 24, par. 8-10-9) Sec. 8-10-9. All sealed bids shall be publicly opened by the purchasing agent of such municipality, or by an officer or employee in the office of the purchasing agent duly authorized in writing by the purchasing agent to open such bid…

(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 …

(65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) Sec. 8-11-1.1. Non-home rule municipalities; imposition of taxes. (a) The corporate authorities of a non-home rule municipality may impose by ordinance or resolution the taxes authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5…

(65 ILCS 5/8-11-1.2) (from Ch. 24, par. 8-11-1.2) Sec. 8-11-1.2. Definition. As used in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act: (a) "Public infrastructure" means municipal roads and streets, access roads, bridges, and sidewalks; waste disposal systems; and water and…

(65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3) Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' Occupation Tax Act. The corporate authorities of a non-home rule municipality may impose, by ordinance or resolution adopted in the manner described in Section 8-11-1.1, a tax upon…

(65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4) Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation Tax Act. The corporate authorities of a non-home rule municipality may impose, by ordinance or resolution adopted in the manner described in Section 8-11-1.1, a tax upon al…

(65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5) Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The corporate authorities of a non-home rule municipality may impose, by ordinance or resolution adopted in the manner described in Section 8-11-1.1, a tax upon the privilege of …

(65 ILCS 5/8-11-1.6) Sec. 8-11-1.6. Non-home rule municipal retailers' occupation tax; municipalities between 20,000 and 25,000. The corporate authorities of a non-home rule municipality with a population of more than 20,000 but less than 25,000 that has, prior to January 1, 1987…

(65 ILCS 5/8-11-1.7) Sec. 8-11-1.7. Non-home rule municipal service occupation tax; municipalities between 20,000 and 25,000. The corporate authorities of a non-home rule municipality with a population of more than 20,000 but less than 25,000 as determined by the last preceding d…

(65 ILCS 5/8-11-1.8) Sec. 8-11-1.8. Non-home rule municipal tax rescission. Whenever the corporate authorities of a non-home rule municipality with a population of more than 20,000 but less than 25,000 have imposed a municipal retailers occupation tax under Sec. 8-11-1.6 and a mu…

(65 ILCS 5/8-11-11) (from Ch. 24, par. 8-11-11) Sec. 8-11-11. In addition to any other taxes authorized by law, the corporate authorities of a municipality may impose a tax upon the privilege of leasing motor vehicles within the municipality to a lessee on a daily or weekly basis…

(65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15) Sec. 8-11-15. (a) The corporate authorities of a municipality of over 100,000 inhabitants may, upon approval of the electors of the municipality pursuant to subsection (b), impose a tax of one cent per gallon on motor fuel sold at r…

(65 ILCS 5/8-11-16) (from Ch. 24, par. 8-11-16) Sec. 8-11-16. The Department of Revenue shall submit to each municipality each year a list of those persons within that municipality who are registered with the Department under the Retailers' Occupation Tax Act. The list shall indi…

(65 ILCS 5/8-11-17) (from Ch. 24, par. 8-11-17) Sec. 8-11-17. (Repealed). (Source: P.A. 92-526, eff. 7-1-02. Repealed internally, eff. 1-1-03.)

(65 ILCS 5/8-11-18) (from Ch. 24, par. 8-11-18) Sec. 8-11-18. (Repealed). (Source: P.A. 88-597, eff. 8-28-94. Repealed internally, eff. 9-6-97.)

(65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2) Sec. 8-11-2. The corporate authorities of any municipality may tax any or all of the following occupations or privileges: 1. (Blank). 2. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or…

(65 ILCS 5/8-11-2.3) Sec. 8-11-2.3. Municipal Motor Fuel Tax Law. Notwithstanding any other provision of law, in addition to any other tax that may be imposed, a municipality in a county with a population of over 3,000,000 inhabitants may also impose, by ordinance, a tax upon all…

(65 ILCS 5/8-11-2.5) Sec. 8-11-2.5. Municipal tax review; requests for information. (a) If a municipality has imposed a tax under Section 8-11-2, then the municipality, which may act through its designated auditor or agent, may conduct an audit of tax receipts collected from the …

(65 ILCS 5/8-11-20) Sec. 8-11-20. Economic incentive agreements. The corporate authorities of a municipality may enter into an economic incentive agreement relating to the development or redevelopment of land within the corporate limits of the municipality. Under this agreement, …

(65 ILCS 5/8-11-21) Sec. 8-11-21. Agreements to share or rebate occupation taxes. (a) On and after June 1, 2004, the corporate authorities of a municipality shall not enter into any agreement to share or rebate any portion of retailers' occupation taxes generated by retail sales …

(65 ILCS 5/8-11-22) Sec. 8-11-22. (Repealed). (Source: P.A. 101-10, eff. 6-5-19. Repealed by P.A. 101-604, eff. 12-13-19.)

(65 ILCS 5/8-11-23) Sec. 8-11-23. Municipal Cannabis Retailers' Occupation Tax Law. (a) This Section may be referred to as the Municipal Cannabis Retailers' Occupation Tax Law. The corporate authorities of any municipality may, by ordinance, impose a tax upon all persons engaged …

(65 ILCS 5/8-11-24) Sec. 8-11-24. Municipal Grocery Occupation Tax Law. (a) The corporate authorities of any municipality 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 r…

(65 ILCS 5/8-11-3) (from Ch. 24, par. 8-11-3) Sec. 8-11-3. The corporate authorities of any municipality may tax persons engaged in the business of selling cigarettes at retail, at a rate of not exceeding one cent per package of 20 cigarettes and may provide for the administratio…

(65 ILCS 5/8-11-4) (from Ch. 24, par. 8-11-4) Sec. 8-11-4. Each owner of a motor vehicle or motor bicycle may be required by any such city, village, or town within which he resides to pay a regular tax or license fee for the use of such motor vehicle or motor bicycle. In place of…

(65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5) 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…

(65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6) Sec. 8-11-6. Home Rule Municipal Use Tax Act. (a) The corporate authorities of a home rule municipality may impose a tax upon the privilege of using, in such municipality, any item of tangible personal property which is purchased at r…

(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a) Sec. 8-11-6a. Home rule municipalities; preemption of certain taxes. Except as provided in Sections 8-11-1, 8-11-5, 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on and after September 1, 1990, no home rule municipality …

(65 ILCS 5/8-11-6b) Sec. 8-11-6b. Home rule soft drink taxes. (a) Except as provided in Sections 8-11-1, 8-11-5 and 8-11-6, or as provided in this Section, no home rule municipality has the authority to impose, pursuant to its home rule authority, a tax on the sale, purchase, or …

(65 ILCS 5/8-11-6c) Sec. 8-11-6c. Home Rule food and beverage tax to support parking facilities. (a) In addition to any other tax that it is authorized to impose, a home rule municipality that has not imposed a tax under Section 8-11-1 or 8-11-5 may impose a tax, as limited by th…

(65 ILCS 5/8-11-7) (from Ch. 24, par. 8-11-7) Sec. 8-11-7. The corporate authorities of a municipality may impose a tax upon all persons engaged in the business of renting automobiles in the municipality at the rate of not to exceed 1% of the gross receipts from such business. Th…

(65 ILCS 5/8-11-8) (from Ch. 24, par. 8-11-8) Sec. 8-11-8. The corporate authorities of a municipality may impose a tax upon the privilege of using, in such municipality, an automobile which is rented from a rentor outside Illinois, and which is titled or registered with an agenc…

(65 ILCS 5/8-11-9) Sec. 8-11-9. (Repealed). (Source: P.A. 84-149. Repealed by P.A. 98-584, eff. 8-27-13.)

(65 ILCS 5/8-11-9.1) (from Ch. 24, par. 8-11-9.1) Sec. 8-11-9.1. Except as hereinafter provided, the Department of Revenue shall publish and make available to each municipality a quarterly report in which the Department of Revenue shall list any municipal retailers' occupation ta…

(65 ILCS 5/8-12-1) (from Ch. 24, par. 8-12-1) Sec. 8-12-1. This Division 12 may be cited as the Financially Distressed City Law. (Source: P.A. 86-1211.)

(65 ILCS 5/8-12-10) (from Ch. 24, par. 8-12-10) Sec. 8-12-10. Any State agency or unit of local government, within its respective function, may render such services to the Authority as the Authority may request. Upon the Authority's request any such agency or unit of local govern…

(65 ILCS 5/8-12-11) (from Ch. 24, par. 8-12-11) Sec. 8-12-11. The Directors shall serve without compensation, but each Director shall be entitled to reimbursement for actual and necessary expenses incurred in the performance of official duties as a Director. (Source: P.A. 86-1211…

(65 ILCS 5/8-12-12) (from Ch. 24, par. 8-12-12) Sec. 8-12-12. (a) The Governor shall call the first meeting of the Authority. Thereafter, the Directors shall prescribe the times and places for their meetings and the manner in which regular and special meetings may be called. The …

(65 ILCS 5/8-12-13) (from Ch. 24, par. 8-12-13) Sec. 8-12-13. In carrying out the purposes of this Division, and pursuant to Sections 8-12-14 through 8-12-24, as hereinafter provided, the Authority shall have the power to approve or to reject the Financial Plans, Budgets and cont…

(65 ILCS 5/8-12-14) (from Ch. 24, par. 8-12-14) Sec. 8-12-14. The Budget of the financially distressed city for its first fiscal year commencing after this Division first becomes applicable to the financially distressed city as provided in Section 8-12-4, and for each subsequent …

(65 ILCS 5/8-12-15) (from Ch. 24, par. 8-12-15) Sec. 8-12-15. The financially distressed city shall develop, adopt and submit to the Authority, within 45 days after this Division first becomes applicable to the city as provided in Section 8-12-4, for approval by the Authority, an…

(65 ILCS 5/8-12-16) (from Ch. 24, par. 8-12-16) Sec. 8-12-16. The financially distressed city shall develop, adopt and submit to the Authority, within 30 days after this Division first becomes applicable to the city as provided in Section 8-12-4, a revised Budget for the remainin…

(65 ILCS 5/8-12-17) (from Ch. 24, par. 8-12-17) Sec. 8-12-17. (a) No contract or other obligation shall be entered into by the financially distressed city unless it is consistent with the Financial Plan and Budget in effect. No multi-year employment contract or collective bargain…

(65 ILCS 5/8-12-18) (from Ch. 24, par. 8-12-18) Sec. 8-12-18. The financially distressed city shall meet its debt service obligations as they become due. No other expenditure shall be made by the city unless it is consistent with the Financial Plan and Budget in effect. (Source: …

(65 ILCS 5/8-12-19) (from Ch. 24, par. 8-12-19) Sec. 8-12-19. The Authority shall appoint and shall have the authority to remove a financial management officer. The financial management officer shall have the responsibility for advising on the preparation of the Budget and Financ…

(65 ILCS 5/8-12-2) (from Ch. 24, par. 8-12-2) Sec. 8-12-2. (a) Pursuant to the authority of the General Assembly to provide for the public health, safety and welfare, the General Assembly hereby finds and declares that it is the public policy and a public purpose of the State to …