a) If an ordinance or resolution imposing the tax, discontinuing the tax, or effecting a change in the rate of tax under Section 8-11-1.1 of the Act is adopted, a certified copy of the ordinance or resolution, shall be filed with the Department of Revenue, either:
- 1) on or before the first day of April, whereupon the Department shall proceed to administer and enforce the ordinance as of the first day of July next following the adoption and filing; or
- 2) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the ordinance as of the first day of January next following the adoption and filing. [65 ILCS 5/8-11-1.1(c)]
- b) Until August 5, 2024, the effective date of P.A. 103-0781, in the case of the imposition of or increase in the tax rate, the corporate authorities must also file a certification that the ordinance or resolution received referendum approval.
- c) For purposes of determining which tax rate applies, the date of the sale is deemed to be the date of the delivery of the property.
(Source: Amended at 49 Ill. Reg. 3304, effective February 26, 2025)