Property Tax Relief Through Imposition of a Sales Tax
Effective January 1, 2003, the State Legislature amended section 8-11-1.1 et seq. of the Illinois Municipal Code; so as to grant non-home rule municipalities the authority to impose an additional sales tax.
With this amendment, the State effectively gave municipalities a means of shifting a portion of the cost of
providing a wide array of city services from those owning property within the city to its citizens and other consumers who purchase goods and services within the city.