Illinois Code § 55 ILCS 5/6-27003

Annual tax.
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The county board of any such county shall
have the power to levy annually a tax to provide moneys for such working
cash fund at a rate not to exceed .02% of value, as equalized or assessed
by the Department of Revenue. The aggregate amount in such
working cash fund shall never exceed $20,000,000. The collection of any
such tax shall not be anticipated by the issuance of any warrants drawn
against the same. Such tax shall be levied and collected, except as
herein otherwise provided, in like manner with the general taxes of such
county. It shall be known as the working cash fund tax, and shall be in
addition to the maximum of all other taxes and tax rates which such
county is now, or may hereafter be, authorized by law to levy upon the
aggregate valuation of all taxable property within such county. The tax
may be levied by separate resolution on or before the 3rd Tuesday in
September in each year, for the purpose herein authorized, without any
appropriation thereof being made in the resolution termed the annual
appropriations bill, or otherwise.

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