Illinois Code § 605 ILCS 5/7-202.17

Any municipality may also by ordinance use motor fuel tax funds to acquire property for the purpose of providing off str
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eet parking
and to construct and maintain such parking areas. Any revenue derived from
the use of those parking lots shall, however, be used to maintain those
lots before motor fuel tax funds may be used for such maintenance. Any
surplus funds received from parking lots may also be used to acquire,
construct and maintain additional parking areas as needed. Surplus funds
not needed for these purposes shall be used to reimburse the motor fuel tax
account for funds originally advanced.

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