Illinois Code § 70 ILCS 3455/45

Modification.
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(a) Upon a written request from business owners whose hotels pay the majority of the transaction charges proposed to be levied by a district, as determined by the last 12 months of State and local taxes paid from the date of the written request, the governing body of the district shall, after providing notice, hold a public hearing as provided in Section 25 for modifications to the district for any one or more of the following purposes:
 
 
(1) to increase, in any year other than the initial 
 
year, the rate of a transaction charge to an amount exceeding the maximum rate described in the district plan;
 
 
(2) to change the boundaries of the district; or
 
 
(3) for any other purpose that is agreed to by the 
 
governing body.
 
(b) Any modification shall be reflected in an updated district plan to be on file and available for inspection with the clerk.

 
(c) If the governmental unit is a county, the county may not modify the district boundaries to include less than 50% of the land within the county.

year, the rate of a transaction charge to an amount exceeding the maximum rate described in the district plan;
governing body.

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