Illinois Code § 70 ILCS 705/23

The board of trustees of a fire protection district which:
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(1) lies within a single county which has a population between 400,000 and
575,000; or (2) lies within 2 counties with respective
populations of
between 400,000 and 575,000 and between
900,000 and 1,000,000, may by
ordinance levy an annual tax at a rate not exceeding .095% of the value, as
equalized and assessed by the Department of Revenue, of all taxable
property therein, for the purpose of providing ambulance services pursuant
to an intergovernmental cooperation agreement with any other unit of local
government. However, no tax may be levied pursuant to this Section with
respect to any property which is subject to any other tax levied for the
purpose of providing ambulance services.

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