(70 ILCS 3455/10)
    Sec. 10. Petition and resolution of intent to create a district.
    (a) To initiate the process of creating a district, business owners must file a written petition with the clerk of a governmental unit in which the proposed district lies. The petition must include a summary of the district plan, which shall include all of the following:
        (1) the name of the district;
        (2) a map showing the boundaries of the district,
    
which need not be contiguous but shall not encompass more than 6 counties;
        (3) the initial and maximum rates of the transaction
    
charge for hotels within the boundaries of the district;
        (4) the length of the proposed term of the district,
    
not to exceed 5 years upon formation or 10 additional years upon each renewal;
        (5) a brief description of the services and
    
improvements proposed to be provided by the local tourism and convention bureau;
        (6) information specifying where the complete
    
district plan can be obtained by the governing body; and
        (7) information specifying that the complete district
    
plan shall be furnished to the governing body upon request.
    The business owners that file the petition under subsection (a) must certify on the petition that they believe they will pay more than 50% of the transaction charges proposed to be levied by the district, as determined by the last 12 months of State hotel operators' occupation taxes paid preceding the date of the petition, for the proposed district.
    Petitions may be filed with a county clerk only if more than 50% of the land within the county is included in the district.
    (b) Within 60 days after the filing of the written petition under subsection (a), the governing body may adopt a resolution that expresses the intention to create the district proposed in the written petition. The resolution of intent shall include the following information:
        (1) the name of the district;
        (2) a description of the boundaries of the district,
    
which need not be contiguous but shall not encompass more than 6 counties;
        (3) the initial and maximum rates of the transaction
    
charge for hotels within the boundaries of the district;
        (4) the length of the proposed term of the district,
    
not to exceed 5 years upon formation or up to 10 additional years upon each renewal;
        (5) a brief description of the services and
    
improvements proposed to be provided by the district;
        (6) the time and place of a public hearing on the
    
formation of the proposed district; and
        (7) a statement that any hotel proposed to be subject
    
to a transaction charge has the opportunity to be heard at the public hearing regarding the district formation and an opportunity to file objections to the district formation with the clerk at any time prior to the conclusion of the public hearing.
(Source: P.A. 102-1127, eff. 2-10-23.)