(70 ILCS 1290/2) (from Ch. 105, par. 327)

Sec. 2. Maintenance tax - Limitations - Levy and collection.

Each
board of park commissioners, having control of a public park or parks
within which there shall be maintained any aquarium or any museum or
museums of art, industry, science or natural or other history under the
provisions of this Act, is hereby authorized, subject to the provisions
of Section 4 of this Act, to levy annually a tax not to exceed .03 per
cent in park districts of less than 500,000 population and in districts
of over 500,000 population not to exceed .15 percent of the full, fair
cash value, as equalized or assessed by the Department
of Revenue of taxable property embraced in said district,
according to the valuation of the same as made for the purpose of State
and county taxation by the general assessment last preceding the time
when such tax hereby authorized shall be levied:  Such tax to be for the
purpose of establishing, acquiring, completing, erecting, enlarging,
ornamenting, building, rebuilding, rehabilitating, improving, operating,
maintaining and caring for such aquarium and museum or museums and the
buildings and grounds thereof; and the proceeds of such additional tax
shall be kept as a separate fund.  Said tax shall be in addition to all
other taxes which such board of park commissioners is now or hereafter
may be authorized to levy on the aggregate valuation of all taxable
property within the park district.  Said tax shall be levied and
collected in like manner as the general taxes for such parks and shall
not be included within any limitation of rate for general park purposes
as now or hereafter provided by law but shall be excluded therefrom and
be in addition thereto and in excess thereof.  Provided, further, that
the foregoing limitations upon tax rates, insofar as they are applicable
to park districts of less than 500,000 population, may be further
increased or decreased according to the referendum provisions of the
General Revenue Law of Illinois.

Whenever the board of park commissioners of a park district of less
than 500,000 population adopts a resolution that it shall levy and collect
a tax for the purposes specified in this Section in excess of .03 percent
but not to exceed .07 percent of the value of taxable property in the
district, the board shall cause the resolution to be
published at least once in a newspaper of general circulation
within the district.  If there is no such newspaper, the resolution shall
be posted in at least 3 public places within the district.  The
publication or posting of the resolution shall include a notice of (1) the
specific number of electors required to sign a petition requesting that the
question of the adoption of the resolution be submitted to the electors of the
district; (2) the time within which the petition must be filed;
and (3) the date of the prospective referendum.

The secretary of the park district shall provide a petition form to any
individual requesting one.

Any taxpayer in such district may, within 30 days after the first
publication or posting of the resolution, file with the secretary of the
park district a petition signed by not less than 10 percent or 1,500,
whichever is lesser, of the electors of the district requesting that the
following question be submitted to the electors of the district:

"Shall the .... Park District be authorized to levy an
annual tax in excess of .... but not to exceed .... as authorized in
Section 2 of "An Act concerning aquariums and museums in public parks" for
the purpose of establishing, acquiring, completing, erecting, enlarging,
ornamenting,  building, rebuilding, rehabilitating, improving, operating,
maintaining and caring for such aquariums and museum or museums and the
buildings and grounds thereof?"  The secretary of the park district shall
certify the proposition to the proper election authorities for submission
to the electorate at a regular scheduled election in accordance with the
general election law.  If a majority of the electors voting on the
proposition vote in favor thereof, such increased tax shall thereafter be
authorized; if a majority of the vote is against such proposition, the
previous maximum rate shall remain in effect until changed by law.

Whenever the board of park commissioners of a park district of a population less than 500,000 adopts a resolution that it shall levy and collect a tax for the purposes specified in this Section in excess of 0.07% but not to exceed 0.15% of the value of taxable property in the district, the board shall cause the resolution to be published, at least once, in a newspaper of general circulation within the district. If there is no such newspaper, the resolution shall be posted in at least 3 public places within the district. A tax in excess of 0.07% may not be levied under this subsection until the question of levying the tax has been submitted to the electors of the park district at a regular election and approved by a majority of the electors voting on the question. The District must certify the question to the proper election authority, which must submit the question at an election in accordance with the Election Code. The election authority must submit the question in substantially the following form:

"Shall the .... Park District be authorized to levy an annual tax in excess of .... but