(70 ILCS 3455/15)
    Sec. 15. District plan. A district plan shall be prepared by the business owners who submitted the petition under Section 10 before the public hearing on the proposed district. The district plan shall include or identify the following:
        (1) the estimated annual budget of the district, which may include specific allocations
    
to expedite the recovery of the tourism industry;
        (2) the initial and maximum rates of the transaction charge for each business that will
    
be subject to the transaction charge, in sufficient detail for each of those business owners to estimate the amount of transaction charges for which each hotel would be responsible;
        (3) the method for calculating the transaction charge;
        (4) a statement that, after the first imposition of a transaction charge within the
    
district, the transaction charge may continue to be imposed until the end of the district's term without the requirement of an additional public hearing if the transaction charge rate does not exceed the rate specified in the district plan;
        (5) the frequency and manner that the governmental unit shall collect the transaction
    
charges;
        (6) the frequency and manner that the governmental unit shall remit the transaction
    
charges to the local tourism and convention bureau;
        (7) the name of the district;
        (8) the manner by which a business owner may contest the calculation of the transaction
    
charge;
        (9) the amount or rate of penalties and interest applicable to delinquent payments, if
    
any, and the method of collection of penalties and interest;
        (10) a description of the proposed services and improvements to be provided;
        (11) a map that depicts the district's proposed boundaries but need not depict every
    
hotel;
        (12) a map showing the district's benefit zones, if any;
        (13) a statement that a hotel may pass a transaction charge onto customers and the
    
specific title to be used when the transaction charge is passed on to the customer;
        (14) the name and general structure of the local tourism and convention bureau proposed
    
to receive and use the revenues of the transaction charges for the proposed services and improvements; and
        (15) the term of the district, which shall not exceed 5 years upon formation or 10
    
additional years upon each renewal.
(Source: P.A. 102-1127, eff. 2-10-23.)