(55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
    Sec. 4-6002. Coroners in counties of less than 2,000,000.
    (a) The County Board, in all counties of less than 2,000,000 inhabitants, shall fix the compensation of Coroners within the limitations fixed by this Division, and shall appropriate for their necessary clerk hire, stationery, fuel, supplies, and other expenses. The compensation of the Coroner shall be fixed separately from his necessary clerk hire, stationery, fuel and other expenses, and such compensation shall be fixed within the following limits:
    To each Coroner in counties containing less than 5,000 inhabitants, not less than $4,500 per annum.
    To each Coroner in counties containing 5,000 or more inhabitants but less than 14,000 inhabitants, not less than $6,000 per annum.
    To each Coroner in counties containing 14,000 or more inhabitants, but less than 30,000 inhabitants, not less than $9,000 per annum.
    To each Coroner in counties containing 30,000 or more inhabitants, but less than 60,000 inhabitants, not less than $14,000 per annum.
    To each Coroner in counties containing 60,000 or more inhabitants, but less than 100,000 inhabitants, not less than $15,000 per annum.
    To each Coroner in counties containing 100,000 or more inhabitants, but less than 200,000 inhabitants, not less than $16,500 per annum.
    To each Coroner in counties containing 200,000 or more inhabitants, but less than 300,000 inhabitants, not less than $18,000 per annum.
    To each Coroner in counties containing 300,000 or more inhabitants, but less than 2,000,000 inhabitants, not less than $20,000 per annum.
    The population of all counties for the purpose of fixing compensation, as herein provided, shall be based upon the last Federal census immediately previous to the election of the Coroner in question in each county. This Section does not apply to a county which has abolished the elective office of coroner.
    (b) Those coroners beginning a term of office on or after December 1, 1990 shall be compensated as follows:
        (1) Beginning December 1, 1990, base salary plus at
    
least 3% of base salary.
        (2) Beginning December 1, 1991, base salary plus at
    
least 6% of base salary.
        (3) Beginning December 1, 1992, base salary plus at
    
least 9% of base salary.
        (4) Beginning December 1, 1993, base salary plus at
    
least 12% of base salary.
    "Base salary", as used in this subsection (b), means the salary in effect before July 1, 1989.
    (c) In addition to, but separate and apart from, the compensation provided in this Section, subject to appropriation, the coroner of each county shall receive an annual stipend of $6,500 to be paid by the Illinois Department of Revenue out of the Personal Property Tax Replacement Fund if his or her term begins on or after December 1, 2000.
    For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this subsection. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the coroner within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the coroner's base compensation and must be remitted to the coroner in addition to the coroner's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend received under this subsection.
(Source: P.A. 103-318, eff. 7-28-23.)