What share do local governments receive from Illinois income tax?
Local governments receive one-tenth of the net collections of all income tax received. Net collections are the total collections minus deposits that are made into the refund fund. The amount that each municipality or county receives is based on its population in proportion to the total state population. The population figures used are from the latest census conducted by the United States Bureau of the Census and certified by the Office of the Secretary of State. Approximately the third week of each month, the Illinois Department of Revenue certifies to the state comptroller the amounts to be allocated based on net collections from the prior month. This money is distributed through the Local Government Distributive Fund (LGDF).
