50 ILCS 835/1
Any governmental unit may provide facilities or services for the benefit of its residents who are persons with intellectual or developmental disabilities and who are not eligible to participate in any such program conducted under Article 14 of the School Code, or may contract therefor with any privately or publicly operated entity which provides facilities or services either in or out of such governmental unit .
For such purpose, the governmental unit may levy an annual tax of not to exceed.1% upon all of the taxable property in the governmental unit at the value thereof, as equalized or assessed by the Department of Revenue. Taxes first levied under this Section on or after the effective date of this amendatory Act of the 96th General Assembly are subject to referendum approval under Section 1.1 or 1.2 of this Act. Such tax shall be levied and collected in the same manner as other governmental unit taxes, but shall not be included in any limitation otherwise prescribed as to the rate or amount of governmental unit taxes but shall be in addition thereto and in excess thereof. When collected, such tax shall be paid into a special fund in the governmental unit's treasury, to be designated as the "Fund for Persons With a Developmental Disability", and shall be used only for the purpose specified in this Section. The levying of this annual tax shall not preclude the governmental unit from the use of other federal, State, or local funds for the purpose of providing facilities or services for the care and treatment of its residents who are intellectually disabled or under a developmental disability.
50 ILCS 835/1