To each such sheriff in counties containing less than 10,000 inhabitants, not less than $27,000 per annum.
To each such sheriff in counties containing 10,000 or more inhabitants but less than 20,000 inhabitants, not less than $31,000 per annum.
To each such sheriff in counties containing 20,000 or more inhabitants but less than 30,000 inhabitants, not less than $34,000 per annum.
To each such sheriff in counties containing 30,000 or more inhabitants but less than 60,000 inhabitants, not less than $37,000 per annum.
To each such sheriff in counties containing 60,000 or more inhabitants but less than 100,000 inhabitants, not less than $40,000 per annum.
To each such sheriff in counties containing 100,000 or more inhabitants but less than 2,000,000 inhabitants, not less than $43,000 per annum.
The population of each county for the purpose of fixing compensation as herein provided, shall be based upon the last federal census immediately previous to the election of the sheriff in question in such county.
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 sheriff within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the sheriff's base compensation and must be remitted to the sheriff in addition to the sheriff'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.
55 ILCS 5/4-6003