The business owners that file the petition under subsection (a) must certify on the petition that they believe they will pay more than 50% of the transaction charges proposed to be levied by the district, as determined by the last 12 months of State hotel operators' occupation taxes paid preceding the date of the petition, for the proposed district.
Petitions may be filed with a county clerk only if more than 50% of the land within the county is included in the district.
70 ILCS 3455/10