105 ILCS 5/3-14.31: School facility and resources occupation tax proceeds.

(a) Within 30 days after receiving any proceeds of a school facility and resources occupation tax under Section 5-1006.7 of the Counties Code, each regional superintendent must disburse those proceeds to each school district that is located in the county in which the tax was collected.

(b) The proceeds must be disbursed on an enrollment basis and allocated based upon the number of each school district's resident pupils that reside within the county collecting the tax divided by the total number of resident students within the county.