Public Act 102-0379
 
SB2278 EnrolledLRB102 16606 HLH 22004 b


  
    AN ACT concerning local government.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  


 
 
    Section 5. The Counties Code is amended  by changing 
Section 5-1006.5 as follows:
 



    (55 ILCS 5/5-1006.5)


    Sec. 5-1006.5. Special County Retailers' Occupation Tax

For Public Safety, Public Facilities, Mental Health, Substance 
Abuse, or Transportation.
    (a) The county board of any county may impose a
tax upon 
all persons engaged in the business of selling tangible 
personal
property, other than personal property titled or 
registered with an agency of
this State's government, at 
retail in the county on the gross receipts from the
sales made 
in the course of business to provide revenue to be used 
exclusively
for public safety, public facility, mental health, 
substance abuse, or transportation purposes in that county 
(except as otherwise provided in this Section), if a

proposition for the
tax has been submitted to the electors of 
that county and
approved by a majority of those voting on the 
question.  If imposed, this tax
shall be imposed only in 
one-quarter percent increments. By resolution, the
county 
board may order the proposition to be submitted at any 
election.
If the tax is imposed for
transportation purposes 
for expenditures for public highways or as
authorized
under 
the Illinois Highway Code, the county board must publish 
notice
of the existence of its long-range highway 
transportation
plan as required or described in Section 5-301 
of the Illinois
Highway Code and must make the plan publicly 
available prior to
approval of the ordinance or resolution

imposing the tax. If the tax is imposed for transportation 
purposes for
expenditures for passenger rail transportation, 
the county board must publish
notice of the existence of its 
long-range passenger rail transportation plan
and
must make 
the plan publicly available prior to approval of the ordinance 
or
resolution imposing the tax. 
    If a tax is imposed for public facilities purposes, then 
the name of the project may be included in the proposition at 
the discretion of the county board as determined in the 
enabling resolution. For example, the "XXX Nursing Home" or 
the "YYY Museum". 
    The county clerk shall certify the
question to the proper 
election authority, who
shall submit the proposition at an 
election in accordance with the general
election law.

        (1) The proposition for public safety purposes shall 
    be in
substantially the following form:
        "To pay for public safety purposes, shall (name of 
    county) be authorized to impose an increase on its share 
    of local sales taxes by (insert rate)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail."


        The county board may also opt to establish a sunset 
    provision at which time the additional sales tax would 
    cease being collected, if not terminated earlier by a vote 
    of the county board.  If the county board votes to include a 
    sunset provision, the proposition for public safety 
    purposes shall be in substantially the following form:
        "To pay for public safety purposes, shall (name of 
    county) be authorized to impose an increase on its share 
    of local sales taxes by (insert rate) for a period not to 
    exceed (insert number of years)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of (insert number of years), if not terminated earlier by 
    a vote of the county board."


        For the purposes of the
paragraph, "public safety 
    purposes" means
crime prevention, detention, fire 
    fighting, police, medical, ambulance, or
other emergency 
    services.

        Votes shall be recorded as "Yes" or "No".

        Beginning on the January 1 or July 1, whichever is 
    first, that occurs not less than 30 days after May 31, 2015 
    (the effective date of Public Act 99-4), Adams County may 
    impose a public safety retailers' occupation tax and 
    service occupation tax at the rate of 0.25%, as provided 
    in the referendum approved by the voters on April 7, 2015, 
    notwithstanding the omission of the additional information 
    that is otherwise required to be printed on the ballot 
    below the question pursuant to this item (1). 
        (2) The proposition for transportation purposes shall 
    be in
substantially
the following form:
        "To pay for improvements to roads and other 
    transportation purposes, shall (name of county) be 
    authorized to impose an increase on its share of local 
    sales taxes by (insert rate)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail."


        The county board may also opt to establish a sunset 
    provision at which time the additional sales tax would 
    cease being collected, if not terminated earlier by a vote 
    of the county board.  If the county board votes to include a 
    sunset provision, the proposition for transportation 
    purposes shall be in substantially the following form:
        "To pay for road improvements and other transportation 
    purposes, shall (name of county) be authorized to impose 
    an increase on its share of local sales taxes by (insert 
    rate) for a period not to exceed (insert number of 
    years)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of (insert number of years), if not terminated earlier by 
    a vote of the county board."


        For the purposes of this paragraph, transportation 
    purposes means
construction, maintenance, operation, and 
    improvement of
public highways, any other purpose for 
    which a county may expend funds under
the Illinois Highway 
    Code, and passenger rail transportation.

        The votes shall be recorded as "Yes" or "No".

        (3)  The proposition for public facilities purposes 
    shall be in substantially the following form: 
        "To pay for public facilities purposes, shall (name of

    
    county) be authorized to impose an increase on its share 
    of

    local sales taxes by (insert rate)?" 
        As additional information on the ballot below the

    
    question shall appear the following: 
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail." 
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form: 
        "To pay for public facilities purposes, shall (name of

    
    county) be authorized to impose an increase on its share 
    of

    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?" 
        As additional information on the ballot below the

    
    question shall appear the following: 
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by 
    a

    vote of the county board." 
        For purposes of this Section, "public facilities 
    purposes" means the acquisition, development, 
    construction, reconstruction, rehabilitation, 
    improvement, financing, architectural planning, and 
    installation of capital facilities consisting of 
    buildings, structures, and durable equipment and for the 
    acquisition and improvement of real property and interest 
    in real property required, or expected to be required, in 
    connection with the public facilities, for use by the 
    county for the furnishing of governmental services to its 
    citizens, including, but not limited to, museums and 
    nursing homes. 
        The votes shall be recorded as "Yes" or "No". 
        (4)  The proposition for mental health purposes shall 
    be in substantially the following form:
        "To pay for mental health purposes, shall (name of

    
    county) be authorized to impose an increase on its share 
    of

    local sales taxes by (insert rate)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form:
        "To pay for mental health purposes, shall (name of

    
    county) be authorized to impose an increase on its share 
    of

    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by 
    a

    vote of the county board."
        The votes shall be recorded as "Yes" or "No". 
        (5)  The proposition for substance abuse purposes shall 
    be in substantially the following form:
        "To pay for substance abuse purposes, shall (name of

    
    county) be authorized to impose an increase on its share 
    of

    local sales taxes by (insert rate)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form:
        "To pay for substance abuse purposes, shall (name of

    
    county) be authorized to impose an increase on its share 
    of

    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by 
    a

    vote of the county board."
        The votes shall be recorded as "Yes" or "No". 
    If a majority of the electors voting on
the proposition 
vote in favor of it, the county may impose the tax.
 A county 
may not submit more than one proposition authorized by this 
Section
to the electors at any one time.

    This additional tax may not be imposed on tangible 
personal property taxed at the 1% rate under the Retailers' 
Occupation Tax Act. Beginning December 1, 2019 and through 
December 31, 2020, this tax is not imposed on sales of aviation 
fuel unless the tax revenue is expended for airport-related 
purposes. If the county does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel is excluded from the tax.  The county must comply 
with the certification requirements for airport-related 
purposes under Section 2-22 of the Retailers' Occupation Tax 
Act.  For purposes of this Section, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act. Beginning January 1, 2021, this tax is not 
imposed on sales of aviation fuel for so long as the revenue 
use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the county.  The tax imposed by a county under this 
Section and
all civil penalties that may be assessed as an 
incident of the tax shall be
collected and enforced by the 
Illinois Department of Revenue and deposited
into a special 
fund created for that purpose.  The certificate
of registration 
that is issued by the Department to a retailer under the

Retailers' Occupation Tax Act shall permit the retailer to 
engage in a business
that is taxable without registering 
separately with the Department under an
ordinance or 
resolution under this Section.  The Department has full
power 
to administer and enforce this Section, to collect all taxes 
and
penalties due under this Section, to dispose of taxes and 
penalties so
collected in the manner provided in this Section, 
and to determine
all rights to credit memoranda arising on 
account of the erroneous payment of
a tax or penalty under this 
Section.  In the administration of and compliance
with this 
Section, the Department and persons who are subject to this 
Section
shall (i) have the same rights, remedies, privileges, 
immunities, powers, and
duties, (ii) be subject to the same 
conditions, restrictions, limitations,
penalties, and 
definitions of terms, and (iii) employ the same modes of

procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 
1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to all 
provisions contained in those Sections
other than the
State 
rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to

transaction returns and quarter monthly payments, and except 
that the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 
5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 
of the
Retailers' Occupation Tax Act and Section 3-7 of the 
Uniform Penalty and
Interest Act as if those provisions were 
set forth in this Section.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
sellers' tax liability by
separately stating the tax as an 
additional charge, which charge may be stated
in combination, 
in a single amount, with State tax which sellers are required

to collect under the Use Tax Act, pursuant to such bracketed 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the County
Public Safety, Public Facilities, 
Mental Health, Substance Abuse, or Transportation Retailers' 
Occupation Tax Fund or the Local Government Aviation Trust 
Fund, as appropriate. 

    (b) If a tax has been imposed under subsection (a), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the county, in
the business
of 
making sales of service, who, as an incident to making those 
sales of
service, transfer tangible personal property within 
the county
as an
incident to a sale of service.
This tax may 
not be imposed on tangible personal property taxed at the 1% 
rate under the Service Occupation Tax Act. Beginning December 
1, 2019 and through December 31, 2020, this tax is not imposed 
on sales of aviation fuel unless the tax revenue is expended 
for airport-related purposes. If the county does not have an 
airport-related purpose to which it dedicates aviation fuel 
tax revenue, then aviation fuel is excluded from the tax.  The 
county must comply with the certification requirements for 
airport-related purposes under Section 2-22 of the Retailers' 
Occupation Tax Act.  For purposes of this Section, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act. Beginning January 1, 2021, 
this tax is not imposed on sales of aviation fuel for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the county.
The tax imposed under 
this subsection and all civil penalties that may be
assessed 
as an incident thereof shall be collected and enforced by the

Department of Revenue. The Department has
full power to

administer and enforce this subsection; to collect all taxes 
and penalties
due hereunder; to dispose of taxes and penalties 
so collected in the manner
hereinafter provided; and to 
determine all rights to credit memoranda
arising on account of 
the erroneous payment of tax or penalty hereunder.
In the 
administration of and compliance with this subsection, the

Department and persons who are subject to this paragraph shall 
(i) have the
same rights, remedies, privileges, immunities, 
powers, and duties, (ii) be
subject to the same conditions, 
restrictions, limitations, penalties,
exclusions, exemptions, 
and definitions of terms, and (iii) employ the same
modes
of 
procedure as are prescribed in Sections 2 (except that the

reference to State in the definition of supplier maintaining a 
place of
business in this State shall mean the county), 2a, 2b, 
2c, 3 through
3-50 (in respect to all provisions therein other 
than the State rate of
tax), 4 (except that the reference to 
the State shall be to the county),
5, 7, 8 (except that the 
jurisdiction to which the tax shall be a debt to
the extent 
indicated in that Section 8 shall be the county), 9 (except as

to the disposition of taxes and penalties collected, and 
except that the retailer's discount is not allowed for taxes 
paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 10, 11, 12 (except the 
reference therein to Section 2b of the
Retailers' Occupation 
Tax Act), 13 (except that any reference to the State
shall mean 
the county), Section 15, 16,
17, 18, 19, and 20 of the Service 
Occupation Tax Act, and Section 3-7 of
the Uniform Penalty and 
Interest Act, as fully as if those provisions were
set forth 
herein.

    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the County Public Safety, Public Facilities, 
Mental Health, Substance Abuse, or Transportation Retailers' 
Occupation Fund or the Local Government Aviation Trust Fund, 
as appropriate.

    Nothing in this subsection shall be construed to authorize 
the county
to impose a tax upon the privilege of engaging in 
any business which under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (c) Except as otherwise provided in this paragraph, the 
Department shall immediately pay over to the State Treasurer, 
ex
officio,
as trustee, all taxes and penalties collected 
under this Section to be
deposited into the County Public 
Safety, Public Facilities, Mental Health, Substance Abuse, or 
Transportation Retailers'
Occupation Tax Fund, which
shall be 
an unappropriated trust fund held outside of the State 
treasury. Taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019 and through December 31, 2020, 
shall be immediately paid over by the Department to the State 
Treasurer, ex officio, as trustee, for deposit into the Local 
Government Aviation Trust Fund. The Department shall only pay 
moneys into the Local Government Aviation Trust Fund under 
this Act for so long as the revenue use requirements of 49 
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the 
Department of Revenue, the Comptroller shall order 
transferred, and the Treasurer shall transfer, to the STAR 
Bonds Revenue Fund the local sales tax increment, as defined 
in the Innovation Development and Economy Act, collected under 
this Section during the second preceding calendar month for 
sales within a STAR bond district. 
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money
to the counties from 
which retailers have paid
taxes or penalties to the Department 
during the second preceding
calendar month.  The amount to be 
paid to each county, and deposited by the
county into its 
special fund created for the purposes of this Section, shall

be the amount (not
including credit memoranda and not 
including taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019 and through December 31, 2020) 
collected under this Section during the second
preceding

calendar month by the Department plus an amount the Department 
determines is
necessary to offset any amounts that were 
erroneously paid to a different
taxing body, and not including 
(i) an amount equal to the amount of refunds
made
during the 
second preceding calendar month by the Department on behalf of

the county, (ii) any amount that the Department determines is

necessary to offset any amounts that were payable to a 
different taxing body
but were erroneously paid to the county, 
(iii) any amounts that are transferred to the STAR Bonds 
Revenue Fund, and (iv) 1.5% of the remainder, which shall be 
transferred into the Tax Compliance and Administration Fund. 
The Department, at the time of each monthly disbursement to 
the counties, shall prepare and certify to the State 
Comptroller the amount to be transferred into the Tax 
Compliance and Administration Fund under this subsection.  
Within 10 days after receipt by the
Comptroller of the 
disbursement certification to the counties and the Tax 
Compliance and Administration Fund provided for in
this 
Section to be given to the Comptroller by the Department, the 
Comptroller
shall cause the orders to be drawn for the 
respective amounts in accordance
with directions contained in 
the certification.

    In addition to the disbursement required by the preceding 
paragraph, an
allocation shall be made in March of each year to 
each county that received
more than $500,000 in disbursements 
under the preceding paragraph in the
preceding calendar year.  
The allocation shall be in an amount equal to the
average 
monthly distribution made to each such county under the 
preceding
paragraph during the preceding calendar year 
(excluding the 2 months of
highest receipts).  The distribution 
made in March of each year subsequent to
the year in which an 
allocation was made pursuant to this paragraph and the

preceding paragraph shall be reduced by the amount allocated 
and disbursed
under this paragraph in the preceding calendar 
year.  The Department shall
prepare and certify to the 
Comptroller for disbursement the allocations made in

accordance with this paragraph.

    (d) For the purpose of determining the local governmental 
unit whose tax is
applicable, a retail sale by a producer of 
coal or another mineral mined in
Illinois is a sale at retail 
at the place where the coal or other mineral mined
in Illinois 
is extracted from the earth.  This paragraph does not apply to 
coal
or another mineral when it is delivered or shipped by the 
seller to the
purchaser
at a point outside Illinois so that the 
sale is exempt under the United States
Constitution as a sale 
in interstate or foreign commerce.

    (e) Nothing in this Section shall be construed to 
authorize a county to
impose a
tax upon the privilege of 
engaging in any business that under the Constitution
of the 
United States may not be made the subject of taxation by this 
State.

    (e-5) If a county imposes a tax under this Section, the 
county board may,
by ordinance, discontinue or lower the rate 
of the tax.  If the county board
lowers the tax rate or 
discontinues the tax, a referendum must be
held in accordance 
with subsection (a) of this Section in order to increase the

rate of the tax or to reimpose the discontinued tax.

    (f) Beginning April 1, 1998 and through December 31, 2013, 
the results of any election authorizing a
proposition to 
impose a tax
under this Section or effecting a change in the 
rate of tax, or any ordinance
lowering the rate or 
discontinuing the tax,
shall be certified
by the
county clerk 
and filed with the Illinois Department of Revenue
either (i) 
on or
before the first day of April, whereupon the Department 
shall proceed to
administer and enforce the tax as of the first 
day of July next following
the filing; or (ii)
on or before the 
first day of October, whereupon the
Department shall proceed 
to administer and enforce the tax as of the first
day of 
January next following the filing.

    Beginning January 1, 2014, the results of any election 
authorizing a proposition to impose a tax under this Section 
or effecting an increase in the rate of tax, along with the 
ordinance adopted to impose the tax or increase the rate of the 
tax, or any ordinance adopted to lower the rate or discontinue 
the tax, shall be certified by the county clerk and filed with 
the Illinois Department of Revenue either (i) on or before the 
first day of May, whereupon the Department shall proceed to 
administer and enforce the tax as of the first day of July next 
following the adoption and filing; or (ii) on or before the 
first day of October, whereupon the Department shall proceed 
to administer and enforce the tax as of the first day of 
January next following the adoption and filing. 
    (g) When certifying the amount of a monthly disbursement 
to a county under
this
Section, the Department shall increase 
or decrease the amounts by an amount
necessary to offset any 
miscalculation of previous disbursements.  The offset
amount 
shall be the amount erroneously disbursed within the previous 
6 months
from the time a miscalculation is discovered.

    (g-5) Every county authorized to levy a tax
under this 
Section shall, before it levies such
tax, establish a 7-member 
mental health board, which shall have the same powers and 
duties and be constituted in the same manner as a community 
mental health board established under the Community Mental 
Health Act. Proceeds of the tax under this Section that are 
earmarked for mental health or substance abuse purposes shall 
be deposited into a special county occupation tax fund for  
mental health and substance abuse. The 7-member mental health 
board established under this subsection shall administer the 
special county occupation tax fund for mental health and 
substance abuse in the same manner as the community mental 
health board administers the community mental health fund 
under the Community Mental Health Act. 
    (h) This Section may be cited as the "Special County 
Occupation Tax
For Public Safety, Public Facilities, Mental 
Health, Substance Abuse, or Transportation Law".

    (i) For purposes of this Section, "public safety" 
includes, but is not
limited to, crime prevention, detention, 
fire fighting, police, medical,
ambulance, or other emergency

services.  The county may share tax proceeds received under 
this Section for public safety purposes, including proceeds 
received before August 4, 2009 (the effective date of Public 
Act 96-124),  with any fire protection district located in the 
county. For the purposes of this Section, "transportation" 
includes, but
is not limited to, the construction,

maintenance, operation, and improvement of public highways, 
any other
purpose for which a county may expend funds under the 
Illinois Highway Code,
and passenger rail transportation. For 
the purposes of this Section, "public facilities purposes" 
includes, but is not limited to, the acquisition, development, 
construction, reconstruction, rehabilitation, improvement, 
financing, architectural planning, and installation of capital 
facilities consisting of buildings, structures, and durable 
equipment and for the acquisition and improvement of real 
property and interest in real property required, or expected 
to be required, in connection with the public facilities, for 
use by the county for the furnishing of governmental services 
to its citizens, including, but not limited to, museums and 
nursing homes.
    (j) The Department may promulgate rules to implement 
Public Act 95-1002 only to the extent necessary to apply the 
existing rules for the Special County Retailers' Occupation 
Tax for Public Safety to this new purpose for public 
facilities. 

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; 101-10, eff. 
6-5-19; 101-81, eff. 7-12-19; 101-275, eff. 8-9-19; 101-604, 
eff. 12-13-19.)