IL HB0938

Extends the deadline for non-home rule municipalities to use retailers' occupation tax proceeds for municipal operations from December 31, 2020 to July 1, 2030.

Allows non-home rule municipalities to use tax revenue from retail sales for public infrastructure, property tax relief, or municipal operations if approved by referendum on or after July 14, 2010.

Tax rate cannot exceed 1% and must be imposed in 1/4% increments, with collection and enforcement handled by the State Department of Revenue.

Requires municipalities imposing this tax to also impose a tax at the same rate under Section 8-11-1.4 of the Illinois Municipal Code.

Updates statutory references to clarify that "Public Act 91-649" is the source law for departmental implementation effective January 1, 2002.