Page 19
tax, however measured, on sales of aviation fuel, as defined in Section 3 of the Retailers' Occupation Tax Act, unless the tax revenue is expended for airport-related purposes. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Aviation fuel shall be excluded from tax only for so long as the revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are binding on the county. On and after the effective date of this amendatory Act of the 104th General Assembly, no home rule county has the authority to impose, pursuant to its home rule authority, a tax, however measured, on sales of targeted advertising services, as defined in Section 1-10 of the Targeted Advertising Services Tax Act, an occupation tax, use tax, sales tax, or other tax on the use, sale, or purchase of targeted advertising services based on the gross receipts from such sales or the selling or purchase price of said targeted advertising services. This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax. The changes made to this Section by Public Act 101-10 are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. (Source: P.A. 103-781, eff. 8-5-24; 104-417, eff. 8-15-25.) SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468