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of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State. (e) When STAR bond project costs, including, without limitation, all political subdivision obligations financing STAR bond project costs, have been paid, any surplus funds then remaining in the STAR Bonds Tax Allocation Fund shall be distributed to the treasurer of the political subdivision for deposit into the political subdivision's general corporate fund. Upon payment of all STAR bond project costs and retirement of obligations, but in no event later than the maximum maturity date of the last of the STAR bonds issued in the STAR bond district, the political subdivision shall adopt an ordinance immediately rescinding the taxes imposed pursuant to this Section and file a certified copy of the ordinance with the Department in the form and manner as described in this Section. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) Section 70-70. The Counties Code is amended by changing Sections 5-1006, 5-1006.5, 5-1006.7, 5-1006.8, 5-1006.9, 5-1008.5, and 5-12001 as follows: (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006) Sec. 5-1006. Home Rule County Retailers' Occupation Tax Law. Any county that is a home rule unit may impose a tax upon SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468