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October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following such adoption and filing. Beginning April 1, 1998, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing; or (ii) be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. When certifying the amount of a monthly disbursement to a county under this Section, the Department shall increase or decrease such amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. This Section shall be known and may be cited as the Home Rule County Retailers' Occupation Tax Law. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) (55 ILCS 5/5-1006.5) Sec. 5-1006.5. Special County Retailers' Occupation Tax SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468