Page 385

shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. Any unobligated balance remaining in the Municipal Retailers' Occupation Tax Fund on December 31, 1989, which fund was abolished by Public Act 85-1135, and all receipts of municipal tax as a result of audits of liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund for distribution as provided by this Section prior to the enactment of Public Act 85-1135. All receipts of municipal tax as a result of an assessment not arising from an audit, for liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund for distribution before July 1, 1990, as provided by this Section prior to the enactment of Public Act 85-1135; and on and after July 1, 1990, all such receipts shall be distributed as provided in Section 6z-18 of the State Finance Act. As used in this Section, "municipal" and "municipality" means a city, village or incorporated town, including an incorporated town that has superseded a civil township. This Section shall be known and may be cited as the Home Rule Municipal Retailers' Occupation Tax Act. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3) Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' Occupation Tax Act. The corporate authorities of a non-home SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468