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extracted from the earth. This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the Federal Constitution as a sale in interstate or foreign commerce. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State. When certifying the amount of a monthly disbursement to a municipality 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. The Department of Revenue shall implement Public Act 91-649 so as to collect the tax on and after January 1, 2002. As used in this Section, "municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town which has superseded a civil township. This Section shall be known and may be cited as the Non-Home Rule Municipal Retailers' Occupation Tax Act. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25; 103-1055, eff. 12-20-24.) (65 ILCS 5/8-11-1.6) SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468